本文選題：營(yíng)運(yùn)資金 + 存在問題��； 參考：《西北大學(xué)》2015年碩士論文

【摘要】：在全球經(jīng)濟(jì)預(yù)期發(fā)展出現(xiàn)不理想的情況下,大量企業(yè)由于自身原因或受外部影響經(jīng)營(yíng)步入困境,企業(yè)的營(yíng)運(yùn)資金效率低下,內(nèi)控監(jiān)管職能弱化所帶來的資金運(yùn)營(yíng)不能正常發(fā)揮,致使許多企業(yè)經(jīng)營(yíng)陷入困境、影響大的甚至資不抵債破產(chǎn)倒閉。如何預(yù)防營(yíng)運(yùn)資金風(fēng)險(xiǎn)、維護(hù)和控制資金安全、提高營(yíng)運(yùn)資金效率已經(jīng)成為企業(yè)界的共識(shí)。本文以陜西延長(zhǎng)化建股份有限公司(以下簡(jiǎn)稱陜西HJ公司)為案例研究對(duì)象。通過應(yīng)用文獻(xiàn)研究法、案例研究法、調(diào)查研究等方法,全面、詳實(shí)地分析了陜西HJ公司的營(yíng)運(yùn)資金管理結(jié)構(gòu)和運(yùn)營(yíng)現(xiàn)狀,對(duì)其在營(yíng)運(yùn)資金管理的控制循環(huán)過程加以分析定位,找出該公司目前在營(yíng)運(yùn)資金管理中存在的問題,從優(yōu)化管理方案、控制資金風(fēng)險(xiǎn)的角度出發(fā),研究設(shè)計(jì)出一種適合于該公司的營(yíng)運(yùn)資金管理解決方案。該公司在營(yíng)運(yùn)資金管理中存在的問題集中表現(xiàn)在資金營(yíng)運(yùn)效率較低、內(nèi)控監(jiān)管和考核監(jiān)控職能弱化、賬款回收機(jī)制的不夠健全。在對(duì)公司目前在營(yíng)運(yùn)資金管理環(huán)節(jié)梳理把握的基礎(chǔ)上,融入新的管理思想和策略,從優(yōu)化內(nèi)容組合降低營(yíng)運(yùn)資金管理風(fēng)險(xiǎn)的視覺開始,為該公司設(shè)計(jì)出營(yíng)運(yùn)資金管理的案例剖析解決方案。首先,確定了陜西HJ公司財(cái)務(wù)營(yíng)運(yùn)資金管理的目標(biāo)與原則；其次,重點(diǎn)對(duì)陜西HJ公司營(yíng)運(yùn)資金管理體系進(jìn)行了完善和設(shè)計(jì)；實(shí)施該方案可以加強(qiáng)公司營(yíng)運(yùn)資金管理的管理創(chuàng)新,適應(yīng)企業(yè)未來生存和發(fā)展的要求。在營(yíng)運(yùn)資金管理的改進(jìn)和創(chuàng)新方面本文對(duì)陜西HJ公司提供了積極的引導(dǎo),同時(shí)借此可以為建筑施工類企業(yè)高管啟發(fā)思路、提供正確的管理思路和可以借鑒的管理方法。
[Abstract]:Under the situation that the expected development of the global economy is not ideal, a large number of enterprises have stepped into difficulties because of their own reasons or being affected by external factors, the working capital efficiency of the enterprises is low, and the capital operation caused by the weakening of the internal control and supervision function cannot be brought into play normally. As a result, many enterprises fall into difficulties, and even insolvent bankruptcy. How to prevent the risk of working capital, maintain and control the safety of working capital and improve the efficiency of working capital has become the consensus of the business community. This paper takes Shaanxi Yanchang Chemical Construction Co., Ltd (hereinafter referred to as Shaanxi HJ Company) as the case study object. By using the methods of literature research, case study, investigation and research, this paper analyzes the working capital management structure and operation status of Shaanxi HJ Company in a comprehensive and detailed manner, and analyzes its position in the control cycle process of working capital management. To find out the problems existing in the working capital management of the company at present, from the point of view of optimizing the management scheme and controlling the capital risk, a working capital management solution suitable for the company is designed. The problems in the working capital management of the company are that the efficiency of fund operation is low, the functions of internal control, supervision and examination are weakened, and the recovery mechanism of accounts is not perfect enough. On the basis of combing and grasping the company's current working capital management links, and incorporating new management ideas and strategies, it begins with the vision of optimizing the content mix to reduce the risk of working capital management. Design a case analysis solution for the company's working capital management. Firstly, it determines the objectives and principles of the financial working capital management of Shaanxi HJ Company. Secondly, it focuses on the improvement and design of the working capital management system of Shaanxi HJ Company. The implementation of this scheme can strengthen the management innovation of the working capital management of the company. To meet the needs of future survival and development of enterprises. In the aspect of improvement and innovation of working capital management, this paper provides positive guidance to Shaanxi HJ Company, which can enlighten executives of construction enterprises and provide correct management ideas and management methods that can be used for reference.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F406.7;F426.22

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