本文關(guān)鍵詞：H貿(mào)易公司營運資金管理研究　出處：《江蘇大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 營運資金 營運資金管理 貿(mào)易行業(yè)

【摘要】：隨著我國市場經(jīng)濟的不斷發(fā)展,我國各行各業(yè)在獲得機會的同時也面臨著巨大的挑戰(zhàn)。企業(yè)想要在如此競爭激烈的環(huán)境中生存,必須努力提升其自身的核心競爭力。營運資金是公司所有資金項目中變化最快、流動性最強且最具活力的一部分,且營運資金的管理貫穿于公司采購、生產(chǎn)和銷售的各個步驟,從而一個企業(yè)是否可以管理好其營運資金的運行,直接影響著這個企業(yè)營運資金的使用效率,并最終影響企業(yè)的盈利能力。如何發(fā)現(xiàn)并解決營運資金管理中存在的問題已經(jīng)成為公司管理者時刻關(guān)注的問題。最近幾年,國內(nèi)外一些企業(yè)都致力于創(chuàng)新營運資金的管理模式,雖然說我國企業(yè)在營運資金管理過程中取得了一定的成效,但是相比于國外一些發(fā)達國家的企業(yè),我國企業(yè)仍然存在一定的差距,比如相應(yīng)理論的缺乏、專業(yè)人才的欠缺以及經(jīng)驗不足等。我國這幾年外貿(mào)行業(yè)的情勢并不理想,國際經(jīng)濟形勢十分錯綜復(fù)雜,低迷疲軟仍是世界經(jīng)濟的主調(diào),許多貿(mào)易公司都經(jīng)營不慎甚至面臨破產(chǎn),追究其破產(chǎn)原因,大多都是因為公司在管理營運資金過程中缺乏科學(xué)合理的手段方式。因此,在全球政局動蕩以及我國貿(mào)易發(fā)展形勢嚴峻的背景下,加強外貿(mào)企業(yè)營運資金管理的研究是具有現(xiàn)實意義的,同時一個科學(xué)的營運資金管理模式有利于外貿(mào)企業(yè)業(yè)務(wù)的良性發(fā)展。H貿(mào)易公司是從事外貿(mào)的骨干企業(yè),本文根據(jù)H貿(mào)易公司的具體情況,并以我國貿(mào)易行業(yè)的相關(guān)政策為背景,首先從營運資金管理的相關(guān)理論知識出發(fā),對與本文有關(guān)的理論知識進行分析,從而為本文的研究奠定理論基礎(chǔ)。其次,本文采取案例研究的方法,以H貿(mào)易公司為研究對象,介紹分析該公司營運資金結(jié)構(gòu)、營運資金規(guī)模以及營運資金主要項目的現(xiàn)狀,將H貿(mào)易公司營運資金管理的現(xiàn)狀與國內(nèi)貿(mào)易行業(yè)的龍頭企業(yè)進行對比,從縱向分析和橫向?qū)Ρ葍蓚�方面分別剖析該公司管理營運資金過程中存在的問題,并對這些問題產(chǎn)生的原因進行分析。最后,本文圍繞H貿(mào)易公司營運資金管理問題的成因,結(jié)合所學(xué)的理論知識以及其行業(yè)特征,探索解決該公司營運資金管理問題的對策,并提出相應(yīng)的建議。希望在一定程度上,提出的這些解決措施可以幫助H貿(mào)易公司提高其營運資金的安全性并完善其營運資金的運行效率,進而有效地降低該公司日常經(jīng)營活動的財務(wù)風(fēng)險,提高公司的核心競爭力,并在一定程度上為同類企業(yè)提供借鑒。除此之外,本文的研究對象H貿(mào)易公司所處行業(yè)為貿(mào)易行業(yè),在匯率波動頻繁的經(jīng)濟情勢下,外匯風(fēng)險的存在時刻影響著企業(yè)的日常經(jīng)營活動,如影響著企業(yè)預(yù)期應(yīng)收賬款、應(yīng)付賬款等,從而本文在研究如何完善H貿(mào)易公司管理營運資金的過程中加入了外匯風(fēng)險管理研究。
[Abstract]:With the continuous development of market economy in our country, all kinds of industries in our country are faced with great challenges while obtaining opportunities. Enterprises want to survive in such a competitive environment. Working capital is the fastest changing, most liquid and most dynamic part of the company's capital projects, and the management of working capital runs through the company's procurement. Each step of production and sale, so whether an enterprise can manage the operation of its working capital, directly affects the efficiency of the use of the working capital of the enterprise. And ultimately affect the profitability of enterprises. How to find and solve the problems in the management of working capital has become a problem that managers pay close attention to in recent years. Some enterprises at home and abroad are committed to innovative working capital management model, although our enterprises in the working capital management process has achieved some results, but compared with some developed countries abroad. There are still some gaps in Chinese enterprises, such as the lack of corresponding theory, the lack of professional personnel and the lack of experience, etc. The situation of China's foreign trade industry in recent years is not ideal, and the international economic situation is very complex. The weak downturn remains the main theme of the world economy, with many trading companies running carelessly or even facing bankruptcy, and investigating the causes of bankruptcy. Most of them are due to the lack of scientific and reasonable means to manage the working capital. Therefore, under the background of global political instability and the severe situation of China's trade development. It is of practical significance to strengthen the research of working capital management in foreign trade enterprises. At the same time, a scientific working capital management model is conducive to the benign development of foreign trade enterprises. H trading company is the backbone enterprise engaged in foreign trade. In this paper, according to the specific situation of H trading company, and based on the relevant policies of China's trade industry, first of all, from the working capital management related theoretical knowledge, the relevant theoretical knowledge of this paper is analyzed. So as to lay a theoretical foundation for this study. Secondly, this paper adopts the method of case study, taking H Trading Company as the research object, introduces and analyzes the structure of the working capital of this company. The scale of working capital and the current status of major projects of working capital are compared with the current situation of working capital management of H Trading Company and the leading enterprises in domestic trade industry. From the vertical analysis and horizontal comparison of the two aspects of the company respectively analyzes the problems in the process of management of working capital, and analyzes the causes of these problems. Finally. This paper focuses on the causes of the H trading company working capital management problems, combined with the theoretical knowledge and its industry characteristics, to explore the solution to the working capital management problems of the company. It is hoped that these solutions can help H Trading Company to improve the security of its working capital and improve the operating efficiency of its working capital to a certain extent. And then effectively reduce the financial risk of the company's daily business activities, improve the core competitiveness of the company, and to a certain extent to provide reference for similar enterprises. The research object of this paper is the trade industry in which H trading company is located. Under the economic situation of frequent exchange rate fluctuations, the existence of foreign exchange risk affects the daily business activities of the enterprise at all times. For example, it affects the expected accounts receivable, accounts payable and so on, so this paper adds the study of foreign exchange risk management in the process of how to improve the management of working capital of H trading company.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F740.45;F752.6

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