本文選題：流動(dòng)性　切入點(diǎn)：現(xiàn)金流　出處：《江蘇大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在當(dāng)今社會(huì),企業(yè)的財(cái)務(wù)流動(dòng)性對(duì)企業(yè)的發(fā)展至關(guān)重要。伴隨著全球化的不斷推進(jìn),一個(gè)企業(yè)的發(fā)展不僅受國內(nèi)宏觀政策的影響,也被國外經(jīng)濟(jì)的發(fā)展所影響著。近年來,因?yàn)闆]有重視企業(yè)財(cái)務(wù)流動(dòng)性而影響企業(yè)經(jīng)營發(fā)展的,甚至導(dǎo)致企業(yè)破產(chǎn)的情況屢見不鮮,因此企業(yè)的財(cái)務(wù)流動(dòng)性問題越來越受到社會(huì)各方面的關(guān)注。盡管這樣,但是很多企業(yè)仍然沒有對(duì)財(cái)務(wù)流動(dòng)性進(jìn)行管理,因流動(dòng)性風(fēng)險(xiǎn)而出現(xiàn)令企業(yè)難以為繼的情況仍然不斷出現(xiàn)。財(cái)務(wù)流動(dòng)性是一個(gè)企業(yè)的中心所在,企業(yè)要正常的經(jīng)營發(fā)展就離不開流動(dòng)性。流動(dòng)性不足是導(dǎo)致許多企業(yè)的破產(chǎn)直接原因,例如,神火、宏盛被ST的公司。流動(dòng)性所導(dǎo)致的風(fēng)險(xiǎn),不僅影響公司,更會(huì)對(duì)社會(huì)的發(fā)展有所波及。所以,管理好企業(yè)的財(cái)務(wù)流動(dòng)性,建立財(cái)務(wù)流動(dòng)性的管理體系,對(duì)促進(jìn)企業(yè)和社會(huì)的發(fā)展會(huì)起到至關(guān)重要的作用。A公司就存在這樣的財(cái)務(wù)流動(dòng)性問題,本文以A公司作為研究對(duì)象,該公司作為鋁加工企業(yè),公司經(jīng)營了近20年已逐步進(jìn)入成熟期,但A公司的流動(dòng)性在2015年大幅度降低,說明公司的財(cái)務(wù)流動(dòng)性水平并不完全合理,甚至還會(huì)影響公司的進(jìn)一步經(jīng)營發(fā)展。本文將A公司的實(shí)際財(cái)務(wù)狀況和流動(dòng)性理論相結(jié)合,運(yùn)用相關(guān)研究方法,通過短期償債能力,長期償債能力等指標(biāo),來分析A公司的財(cái)務(wù)流動(dòng)性,診斷其存在的流動(dòng)性問題。最后,結(jié)合公司的管理和外部經(jīng)濟(jì)環(huán)境,提出改善A公司財(cái)務(wù)流動(dòng)性的措施和對(duì)策。通過對(duì)A公司的財(cái)務(wù)流動(dòng)性分析,可以看出其在流動(dòng)性上存在的問題。本文為改善財(cái)務(wù)流動(dòng)性提供了指導(dǎo),對(duì)A公司降低風(fēng)險(xiǎn)的管理有一定程度的參考價(jià)值,也為其它類似有流動(dòng)性問題的企業(yè)提供借鑒。
[Abstract]:In today's society, the financial mobility of enterprises is very important to the development of enterprises. With the development of globalization, the development of an enterprise is affected not only by domestic macro policies, but also by the development of foreign economy. The financial liquidity of enterprises is more and more concerned by all aspects of society because they do not attach importance to the financial fluidity of enterprises and affect the development of business operations and even lead to the bankruptcy of enterprises. However, many enterprises still do not manage the financial liquidity, and the financial liquidity is the center of an enterprise because of the liquidity risk. The lack of liquidity is the direct cause of bankruptcy of many enterprises. For example, Shenghuo, Hongsheng's St company. The risk caused by liquidity affects not only the company, but also the company. It will also affect the development of society. Therefore, we should manage the financial liquidity of enterprises and establish a financial liquidity management system. It is very important to promote the development of enterprises and society. Company A has this kind of financial liquidity problem. In this paper, A company is regarded as the object of study, and the company is regarded as an aluminum processing enterprise. After nearly 20 years of operation, the company has gradually entered a mature period, but the liquidity of Company A has been greatly reduced in 2015, which indicates that the level of financial liquidity of the company is not completely reasonable. It will even affect the further development of the company. This paper combines the actual financial situation of Company A with the liquidity theory, and applies the relevant research methods, through short-term solvency, long-term solvency and other indicators, Finally, combining the management of the company and the external economic environment, the paper puts forward the measures and countermeasures to improve the financial liquidity of company A. through the analysis of the financial liquidity of company A, This paper provides guidance for improving financial liquidity, which has a certain degree of reference value for A company to reduce risk management, but also for other similar companies with liquidity problems.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.32

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