本文關(guān)鍵詞： EM企業(yè)集團(tuán) 財(cái)務(wù)管理 資金管理 風(fēng)險(xiǎn)控制　出處：《云南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：財(cái)務(wù)管理,本質(zhì)上就是一項(xiàng)綜合管理工作,它的產(chǎn)生基于企業(yè)在生產(chǎn)經(jīng)營(yíng)過(guò)程當(dāng)中客觀存在的各項(xiàng)財(cái)務(wù)活動(dòng)和財(cái)務(wù)關(guān)系,是利用價(jià)值形式對(duì)企業(yè)生產(chǎn)過(guò)程進(jìn)行管理,組織財(cái)務(wù)活動(dòng)和處理財(cái)務(wù)關(guān)系的管理行為。當(dāng)前我國(guó)中小企業(yè)面臨的首要任務(wù),就是如何切實(shí)有效地解決自身存在的財(cái)務(wù)管理問(wèn)題,以增強(qiáng)企業(yè)的核心競(jìng)爭(zhēng)力。 本文以EM集團(tuán)為研究對(duì)象,首先介紹了集團(tuán)所處的工程機(jī)械行業(yè)的現(xiàn)狀,隨后從EM集團(tuán)近4年財(cái)務(wù)報(bào)表的數(shù)據(jù)入手,通過(guò)對(duì)反映企業(yè)盈利水品,負(fù)債水平、資本結(jié)構(gòu)水平等幾個(gè)關(guān)鍵財(cái)務(wù)指標(biāo)的分析,總結(jié)出集團(tuán)當(dāng)前面臨的利潤(rùn)率低、負(fù)債率高、財(cái)務(wù)成本居高不下、融資渠道單一等不良現(xiàn)象。從而進(jìn)一步挖掘出這些現(xiàn)象背后存在的財(cái)務(wù)管理制度不健全、專業(yè)人員匱乏、資本結(jié)構(gòu)不合理、日常資金管理不善和資金使用效率低下等財(cái)務(wù)管理問(wèn)題。然后結(jié)合當(dāng)前的金融狀況和融資環(huán)境,提出了EM集團(tuán)財(cái)務(wù)管理中應(yīng)該加以改進(jìn)的各個(gè)方面和操作模式以及與之相應(yīng)的風(fēng)險(xiǎn)保障措施,力圖為企業(yè)尋求更為科學(xué)合理的財(cái)務(wù)管理方法,從而提升集團(tuán)的財(cái)務(wù)管理水平。
[Abstract]:Financial management is essentially a comprehensive management, the enterprise exists in the process of production and operation of various financial activities and financial relations is based on the use value form to manage the production process, the management behavior of financial activities and financial relations organization. The primary task of China's small and medium sized enterprises. Is how to effectively solve the financial management problems, to enhance the core competitiveness of enterprises.
This paper takes EM group as the research object, first introduced the current situation of construction machinery industry of the group, then EM group from nearly 4 years of financial statements with data, to reflect the corporate profits of water products, the level of debt, the level of capital structure analysis of several key financial indicators, summed up the group facing profit rate low, high debt ratio, financing cost is high, single financing channel and other undesirable phenomena. So as to further exploit the existence of these phenomena behind the financial management system is not perfect, the lack of professionals, unreasonable capital structure, the daily funds mismanagement and inefficient use of funds and other financial management problems. Then combined with the current financial situation and financing the environment, improved aspects and mode of operation and the corresponding risk protection measures should be financial management in EM group, trying to seek more business Scientific and reasonable financial management methods, thus improving the level of the financial management of the group.

【學(xué)位授予單位】：云南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F416.4;F406.7

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