摘 要
近年來(lái)，面對(duì)經(jīng)濟(jì)危機(jī)的沖擊，各國(guó)企業(yè)都受到了不同程度的影響，企業(yè)經(jīng)營(yíng)者都試圖在經(jīng)營(yíng)和管理方式上做出調(diào)整。而對(duì)于企業(yè)本身來(lái)說(shuō)，內(nèi)部經(jīng)營(yíng)方式與方法起決定性作用，外部環(huán)境的作用次之。在企業(yè)經(jīng)營(yíng)管理方面關(guān)鍵點(diǎn)是資金的運(yùn)用，資金的運(yùn)用最明顯的體現(xiàn)于營(yíng)運(yùn)資金的管理與應(yīng)用。但我國(guó)大部分企業(yè)經(jīng)營(yíng)者對(duì)資金的管理僅限于現(xiàn)金的管理，他們認(rèn)為現(xiàn)金越多越好。這種做法是不科學(xué)的，如果經(jīng)營(yíng)者長(zhǎng)時(shí)間以此想法經(jīng)營(yíng)，那么對(duì)企業(yè)會(huì)造成很大的損失。因此，對(duì)企業(yè)的營(yíng)運(yùn)資金的管理狀況進(jìn)行分析是十分必要的。
本文以xxx紙業(yè)股份有限公司為研究對(duì)象，采用了財(cái)務(wù)報(bào)表分析方法，著重對(duì)企業(yè)的營(yíng)運(yùn)資金管理狀況進(jìn)行分析。全文共分為四個(gè)部分，分別敘述了財(cái)務(wù)分析的理論基礎(chǔ)、xxx紙業(yè)營(yíng)運(yùn)資金管理現(xiàn)狀分析和為企業(yè)營(yíng)運(yùn)資金管理提出的解決對(duì)策。全文運(yùn)用了定性和定量分析方法，具體采用了比率分析方法、趨勢(shì)分析法、綜合分析方法，對(duì)企業(yè)的財(cái)務(wù)狀況、盈利能力、償債能力等各類指標(biāo)進(jìn)行了分析。并指出了企業(yè)在營(yíng)運(yùn)資金經(jīng)營(yíng)方面存在的問(wèn)題，提出了合理更改的建議，闡述了營(yíng)運(yùn)資金財(cái)務(wù)分析對(duì)于企業(yè)的重要作用。

【關(guān)鍵詞】 營(yíng)運(yùn)資金 財(cái)務(wù)分析 營(yíng)運(yùn)資金管理












Abstract
In recent years, the face of economic crisis, foreign enterprises are subject to a different extent, business owners are trying to manage the way in the operation and make adjustments. As for the enterprises themselves, the internal management style and methods play a decisive role, the role of the external environment followed. Management in key business use of funds. The most obvious use of funds is reflected in working capital management and application. However, most enterprise managers of the management of funds is limited to cash management, they think of cash as possible. This practice is unscientific, if this idea a long time business operators, then the business will cause great losses. Therefore, the management of working capital of enterprises of the state is necessary.
Mudanjiang Hengfeng Paper Co., Ltd. This paper was investigated using analysis of financial statements, focusing on the company's working capital management situation analysis. The thesis is divided into four parts, describes the theoretical basis of financial analysis, working capital Hengfeng Paper management analysis and management of working capital for the enterprise solution countermeasures. Full use of the qualitative and quantitative analysis of the specific methods used ratio analysis, trend analysis, comprehensive analysis methods, the financial position, profitability, solvency, and other indicators were analyzed. And pointed out that working capital of enterprises operating in the problems, propose reasonable changes to the proposed working capital financial analysis described the important role of the enterprise.

Keywords working capital financial analysis management of working capital




目 錄
摘要 I
Abstract II

第1章 緒論 1
1.1 選題背景 1
1.2 研究現(xiàn)狀 2
1.2.1 國(guó)外研究現(xiàn)狀 2
1.2.2 國(guó)內(nèi)研究現(xiàn)狀 3
1.3 研究的目的意義及方法 4
1.3.1 研究目的 4
1.3.2 研究意義 4
1.3.3 研究方法 5
第2章 財(cái)務(wù)分析理論基礎(chǔ) 6
2.1 財(cái)務(wù)分析的概念和發(fā)展歷程 6
2.1.1 財(cái)務(wù)分析的概念 6
2.1.2 財(cái)務(wù)分析的發(fā)展歷程 6
2.2 財(cái)務(wù)分析的體系及信息來(lái)源 7
2.2.1 財(cái)務(wù)分析的體系 7
2.2.2 財(cái)務(wù)分析的信息來(lái)源 7
2.3 財(cái)務(wù)分析的程序與步驟 8
2.4 財(cái)務(wù)分析的基本方法 9
第3章 xxx紙業(yè)營(yíng)運(yùn)資金管理現(xiàn)狀分析 12
3.1 xxx紙業(yè)基本情況 12
3.2 企業(yè)營(yíng)運(yùn)資金管理現(xiàn)狀 14
3.3 財(cái)務(wù)能力分析 15
3.3.1 償債能力分析 15
3.3.2 營(yíng)運(yùn)能力分析 18
3.3.3 盈利能力分析 21
3.4 杜邦分析法分析企業(yè)財(cái)務(wù)狀況 25
3.5 企業(yè)營(yíng)運(yùn)資金管理存在的問(wèn)題 27
3.5.1 營(yíng)運(yùn)資金管理不完善 27
3.5.2 營(yíng)運(yùn)資金低效率運(yùn)營(yíng) 28
第4章 企業(yè)營(yíng)運(yùn)資金管理的解決對(duì)策 29
4.1 增強(qiáng)營(yíng)運(yùn)資金管理意識(shí) 29
4.2 制定切實(shí)可行的營(yíng)運(yùn)資金政策 29
4.3 建立健全營(yíng)運(yùn)資金管理制度 31

結(jié)束語(yǔ) 33
致謝 34
參考文獻(xiàn) 35

本人書(shū)寫(xiě)論文多年，上傳作品都是畢業(yè)合格作品！完整的內(nèi)容！格式標(biāo)準(zhǔn)！