本文選題：機(jī)床行業(yè) + 財(cái)務(wù)困境　； 參考：《云南財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：機(jī)床制造業(yè)作為中國(guó)裝備制造業(yè)的母機(jī),其發(fā)展質(zhì)量極大地影響著中國(guó)經(jīng)濟(jì)的發(fā)展和國(guó)家振興。2017年是實(shí)施“十三五”規(guī)劃的重要一年,是供給側(cè)結(jié)構(gòu)性改革的深化之年,也是《中國(guó)制造2025》進(jìn)入具體實(shí)施階段,一系列配套政策相繼出臺(tái)之時(shí)。展望2017,我國(guó)機(jī)床行業(yè)將面對(duì)新的挑戰(zhàn)和機(jī)遇。K公司作為行業(yè)中被特別處理的公司,其凈利潤(rùn)近幾年已經(jīng)連續(xù)為負(fù),在被暫停上市的危機(jī)下,K公司也展開(kāi)積極的營(yíng)銷策略,并且鼓勵(lì)創(chuàng)新能力,進(jìn)行研發(fā),精簡(jiǎn)人員,控制成本,希望能夠緩解目前所陷入的財(cái)務(wù)困境。本文首先介紹我國(guó)機(jī)床行業(yè)的發(fā)展現(xiàn)狀,通過(guò)PEST分析和競(jìng)爭(zhēng)能力分析對(duì)我國(guó)機(jī)床行業(yè)有大概的了解,并且對(duì)機(jī)床行業(yè)的產(chǎn)品狀況、生產(chǎn)狀況、營(yíng)銷狀況和發(fā)展?fàn)顩r做了大概介紹,并通過(guò)對(duì)機(jī)床行業(yè)的財(cái)務(wù)效益、償債能力、營(yíng)運(yùn)能力分析了中國(guó)行業(yè)的財(cái)務(wù)困境現(xiàn)狀。其次,以K公司為例,對(duì)K公司進(jìn)行分析財(cái)務(wù)困境歷程及財(cái)務(wù)困境表現(xiàn)分析,發(fā)現(xiàn)K公司的大體趨勢(shì)和行業(yè)有一定的相似之處,但是K公司存在的財(cái)務(wù)困境更加嚴(yán)重,進(jìn)而分析出K公司困境的外部環(huán)境成因和內(nèi)部治理成因。并利用SAS模型對(duì)K公司的內(nèi)部財(cái)務(wù)進(jìn)行了戰(zhàn)略分析、會(huì)計(jì)分析和財(cái)務(wù)報(bào)表分析。進(jìn)而研究出出財(cái)務(wù)困境化解的策略,包括公司戰(zhàn)略、公司業(yè)務(wù)、公司投融資以及公司內(nèi)控和風(fēng)險(xiǎn)管理方面的策略。最后,通過(guò)K公司的案例總結(jié)出,可以通過(guò)積極創(chuàng)新產(chǎn)品研發(fā)、實(shí)行積極的市場(chǎng)營(yíng)銷策略以及提高行業(yè)資金利用率等方面化解和預(yù)防機(jī)床制造企業(yè)的財(cái)務(wù)和經(jīng)營(yíng)困境,促進(jìn)我國(guó)的機(jī)床制造企業(yè)發(fā)展。在經(jīng)濟(jì)危機(jī)導(dǎo)致的全球經(jīng)濟(jì)低迷的大背景下,受市場(chǎng)需求、價(jià)格以及庫(kù)存壓力等的影響,我國(guó)機(jī)床行業(yè)一度不景氣,受營(yíng)業(yè)收入以及成本控制的雙重壓力,許多機(jī)床廠也因?yàn)橘Y金流問(wèn)題遭受重創(chuàng)。在新常態(tài)的經(jīng)濟(jì)背景下,K公司只有把握形勢(shì),做好財(cái)務(wù)危機(jī)化解工作,才能把握機(jī)遇發(fā)展壯大。機(jī)床制造企業(yè)同樣需要改良資產(chǎn)質(zhì)量、優(yōu)化主營(yíng)業(yè)務(wù)、調(diào)整發(fā)展戰(zhàn)略等使公司防范財(cái)務(wù)困境的出現(xiàn)并把握住發(fā)展的契機(jī),所以,對(duì)機(jī)床制造行業(yè)財(cái)務(wù)困境進(jìn)行研究是十分有必要的。
[Abstract]:Machine tool manufacturing industry as the mother machine of China's equipment manufacturing industry, its development quality greatly affects the development of China's economy and the revitalization of the country. 2017 is an important year of implementing the 13th Five-Year Plan and a year of deepening supply-side structural reform. Is also made in China 2025 into the specific implementation stage, a series of supporting policies have been issued. Looking ahead to 2017, China's machine tool industry will face new challenges and opportunities. K Company, as a specially treated company in the industry, has experienced a negative net profit in recent years. Under the crisis of being suspended from listing, KK Company has also launched positive marketing strategies. And encourage innovation, R & D, downsizing, cost control, hoping to ease the current financial distress. This paper first introduces the current situation of the machine tool industry in China, through the PEST analysis and competitiveness analysis, we have a general understanding of the machine tool industry in China, and the product situation and production status of the machine tool industry. This paper gives a general introduction to the marketing situation and development situation, and analyzes the current situation of financial distress of China's machine tool industry by means of the financial benefits, solvency and operation ability of the machine tool industry. Secondly, taking K Company as an example, this paper analyzes the financial distress course and financial distress performance of K Company, and finds that the general trend of K Company is similar to that of the industry, but the financial distress of K Company is more serious. Then analyze the causes of external environment and internal governance of K company's predicament. SAS model is used to analyze the internal finance of K Company, including strategic analysis, accounting analysis and financial statement analysis. Then it studies the strategies of resolving financial distress, including corporate strategy, corporate business, corporate investment and financing, corporate internal control and risk management. Finally, through the case of K Company, we can resolve and prevent the financial and operational difficulties of machine tool manufacturing enterprises by actively innovating product research and development, carrying out positive marketing strategy and improving the utilization rate of industry funds. To promote the development of machine tool manufacturing enterprises in China. Against the background of the global economic downturn caused by the economic crisis, and under the influence of market demand, price and inventory pressure, the machine tool industry in our country was once depressed, under the double pressure of operating income and cost control. Many machine tool factories have also been hit hard by the flow of funds. Under the background of the new normal economy, only by grasping the situation and resolving the financial crisis can the company grasp the opportunity to develop and strengthen. Machine tool manufacturing enterprises also need to improve the quality of assets, optimize the main business, adjust the development strategy and so on so that the company can guard against the emergence of financial distress and grasp the opportunity of development, so, It is necessary to study the financial distress of machine tool manufacturing industry.
【學(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.4;F406.7

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