【摘要】：民營紡織服裝業(yè)已經(jīng)占據(jù)了紡織出口的半壁江山，但民紡企業(yè)在發(fā)展過程中普遍壽命偏短。本文以河北省一家中型的民營服裝加工企業(yè)為例，進(jìn)行典型案例研究，以專業(yè)的財務(wù)管理理論為基礎(chǔ)，運用SWOT分析法對A公司所面臨的內(nèi)外部財務(wù)管理環(huán)境進(jìn)行深入剖析、通過公司財務(wù)報告，發(fā)現(xiàn)企業(yè)財務(wù)管理露洞，隱藏的財務(wù)風(fēng)險，企業(yè)資產(chǎn)運營效率低下等問題，并進(jìn)一步討論產(chǎn)生這些問題的根源。 研究發(fā)現(xiàn)：A公司財務(wù)管理制度混亂，崗位設(shè)置不當(dāng)，缺乏審計與監(jiān)督，公司領(lǐng)導(dǎo)層財務(wù)理念淡薄，存在賬外設(shè)賬的嚴(yán)重違法行為，引發(fā)企業(yè)經(jīng)營問題，企業(yè)資產(chǎn)運營效率低下，產(chǎn)品嚴(yán)重積壓、貨款回收能力不足，致使企業(yè)利潤降低。此外企業(yè)領(lǐng)導(dǎo)層的管理思維與方法也急需改變，家族式管理思想嚴(yán)重束縛了企業(yè)的發(fā)展，任人唯親的用人方式，忽視知識與信息在企業(yè)管理中的運用。對于上述這些問題，，我們提出7條整改措施，從根本上重構(gòu)A公司財務(wù)管理制度。通過對A公司財務(wù)管理問題分析，可以為A公司以及同類型的中小型民營企業(yè)建立現(xiàn)代財務(wù)管理制度提供幫助。
[Abstract]:The private textile and clothing industry has occupied half of the textile export, but the life span of the civilian textile enterprises is short in the process of development. This paper takes a medium-sized private garment processing enterprise in Hebei Province as an example, carries on the typical case study, takes the specialized financial management theory as the foundation, uses the SWOT analytic method to carry on the thorough analysis to the internal and external financial management environment which the A company faces. Through the financial report of the company, we find out that the financial management of the enterprise is exposed, the hidden financial risk, the low efficiency of the enterprise's assets operation and so on, and further discuss the root cause of these problems. The study found that the financial management system of the company was chaotic, the position was not properly set up, the company lacked audit and supervision, the financial concept of the company's leadership was weak, and the serious illegal behavior of the external accounting system existed, which caused the enterprise management problems. The low efficiency of assets operation, the serious backlog of products, and the insufficiency of loan recovery ability lead to the reduction of profits. In addition, the management thinking and method of enterprise leadership also need to be changed urgently. The family management thought seriously restrains the development of the enterprise, the employment mode of cronyism, neglects the application of knowledge and information in the enterprise management. For these problems, we propose seven measures to fundamentally restructure the financial management system of Company A. By analyzing the financial management problems of company A, we can help company A and small and medium-sized private enterprises to set up modern financial management system.
【學(xué)位授予單位】：沈陽理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.86

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