本文關(guān)鍵詞：湖南鹽業(yè)股份有限公司財務(wù)能力研究　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 財務(wù)能力 活動能力 表現(xiàn)能力 控制能力

【摘要】：財務(wù)能力是企業(yè)能力系統(tǒng)的重要組成部分，它對企業(yè)的生存和發(fā)展具有重要意義。鹽業(yè)作為一個已經(jīng)擁有兩千多年歷史的古老行業(yè)，，國家一直以來對其實行專營管制，但是隨著市場的開放，鹽業(yè)受到的沖擊和威脅越來越大，逐漸失去原有的專營優(yōu)勢。湖南鹽業(yè)股份有限公司作為省重點上市后備企業(yè)，已通過重組初步完成體制改革，在面臨著外部壓力的同時也存在一些重組之后的遺留問題，良好的財務(wù)能力是其長遠穩(wěn)健發(fā)展的重要前提和保障。因此本文試圖對湖南鹽業(yè)股份有限公司的財務(wù)能力進行分析和評價，為公司財務(wù)能力的提升和優(yōu)化提供思路。 本文在對財務(wù)能力理論進行探索的基礎(chǔ)之上，指出財務(wù)能力作為企業(yè)能力的子系統(tǒng)，是企業(yè)施加于財務(wù)可控資源的作用力，包括財務(wù)管理的效果表現(xiàn)和財務(wù)控制的作用體現(xiàn)。財務(wù)能力主要由財務(wù)控制能力、財務(wù)活動能力和財務(wù)表現(xiàn)能力構(gòu)成，其中，財務(wù)活動能力和財務(wù)表現(xiàn)能力是管理效果的具體表現(xiàn)，財務(wù)控制能力則是控制的具體作用體現(xiàn)。依據(jù)財務(wù)能力的基本框架，并結(jié)合公司的實際情況，本文設(shè)計了財務(wù)能力的具體評價指標(biāo)體系，以對公司進行全面系統(tǒng)的財務(wù)能力分析。評價的指標(biāo)體系由定量指標(biāo)和定性指標(biāo)共20項構(gòu)成，較好地避免了傳統(tǒng)分析體系過于剛性和不全面的弱點，所采用的評價方法主要包括比率分析法、對比分析法及趨勢分析法等。在對公司本身進行財務(wù)能力分析的同時，相應(yīng)地采用了行業(yè)平均水平和上市的相關(guān)法規(guī)作為對比分析的依據(jù)，以增強分析的全面性和現(xiàn)實有用性。分析發(fā)現(xiàn)湖南鹽業(yè)股份有限公司作為一家經(jīng)改制重組設(shè)立的鹽業(yè)公司，在管理上存在較多問題。針對分析所發(fā)現(xiàn)的公司在財務(wù)活動、財務(wù)表現(xiàn)和財務(wù)控制上的問題，本文從財務(wù)管理、財務(wù)控制兩個方面提出了相對應(yīng)的改進對策，并從問題的根源上提出了相對應(yīng)的保障措施。 本文的研究表明，在傳統(tǒng)財務(wù)分析的基礎(chǔ)上，增加對財務(wù)控制能力和財務(wù)活動能力的分析能夠起到很好的補充和問題挖掘作用，財務(wù)控制能力的缺陷往往是造成財務(wù)活動能力和財務(wù)表現(xiàn)能力不足的重要原因，財務(wù)活動能力與財務(wù)表現(xiàn)能力之間也存在一定的聯(lián)動性，三者相互補充、相互作用，共同構(gòu)成了企業(yè)的財務(wù)能力系統(tǒng)。
[Abstract]:Financial capability is an important part of enterprise capability system, which is of great significance to the survival and development of enterprises. Salt industry as an ancient industry with a history of more than 2,000 years. The country has been implementing monopoly control, but with the opening of the market, the salt industry has been subjected to more and more shocks and threats. Hunan Salt Industry Co., Ltd., as a provincial key listed reserve enterprise, has completed the system reform through reorganization. In the face of external pressure, but also some of the remaining problems after the reorganization. Good financial ability is an important prerequisite and guarantee for its long-term and steady development. Therefore, this paper attempts to analyze and evaluate the financial ability of Hunan Salt Industry Co., Ltd. To improve and optimize the financial ability of the company. On the basis of exploring the theory of financial capability, this paper points out that financial capability as a subsystem of enterprise capability is the force that enterprises exert on financial controllable resources. Financial ability is mainly composed of financial control ability, financial activity ability and financial performance ability. The financial activity ability and the financial performance ability are the concrete performance of the management effect, the financial control ability is the concrete function embodiment of the control, according to the basic frame of the financial ability, and unifies the actual situation of the company. In this paper, a specific evaluation index system of financial capability is designed to analyze the financial ability of the company in a comprehensive and systematic way. The evaluation index system consists of 20 quantitative and qualitative indicators. It avoids the weakness of the traditional analysis system which is too rigid and incomplete. The evaluation methods used mainly include the ratio analysis method. Comparative analysis and trend analysis. In the analysis of the financial capacity of the company itself, the corresponding industry average level and listed laws and regulations as the basis for comparative analysis. In order to enhance the comprehensiveness and practical usefulness of the analysis, it is found that Hunan Salt Industry Co., Ltd. is a salt company established through restructuring. There are many problems in management. In view of the problems found in financial activities, financial performance and financial control, this paper puts forward corresponding improvement countermeasures from two aspects: financial management and financial control. And put forward the corresponding safeguard measures from the root of the problem. The research in this paper shows that, on the basis of traditional financial analysis, adding the analysis of financial control ability and financial activity ability can play a good role in supplement and problem mining. The deficiency of financial control ability is often the important reason for the insufficiency of financial activity ability and financial performance ability, and there is a certain linkage between financial activity ability and financial performance ability, which complement each other. The interaction, together constituted the enterprise's financial ability system.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.82;F406.72

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