本文選題：HS公司　切入點：營運資金　出處：《河北科技大學》2017年碩士論文

【摘要】：城市基礎(chǔ)設(shè)施建設(shè)和房地產(chǎn)開發(fā)等城建項目對國民經(jīng)濟的發(fā)展具有重要意義,隨著近些年國內(nèi)城建市場的逐漸飽和,從事基礎(chǔ)設(shè)施建設(shè)和房地產(chǎn)開發(fā)業(yè)務(wù)的企業(yè)也正在受到國家和市場的嚴峻考驗。要想能夠在市場中實現(xiàn)長遠發(fā)展,就要在資金運營管理上形成更先進的方法,提高其管理水平。文章針對HS城建集團的營運資金管理機制展開探究,找出其種存在的問題,發(fā)現(xiàn)因為該集團在營運資金管理上存在的漏洞將嚴重地威脅到了企業(yè)的可持續(xù)發(fā)展。在企業(yè)財務(wù)管理中,營運資金不僅是基礎(chǔ)性資金支撐,而且其流動與周轉(zhuǎn)都將直接體現(xiàn)著企業(yè)發(fā)展的健康程度。本文以HS城建集團為研究對象,首先,對論文的研究背景及相關(guān)文獻研究現(xiàn)狀進行概括,并對企業(yè)營運資金管理的概念及相關(guān)理論進行說明。其次,對HS城建集團的整體運營情況進行概述,提出HS城建集團營運資金管理存在的問題及成因。然后,對HS城建集團營運資金評價體系的建立進行分析,選取層次分析法對資金結(jié)構(gòu),持續(xù)發(fā)展能力,資金來源安全性及債務(wù)清償能力四項指標進行分析,并提出評價體系在HS城建集團營運資金管理中的應(yīng)用進行說明,發(fā)現(xiàn)HS城建集團存在嚴重的債務(wù)風險,資金來源安全性比較差。最后,針對HS城建集團營運資金管理問題上給出對策,促使其運營資金管理政策更加完善,制度更加系統(tǒng),優(yōu)化資本結(jié)構(gòu)控制資產(chǎn)流失,不斷完善營運資金管理渠道,建設(shè)營運資金管理信息系統(tǒng)四個方面。本研究基于大量營運資金數(shù)據(jù),以加快HS集團公司營運資金周轉(zhuǎn)為主要研究目的,希望能通過此研究幫助HS城建集團穩(wěn)固控制營運資金管理,提升現(xiàn)金流量及資金周轉(zhuǎn)率、周轉(zhuǎn)速度,防止?jié)撛诘呢攧?wù)管理風險,增強其行業(yè)競爭力。同時,也希望本研究對于不同行業(yè)的企業(yè)營運資金管理,均有一定的論證參考價值。
[Abstract]:Urban construction projects such as urban infrastructure construction and real estate development are of great significance to the development of the national economy. With the gradual saturation of the domestic urban construction market in recent years,Enterprises engaged in infrastructure construction and real estate development are also being severely tested by the state and the market.In order to realize the long-term development in the market, it is necessary to form a more advanced method to improve the management level of capital operation management.This paper probes into the working capital management mechanism of HS City Construction Group, finds out its existing problems, and finds out that the loopholes in the working capital management of HS City Construction Group will seriously threaten the sustainable development of enterprises.In the financial management of enterprises, working capital is not only the basic capital support, but also its flow and turnover will directly reflect the healthy degree of enterprise development.In this paper, HS City Construction Group as the research object, first of all, the research background of the paper and related literature research status is summarized, and the concept and related theory of the enterprise working capital management are explained.Secondly, it summarizes the whole operation of HS City Construction Group, and puts forward the problems and causes of HS City Construction Group working capital management.Then, the establishment of the working capital evaluation system of HS City Construction Group is analyzed, and the four indexes of capital structure, sustainable development ability, fund source security and debt repayment ability are analyzed by the Analytical hierarchy process (AHP).The application of evaluation system in working capital management of HS City Construction Group is explained. It is found that HS City Construction Group has serious debt risk and poor security of capital source.Finally, the paper puts forward some countermeasures on the management of working capital of HS City Construction Group, which makes the working capital management policy more perfect, the system more systematic, the capital structure optimized to control the loss of assets, and the working capital management channels continuously improved.Construction of working capital management information system four aspects.Based on a large number of working capital data, this study aims at speeding up the working capital turnover of HS Group Company. It is hoped that this study can help HS City Construction Group to firmly control the management of working capital, improve the cash flow and capital turnover rate.Turnover speed, prevent potential financial management risks, enhance its industry competitiveness.At the same time, it is hoped that this study can be used as a reference for the management of working capital in different industries.
【學位授予單位】：河北科技大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.92;F406.7

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