本文選題：營運資金管理 + 營運資金來源　； 參考：《西安建筑科技大學》2016年碩士論文

【摘要】：營運資金管理在企業(yè)的日常經(jīng)營活動中有著重要的作用。企業(yè)在一定時期內(nèi)資金盈利能力的高低,直接取決于企業(yè)營運資金管理水平的高低。因此,必須要重視企業(yè)的營運資金管理。本文在營運資金概念的基礎(chǔ)上,分析營運資金來源與營運資金所需的形成及對企業(yè)的意義。進一步分析航天某企業(yè)營運資金管理上存在的問題及原因,并且針對這些問題提出建議。本文針對航天某企業(yè)2008年-2014年財務報表逐項分析該企業(yè)營運資金來源及營運資金所需,提出該企業(yè)在營運資金管理問題上存在的問題,并對問題提出解決方案。通過對航天該企業(yè)報表的因素分析,得出該企業(yè)營運資金管理存在的問題主要有:1、該企業(yè)營運資金管理的概念較為薄弱,領(lǐng)導層在決策時對營運資金考慮較少;2、該企業(yè)營運資金的周轉(zhuǎn)效率較低;3、該企業(yè)信貸資金比重較大;4、該企業(yè)營運資金結(jié)構(gòu)不合理;5、該企業(yè)針對營運資金管理的制度不健全。本文針對航天該企業(yè)營運資金管理存在的問題進行了原因分析。根據(jù)該企業(yè)2008年-2014年財務報表對分別對營運資金來源及營運資金所需所包含的各主要因素進行分析。在營運資金來源中針對長期資產(chǎn),長期負債和所有者權(quán)益進行分析。在營運資金所需中針對除貨幣資金外的流動資產(chǎn)及除短期借款外的流動負債進行分析。通過逐項個因素分析得出該航天企業(yè)影響營運資金周轉(zhuǎn)的主要原因有:1、長期資產(chǎn)投入過大,固定資產(chǎn)增速較快,企業(yè)在發(fā)展過程中并沒有足夠的資金支撐長期資產(chǎn)的投入;2、應收賬款及存貨周轉(zhuǎn)率較低,致使企業(yè)缺乏流動資金;3、無長期借款,外部融資僅靠短期借款,造成企業(yè)財務費用較大。對于航天該企業(yè)營運資金管理存在的問題,本文提出了相應的解決方案。首先,要增強管理者對營運資金管理的認識;其次,本文從企業(yè)營運周期所經(jīng)歷的三個環(huán)節(jié):采購環(huán)節(jié),生產(chǎn)環(huán)節(jié)及銷售環(huán)節(jié),分別對各環(huán)節(jié)所處的環(huán)境進行改善,以此來增強營運資金管理;再次,對企業(yè)外部融資渠道的改善提供建議;最后,為該企業(yè)營運資金管理制度建設提供了建議。
[Abstract]:Working capital management plays an important role in the daily operation of enterprises. The profitability of enterprise capital in a certain period depends directly on the level of working capital management. Therefore, we must attach importance to the working capital management of enterprises. Based on the concept of working capital, this paper analyzes the source of working capital and the formation of working capital and its significance to enterprises. This paper further analyzes the problems and causes in the management of working capital of a spaceflight enterprise, and puts forward some suggestions for these problems. Based on the analysis of the source of working capital and the need of working capital of a spaceflight enterprise in the financial statements from 2008 to 2014, this paper puts forward the problems existing in the working capital management of this enterprise, and puts forward solutions to the problems. Based on the analysis of the factors in the report form of the spaceflight enterprise, it is concluded that the main problems in the management of the working capital of the enterprise are: 1, and the concept of the working capital management of the enterprise is relatively weak. The working capital is less considered by the leadership in decision-making, the working capital turnover efficiency of the enterprise is low, the proportion of the enterprise credit capital is 4%, the working capital structure of the enterprise is unreasonable, and the working capital management system of the enterprise is not perfect. In this paper, the causes of the problems in the management of the working capital of the spaceflight enterprise are analyzed. According to the 2008-2014 financial statements of the enterprise to analyze the source of working capital and working capital needs of the main factors. Analyze working capital sources for long-term assets, long-term liabilities and owners' equity. Working capital needs to be analyzed for current assets other than monetary funds and current liabilities other than short-term borrowings. Through the analysis of one factor by one, it is concluded that the main reasons why the aerospace enterprise affects the turnover of working capital are: 1, the long-term assets are invested too much, and the fixed assets grow faster. In the process of development, the enterprise does not have enough funds to support the investment of long-term assets. The turnover rate of accounts receivable and inventory is low. As a result, the enterprise lacks liquidity, has no long-term borrowing, and external financing only depends on short-term loans. Causes the enterprise finance expense to be bigger. For the problems existing in the management of the working capital of the spaceflight enterprise, this paper puts forward the corresponding solutions. First of all, it is necessary to enhance the managers' understanding of the management of working capital. Secondly, this paper improves the environment of each link from three aspects of the business cycle: procurement, production and sales. In order to strengthen the management of working capital; again, to improve the external financing channels of the enterprise to provide advice; finally, for the construction of the working capital management system of the enterprise to provide suggestions.
【學位授予單位】：西安建筑科技大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F406.71;F426.5
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本文編號：2090196