This dissertation clears out the definition of capital and capital operating, focuses in the basic theory and analyzes the application of the theory in shipping enterprises according to the actual capital operating in our shipping enterprises.

• 本文首先明确了资本及资本运营的基本概念，着重研究了资本运营的基本理论，并结合我国航运企业资本运营情况的实际，分析了基本理论在航运企业的具体应用，总结我国航运企业在这方面取得的成绩，分析存在的问题。