本文選題：營運資金 + 營運資金結(jié)構(gòu)��； 參考：《中國集體經(jīng)濟(jì)》2016年21期

【摘要】：利用2009~2013年上市公司年報數(shù)據(jù),從營運資金規(guī)模、營運資金結(jié)構(gòu)兩個方面對北方聯(lián)合出版?zhèn)髅焦煞萦邢薰緺I運資金管理問題進(jìn)行研究,發(fā)現(xiàn)該公司在營運資金結(jié)構(gòu)方面存在流動比率過高、流動資產(chǎn)內(nèi)部結(jié)構(gòu)和流動負(fù)債不合理等問題,在營運資金內(nèi)控制度方面存在貨幣資金管理和應(yīng)收賬款不合理等問題,從營運資金結(jié)構(gòu)管理和營運資金內(nèi)部控制兩個方面給出對策。
[Abstract]:Based on the annual report data of listed companies from 2009 to 2013, this paper studies the working capital management of Northern Joint Publishing Media Co., Ltd from two aspects: the scale of working capital and the structure of working capital. It is found that the company has some problems in the structure of working capital, such as high current ratio, unreasonable internal structure of current assets and current liabilities, and unreasonable management of currency funds and accounts receivable in the internal control system of working capital. The countermeasures are given from two aspects: the structure management of working capital and the internal control of working capital.
【作者單位】： 東北財經(jīng)大學(xué)會計學(xué)院;遼寧師范大學(xué)管理學(xué)院;
【基金】：教育部社會科學(xué)規(guī)劃基金項目(14YJA860019) 遼寧省社會科學(xué)規(guī)劃基金(L12BXW005)
【分類號】：G231
，

本文編號：1916531