本文選題：現(xiàn)金流管理 + 應(yīng)收賬款�。� 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：良好的現(xiàn)金流管理對于企業(yè)正常運(yùn)行是至關(guān)重要的。建筑施工企業(yè)因其行業(yè)的獨(dú)特性,即資金流入流出數(shù)額大且流入相對流出時間滯后,其對于現(xiàn)金流的管理更加應(yīng)該重視。近年來,由于國內(nèi)社會公眾深受房地產(chǎn)危機(jī)的不利影響,我國政府給予了高度重視,并相繼出臺相關(guān)政策對該行業(yè)進(jìn)行宏觀調(diào)控,限制其過快地發(fā)展速度。因此,建筑施工企業(yè)受到了很大的沖擊。建筑市場競爭異常激烈,建筑施工企業(yè)生存艱難。目前,資金周轉(zhuǎn)困難已經(jīng)對很多建筑施工企業(yè)直接或間接地產(chǎn)生了較大的不利影響。企業(yè)沒有資金投入新的工程項(xiàng)目,而完成的工程項(xiàng)目又遲遲收不到工程款,導(dǎo)致企業(yè)應(yīng)收賬款規(guī)模的不斷擴(kuò)大,賬面上的利潤與實(shí)際現(xiàn)金流明顯不符,嚴(yán)重地影響到了企業(yè)現(xiàn)金流的周轉(zhuǎn)。企業(yè)有可能會因資金流斷裂,進(jìn)而出現(xiàn)破產(chǎn)倒閉的可能。所以建筑施工企業(yè)應(yīng)該非常重視現(xiàn)金流的管理。針對這一問題,本文以JHD公司為例,以該公司現(xiàn)金流管理方面的實(shí)際情況為基礎(chǔ),通過三個小案例的描述體現(xiàn)出其在該方面存在問題。并利用DSO理論、現(xiàn)金缺口理論對公司近三年的經(jīng)營活動現(xiàn)金流、籌資活動現(xiàn)金流的各項(xiàng)指標(biāo)進(jìn)行分析,例如應(yīng)收賬款的收現(xiàn)情況及其所占營業(yè)收入的比重、融資成本等,以及對JHD公司的組織結(jié)構(gòu)以及現(xiàn)金流管理制度執(zhí)行情況進(jìn)行分析。通過對以上分析的歸納總結(jié),找到導(dǎo)致問題的根本原因并對該原因進(jìn)行深層次的分析,再結(jié)合該公司的自身特點(diǎn),提出合理建議。本文通過對JHD公司分析,發(fā)現(xiàn)公司集團(tuán)的組織結(jié)構(gòu)比較簡單,管理層現(xiàn)金流管理意識淡薄,應(yīng)收賬款數(shù)額大且收現(xiàn)困難,籌資渠道單一,現(xiàn)金流管理制度也比較混亂。最后,對于公司所存在的這些問題,本文分別提出了相應(yīng)的建議,即加強(qiáng)該公司現(xiàn)金流管理的意識、構(gòu)建合理的應(yīng)收賬款管理制度及信息平臺、做好本公司籌資計劃并增強(qiáng)籌資能力、制定合理的現(xiàn)金流管理制度以及改善公司組織結(jié)構(gòu)。
[Abstract]:Good cash flow management is essential to the normal operation of an enterprise. Construction enterprises should pay more attention to the management of cash flow because of its unique industry, that is, the large amount of capital inflow and outflow and the lag of inflow and outflow time. In recent years, due to the negative impact of the real estate crisis on the domestic public, our government has attached great importance to it, and has issued related policies to control the industry macroscopically, so as to limit the speed of its rapid development. Therefore, construction enterprises have been greatly impacted. The construction market competition is extremely fierce, the construction enterprise survival is difficult. At present, the difficulty of capital flow has had a great adverse effect on many construction enterprises directly or indirectly. The enterprise does not have funds to invest in new projects, and the completed projects fail to collect the project funds, resulting in the continuous expansion of the scale of accounts receivable, and the apparent discrepancy between the profits on the books and the actual cash flow. Has seriously affected the enterprise cash flow turnover. Enterprises may be broken due to capital flow, and then the possibility of bankruptcy. Therefore, construction enterprises should attach great importance to cash flow management. Aiming at this problem, this paper takes JHD Company as an example, based on the actual situation of cash flow management of the company, and shows that there are problems in this respect through the description of three small cases. Using the DSO theory and the cash gap theory, the paper analyzes the cash flow of the company's operating activities and the cash flow of the financing activities in the past three years, such as the collection of accounts receivable and its proportion to the operating income, the financing cost, and so on. And the JHD company's organizational structure and cash flow management system implementation analysis. By summing up the above analysis, the author finds out the root cause of the problem and makes a deep analysis of the cause, and then puts forward some reasonable suggestions combined with the characteristics of the company itself. Based on the analysis of JHD Corporation, it is found that the organizational structure of the company group is relatively simple, the management consciousness of cash flow management is weak, the amount of accounts receivable is large and the collection is difficult, the financing channel is single, and the cash flow management system is also confused. Finally, for these problems of the company, this paper respectively put forward the corresponding suggestions, that is, to strengthen the cash flow management awareness of the company, to build a reasonable accounts receivable management system and information platform, Make the company's fundraising plan and enhance the ability to raise funds, develop a reasonable cash flow management system and improve the organizational structure of the company.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.92

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