本文選題：成長(zhǎng)能力 + 可持續(xù)增長(zhǎng)率��； 參考：《吉林大學(xué)》2017年碩士論文

【摘要】：企業(yè)存在的意義在于在日益激烈的市場(chǎng)競(jìng)爭(zhēng)中保持穩(wěn)定成長(zhǎng),并實(shí)現(xiàn)永續(xù)經(jīng)營(yíng),創(chuàng)造社會(huì)財(cái)富。企業(yè)的成長(zhǎng)能力良好,就能夠?qū)崿F(xiàn)持續(xù)經(jīng)營(yíng),保持“基業(yè)常青”;如果企業(yè)的成長(zhǎng)能力較差,就會(huì)在企業(yè)發(fā)展過程中后續(xù)乏力,甚至可能“曇花一現(xiàn)”,在激烈的競(jìng)爭(zhēng)中衰敗和消亡。企業(yè)的成長(zhǎng)能力成為企業(yè)家和理論界日益關(guān)注的焦點(diǎn)。汽車流通業(yè)是汽車產(chǎn)業(yè)的重要組成部分,是汽車生產(chǎn)企業(yè)與汽車用戶之間的橋梁,同時(shí)中國(guó)汽車流通業(yè)在國(guó)民經(jīng)濟(jì)中的地位也日益重要,對(duì)社會(huì)消費(fèi)具有巨大的拉動(dòng)作用。汽車經(jīng)銷商集團(tuán)作為國(guó)內(nèi)汽車流通行業(yè)的組成單元,其健康穩(wěn)定的成長(zhǎng)對(duì)汽車流通行業(yè)的健康發(fā)展有著重要的意義。龐大集團(tuán)是我國(guó)汽車流通行業(yè)的典型代表企業(yè),曾多次位列中國(guó)汽車流通行業(yè)百?gòu)?qiáng)排行榜榜首位置。研究和分析龐大集團(tuán)的成長(zhǎng)能力,發(fā)現(xiàn)龐大集團(tuán)成長(zhǎng)能力存在的問題,找到龐大集團(tuán)可持續(xù)發(fā)展策略,對(duì)國(guó)內(nèi)其他汽車流通企業(yè)的發(fā)展有借鑒意義。本文借鑒已有研究成果,選擇盈利能力、償債能力、資產(chǎn)營(yíng)運(yùn)能力、獲取現(xiàn)金能力四方面維度指標(biāo)來衡量評(píng)價(jià)龐大集團(tuán)的成長(zhǎng)能力。通過搭建龐大集團(tuán)綜合評(píng)價(jià)體系輔助財(cái)務(wù)戰(zhàn)略管理矩陣對(duì)龐大集團(tuán)成長(zhǎng)能力進(jìn)行深入分析。通過研究發(fā)現(xiàn),龐大集團(tuán)的成長(zhǎng)能力存在四方面問題:分別是償債能力弱、現(xiàn)金獲取能力不強(qiáng)、盈利能力較弱和資產(chǎn)營(yíng)運(yùn)能力較差,由于這些問題的綜合作用導(dǎo)致龐大集團(tuán)成長(zhǎng)能力較差。產(chǎn)生這些問題的原因,首先是龐大集團(tuán)資本結(jié)構(gòu)不合理導(dǎo)致資產(chǎn)負(fù)債率過高影響償債能力;其次,龐大集團(tuán)營(yíng)運(yùn)資金管控工作不到位導(dǎo)致了現(xiàn)金短缺;再次,龐大集團(tuán)業(yè)務(wù)結(jié)構(gòu)過于單一,主要依賴新車銷售,隨著新車銷售進(jìn)入微利時(shí)代,龐大集團(tuán)盈利能力變?nèi)?還有,龐大集團(tuán)企業(yè)規(guī)模過大導(dǎo)致龐大集團(tuán)資產(chǎn)使用效率過低加上庫(kù)存管控工作不善,從而影響龐大集團(tuán)資產(chǎn)營(yíng)運(yùn)能力。針對(duì)龐大集團(tuán)成長(zhǎng)能力存在的問題,本文提出了龐大集團(tuán)成長(zhǎng)能力提升的對(duì)策:首先改變龐大集團(tuán)的財(cái)務(wù)政策,調(diào)整資本結(jié)構(gòu),提升龐大集團(tuán)的償債能力和現(xiàn)金獲取能力;其次,加強(qiáng)龐大集團(tuán)營(yíng)運(yùn)資金管理工作強(qiáng)化龐大集團(tuán)現(xiàn)金獲取能力;再次優(yōu)化業(yè)務(wù)組合,打造多元化業(yè)務(wù)結(jié)構(gòu)從而提升龐大集團(tuán)盈利能力;最后保持適當(dāng)企業(yè)規(guī)模,提升資產(chǎn)使用效率從而提升龐大集團(tuán)資產(chǎn)營(yíng)運(yùn)能力。通過對(duì)龐大集團(tuán)的盈利能力、償債能力、現(xiàn)金獲取能力和資產(chǎn)營(yíng)運(yùn)能力多方面能力的綜合提升,實(shí)現(xiàn)對(duì)龐大集團(tuán)成長(zhǎng)能力的提升。
[Abstract]:The significance of the existence of enterprises lies in maintaining steady growth in the increasingly fierce market competition, realizing sustainable management and creating social wealth. If an enterprise has a good growth ability, it will be able to achieve continuous operation and maintain "evergreen foundation industry." if the enterprise's growth ability is poor, it will become weak in the course of enterprise development and may even be "short-lived." Decay and decay in fierce competition. The growth ability of enterprises has become the focus of more and more attention by entrepreneurs and theorists. Automobile circulation industry is an important part of automobile industry and a bridge between automobile production enterprises and automobile users. At the same time, automobile circulation industry in China is also increasingly important in the national economy, which has a huge pull on social consumption. As a component unit of domestic automobile circulation industry, automobile dealer group has an important significance for the healthy development of automobile circulation industry with its healthy and stable growth. Giant Group is a typical representative of China's automobile circulation industry, which has been ranked at the top of China's top 100 automobile circulation industry. This paper studies and analyzes the growth ability of the huge group, finds out the problems existing in the growth ability of the huge group, and finds out the sustainable development strategy of the huge group, which has reference significance for the development of other domestic automobile circulation enterprises. Based on the existing research results, this paper chooses four dimensions of profitability, solvency, asset operating capacity and ability to obtain cash to measure and evaluate the growth ability of a large group. This paper analyzes the growth ability of the large group by setting up a comprehensive evaluation system to assist the financial strategy management matrix. Through the research, it is found that there are four problems in the growth ability of the large group: weak solvency, weak cash acquisition ability, weak profitability and poor asset operation ability. As a result of these problems the comprehensive action causes the huge group to grow the ability to be poor. The reasons for these problems are, first, the unreasonable capital structure of the large group causes the excessive asset-liability ratio to affect the ability to repay debt; secondly, the lack of control over the working capital of the huge group leads to the cash shortage; again, The business structure of the huge group is too single, relying mainly on new car sales. As the new car sales enter the era of small profits, the profitability of the large group becomes weaker; and, The excessive size of large conglomerates results in inefficient use of assets and poor inventory control, which affects the ability of large groups to operate assets. In view of the problems existing in the growth ability of the huge group, this paper puts forward the countermeasures of enhancing the growth ability of the huge group: firstly, it changes the financial policy of the huge group, adjusts the capital structure, and promotes the solvency and cash acquisition ability of the huge group; Second, strengthen the working capital management of the large group to strengthen the cash acquisition ability of the large group; optimize the business portfolio again, create a diversified business structure to enhance the profitability of the large group; and finally, maintain the appropriate enterprise size, Improve the efficiency of asset use, thereby enhancing the assets of large groups operating capacity. Through the comprehensive enhancement of the profitability, solvency, cash acquisition ability and asset operation ability of the large group, the growth ability of the large group can be enhanced.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.471;F406.7

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