本文選題：財(cái)務(wù)策略 + 財(cái)務(wù)預(yù)警��； 參考：《寧夏大學(xué)》2012年碩士論文

【摘要】：當(dāng)前我區(qū)旅游業(yè)正處于快速發(fā)展期,作為我區(qū)三家5A級景區(qū)之一的中衛(wèi)沙坡頭旅游公司,應(yīng)當(dāng)搶抓機(jī)遇,乘勢而上,實(shí)現(xiàn)又好又快發(fā)展,而根據(jù)相關(guān)財(cái)務(wù)信息顯示,沙坡頭旅游公司在業(yè)務(wù)不斷提升的情況下,遇到了現(xiàn)金增加值減少、收益質(zhì)量較低和發(fā)展資金不足等問題,說明企業(yè)在財(cái)務(wù)和管理方面存在一定的問題,沒有有效地將業(yè)務(wù)的增長轉(zhuǎn)化為利潤,缺乏有效的財(cái)務(wù)策略規(guī)劃。本文從分析國內(nèi)外旅游景區(qū)財(cái)務(wù)策略現(xiàn)狀出發(fā),分析了沙坡頭旅游公司內(nèi)外部環(huán)境和財(cái)務(wù)狀況,以SWOT分析模型為抓手,以策略規(guī)劃分析工具為手段,對公司主要財(cái)務(wù)指標(biāo)和成長性進(jìn)行了分析,并進(jìn)行了綜合評價(jià)和研究。 本文通過整體財(cái)務(wù)戰(zhàn)略規(guī)劃,從保持投資收支平衡、建立以BOT為代表、多種籌資方式相結(jié)合的籌資策略和建立財(cái)務(wù)預(yù)警模型等幾個方面,確立了公司短期應(yīng)通過降低投資現(xiàn)金支出和運(yùn)營成本,使公司現(xiàn)金的凈增加額實(shí)現(xiàn)增長,拓寬融資渠道,有效解決了目前公司發(fā)展資金匱乏、企業(yè)運(yùn)營負(fù)擔(dān)較重、現(xiàn)金融資渠道狹窄等嚴(yán)重限制企業(yè)發(fā)展的問題；在中長期確立以推進(jìn)公司成功上市的總體目標(biāo),在前期積累的基礎(chǔ)上,使企業(yè)的負(fù)債、盈利和運(yùn)營能力得到有效提升,在財(cái)務(wù)管理和資本結(jié)構(gòu)上為公司的不斷發(fā)展提供堅(jiān)實(shí)的保障,從而使企業(yè)在激烈的市場競爭中處于不敗之地。
[Abstract]:At present, the tourism industry in our region is in a period of rapid development. As one of the three 5A grade scenic spots in our district, the Zhongwei Shapotou Tourism Company should seize the opportunity, take advantage of the situation, and achieve good and rapid development. According to the relevant financial information, When the business of Shapotou Tourism Company continues to improve, it has encountered problems such as reduced value added in cash, low quality of income and insufficient development funds. This shows that there are certain problems in the financial and management aspects of the enterprise. Failure to effectively translate business growth into profit, and lack of effective financial strategy planning. Based on the analysis of the present situation of the financial strategy of the scenic spots at home and abroad, this paper analyzes the internal and external environment and financial situation of Shapotou Tourism Company, and takes the SWOT analysis model as the starting point and the strategic planning analysis tool as the means. The main financial indicators and growth of the company were analyzed, and comprehensive evaluation and research. In this paper, through the overall financial strategic planning, from the aspects of maintaining the balance of investment income and expenditure, establishing the financing strategy with BOT as the representative, combining various financing methods and establishing the financial early warning model, etc. In the short term, the company should reduce the investment cash expenditure and operating cost, make the net increase of the company cash increase, widen the financing channel, effectively solve the shortage of the development funds of the company at present, and the heavy burden of the enterprise operation. Narrow channels of cash financing and other serious constraints on the development of enterprises; in the medium and long term to promote the overall goal of the company's successful listing, on the basis of early accumulation, the enterprise's debt, profitability and operational ability can be effectively enhanced. In financial management and capital structure for the continuous development of the company to provide a solid guarantee, so that enterprises in the fierce market competition in an invincible position.
【學(xué)位授予單位】：寧夏大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F275;F592.6

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