本文關(guān)鍵詞： 中小企業(yè) 營(yíng)運(yùn)資金管理 供應(yīng)鏈管理 戰(zhàn)略聯(lián)盟　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：營(yíng)運(yùn)資金如同企業(yè)的血液，是維持企業(yè)運(yùn)轉(zhuǎn)的基本保障。因營(yíng)運(yùn)資金周轉(zhuǎn)不暢導(dǎo)致企業(yè)特別是中小企業(yè)資金鏈斷裂甚至破產(chǎn)、倒閉的案例屢見(jiàn)不鮮。金融危機(jī)時(shí)期，在日益激烈的市場(chǎng)競(jìng)爭(zhēng)環(huán)境和貨幣政策趨緊的狀況下，提高中小企業(yè)營(yíng)運(yùn)資金的效率，是許多中小企業(yè)亟需解決的問(wèn)題。文章從供應(yīng)鏈的視角研究中小企業(yè)的營(yíng)運(yùn)資金管理理論與方法，以組建戰(zhàn)略聯(lián)盟的方式，來(lái)降低流動(dòng)資金短缺的財(cái)務(wù)風(fēng)險(xiǎn)。這一研究對(duì)中小企業(yè)如何突破傳統(tǒng)的營(yíng)運(yùn)資金管理局限，，尋找出適應(yīng)中小企業(yè)的低風(fēng)險(xiǎn)的營(yíng)運(yùn)資金管理方案具有一定的理論與現(xiàn)實(shí)意義。 本文采用理論分析與案例研究相結(jié)合的方法，圍繞H公司營(yíng)運(yùn)資金管理的改進(jìn)展開(kāi)系統(tǒng)、全面的分析和研究。在對(duì)國(guó)內(nèi)外相關(guān)研究成果進(jìn)行梳理的基礎(chǔ)上，首先，對(duì)營(yíng)運(yùn)資金管理的相關(guān)理論進(jìn)行分析，為H公司集成供應(yīng)鏈管理思想的營(yíng)運(yùn)資金管理創(chuàng)新奠定了理論基礎(chǔ)；其次，對(duì)H公司的營(yíng)運(yùn)資金管理現(xiàn)狀予以分析和評(píng)價(jià)，總結(jié)出其營(yíng)運(yùn)資金管理存在的問(wèn)題及原因；再次，將供應(yīng)鏈管理的思想引入H公司的營(yíng)運(yùn)資金管理實(shí)踐，提出基于供應(yīng)鏈戰(zhàn)略聯(lián)盟的營(yíng)運(yùn)資金管理模式，從戰(zhàn)略聯(lián)盟的組建和營(yíng)運(yùn)資金管理模式的創(chuàng)新兩方面為H公司構(gòu)建起營(yíng)運(yùn)資金管理改進(jìn)的藍(lán)圖；最后，從信息共享機(jī)制與資源共享制度的建設(shè)提出了實(shí)現(xiàn)供應(yīng)鏈戰(zhàn)略聯(lián)盟的營(yíng)運(yùn)資金管理模式的保障措施。 本文的創(chuàng)新主要在于從供應(yīng)鏈戰(zhàn)略聯(lián)盟入手，設(shè)計(jì)了H公司的營(yíng)運(yùn)資金管理模式，將H公司傳統(tǒng)營(yíng)運(yùn)資金管理視角下重單一企業(yè)營(yíng)運(yùn)資金管理，調(diào)整為重戰(zhàn)略聯(lián)盟整體營(yíng)運(yùn)資金合作管理。同時(shí)，這一成果也為其他相似中小企業(yè)營(yíng)運(yùn)資金管理改進(jìn)提供了參考。
[Abstract]:Working capital, like the blood of an enterprise, is the basic guarantee to maintain the operation of an enterprise. Because of the poor turnover of working capital, leading to the breakage or even bankruptcy of the capital chain of enterprises, especially small and medium-sized enterprises, the cases of bankruptcy are common. During the period of financial crisis, To improve the efficiency of working capital of small and medium-sized enterprises in the increasingly competitive market environment and tighter monetary policy, This paper studies the theory and method of working capital management of small and medium-sized enterprises from the perspective of supply chain in order to form a strategic alliance. This study has certain theoretical and practical significance on how to break through the limitation of traditional working capital management and find out the working capital management scheme which adapts to the low risk of small and medium-sized enterprises. This paper uses the method of combining theoretical analysis and case study to carry out systematic, comprehensive analysis and research around the improvement of H Company's working capital management. Firstly, on the basis of combing the relevant research results at home and abroad, first of all, The related theories of working capital management are analyzed, which lays a theoretical foundation for H company to integrate the working capital management innovation of supply chain management. Secondly, it analyzes and evaluates the current situation of H company working capital management. The problems and reasons of working capital management are summarized. Thirdly, the idea of supply chain management is introduced into the working capital management practice of H Company, and the working capital management mode based on supply chain strategic alliance is put forward. From the strategic alliance formation and working capital management model innovation for H company to build a blueprint for the improvement of working capital management; finally, Based on the construction of information sharing mechanism and resource sharing system, this paper puts forward the guarantee measures to realize the working capital management mode of supply chain strategic alliance. The innovation of this paper mainly lies in designing the working capital management mode of H Company from the strategic alliance of supply chain, which emphasizes the working capital management of a single enterprise from the perspective of traditional working capital management of H Company. At the same time, this achievement also provides a reference for other similar small and medium-sized enterprises to improve the management of working capital.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F274;F406.71;F426.21

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