xx中小企業(yè)營(yíng)運(yùn)資金管理問(wèn)題研究

14000字

【摘要】：營(yíng)運(yùn)資金是企業(yè)資金總體中最具有活力的組成部分，企業(yè)的生存與發(fā)展從根本上是維系于營(yíng)運(yùn)資金的運(yùn)轉(zhuǎn)情況的，公司財(cái)務(wù)經(jīng)理有60%的時(shí)間都用于營(yíng)運(yùn)資金管理。要搞好營(yíng)運(yùn)資金管理，必須解決好流動(dòng)資產(chǎn)和流動(dòng)負(fù)債兩個(gè)方面的問(wèn)題：第一，企業(yè)應(yīng)該投資多少在流動(dòng)資產(chǎn)上，即資金運(yùn)用的管理。主要包括現(xiàn)金管理、應(yīng)收賬款管理和存貨管理。第二，企業(yè)應(yīng)該怎樣來(lái)進(jìn)行流動(dòng)資產(chǎn)的融資，即資金籌措的管理。
20世紀(jì)90年代以來(lái)，國(guó)外主流財(cái)務(wù)學(xué)刊上已很少看到關(guān)于營(yíng)運(yùn)資金管理的專(zhuān)門(mén)研究。但是，企業(yè)營(yíng)運(yùn)資金管理實(shí)踐的創(chuàng)新卻并未停止，這方面較為突出的應(yīng)該首推美國(guó)REL咨詢(xún)公司和CFO雜志開(kāi)展的對(duì)美國(guó)最大的1000家企業(yè)的營(yíng)運(yùn)資金調(diào)查。2009年8月8日，由中國(guó)會(huì)計(jì)學(xué)會(huì)和中國(guó)海洋大學(xué)共同發(fā)起創(chuàng)建“中國(guó)企業(yè)營(yíng)運(yùn)資金管理研究中心”（以下簡(jiǎn)稱(chēng)“中心”）。該“中心”作為全國(guó)會(huì)計(jì)領(lǐng)軍人才培養(yǎng)工程設(shè)立的第一個(gè)合作研究基地，接受中國(guó)會(huì)計(jì)學(xué)會(huì)領(lǐng)導(dǎo)，吸收企業(yè)類(lèi)、學(xué)術(shù)類(lèi)領(lǐng)軍班學(xué)員參與研究。該研究中心的成立，標(biāo)志著我國(guó)企業(yè)營(yíng)運(yùn)資金管理研究發(fā)展到了一個(gè)新的階段，具有里程碑意義。
本文首先對(duì)中小企業(yè)營(yíng)運(yùn)資金 管理的概念、內(nèi)容、原則及目標(biāo)進(jìn)行闡述，針對(duì)我國(guó)企業(yè)的自身經(jīng)營(yíng)狀況和管理水平，捕捉其營(yíng)運(yùn)資金管理存在的問(wèn)題，分析其成因。然后圍繞這些原因，從企業(yè)內(nèi)部和外部?jī)煞矫娉霭l(fā)尋找解決對(duì)策，列舉了一些加強(qiáng)營(yíng)運(yùn)資金管理的具體措施。通過(guò)有效的營(yíng)運(yùn)資金管理，可以在充分滿(mǎn)足生產(chǎn)經(jīng)營(yíng)活動(dòng)周轉(zhuǎn)需要并充分考慮企業(yè)財(cái)務(wù)安全性的前提下，保證企業(yè)資金的充分流動(dòng)性，同時(shí)加快營(yíng)運(yùn)資金周轉(zhuǎn)速度，努力實(shí)現(xiàn)盡可能多的持續(xù)、穩(wěn)定的利潤(rùn)和現(xiàn)金流量，降低投資風(fēng)險(xiǎn)。
【關(guān)鍵詞】：中小企業(yè)、營(yíng)運(yùn)資金、管理


Our country small and medium-sized enterprise operating funds management research
【Abstract】：Working capital is the part of the most active capital in a company.good Working management is good for the survival and development.thus,the manager spends 60% working time managing the working capital.to manage the working capital well,the current asset and current liability should be dealt with carefully.firstly,how much money should be spent in the current asset,ie,the management of the application of the money.this include cash management,receivable management and inventory management, secondly, where the company can get the money they need,ie,management of the raising money.
In 1990s,the practice of the working capital management extends to the new areas,some consultancy institutions and magazine play the key role in this part.an American consultancy company REL and magazine cfo do a survey called The working Capital Survey,.In 2009.8.8, The accounting society of China and Ocean university of China promote to establish the center of the working capital management of company in our country ,The "center" as the leading national accounting personnel training project to set up the first cooperative research base, accept Chinese accounting association leadership, absorption enterprises, academic leaders who are involved in the research.The establishment of the research center, marked the our country enterprise operating funds management research and development to a new stage, the landmark.
This article firstly formulates the concepts ,content ,principle and aim of working capital management and then finds some problems of management of working capital based on the practice of the working capital management of thecompany in our country .for dealing with the problems, we need to find some related suggestions from the inside and outside the company and list some.through effective working capital management,we can guarantee the flexibility and safety of the working capital ,at the meantime ,the times of the usage of the working capital can be increased ,in the end ,this can help company achieve steady cash flow and decrease the investment risk .
【Keywords】: SMEs, working capital ,management


目 錄
引 言 2
第一章 中小企業(yè)營(yíng)運(yùn)資金管理概述 3
1.1中小企業(yè)的概念及經(jīng)營(yíng)特點(diǎn) 3
1.2 營(yíng)運(yùn)資金及營(yíng)運(yùn)資金管理的概念 4
1.3 營(yíng)運(yùn)資金管理的內(nèi)容 5
1.4 營(yíng)運(yùn)資金管理的原則 5
1.5 營(yíng)運(yùn)資金管理的目標(biāo) 6
1.5.1提高資金的流動(dòng)性。 6
1.5.2提高企業(yè)資金利用的效益。 7
1.5.3挖掘企業(yè)資產(chǎn)利用的潛力。 7
第二章 上海邑通道具設(shè)計(jì)制作有限公司營(yíng)運(yùn)資金管理案例分析 8
2.1上海邑通道具設(shè)計(jì)制作有限公司概況 8
2.2上海邑通道具設(shè)計(jì)制作有限公司營(yíng)運(yùn)資金管理現(xiàn)狀 8
2.2.1流動(dòng)資金管理 8
2.2.2流動(dòng)負(fù)債管理 12
2.3上海邑通道具設(shè)計(jì)制作有限公司營(yíng)運(yùn)資金管理存在的問(wèn)題 13
第三章 改善上海邑通營(yíng)運(yùn)資金管理問(wèn)題的建議及啟示 14
3.1改善上海邑通營(yíng)運(yùn)資金管理問(wèn)題的建議 14
3.2改善我國(guó)中小企業(yè)營(yíng)運(yùn)資金管理的啟示 16
3.2.1拓寬融資渠道, 增強(qiáng)融資能力 16
3.2.2建立歸口部門(mén), 實(shí)施項(xiàng)目管理 17
3.2.3追求協(xié)同管理, 優(yōu)化資金結(jié)構(gòu) 17
3.2.4提高信用水平, 充分利用商業(yè)信用 18
3.2.5加強(qiáng)培訓(xùn), 不斷培養(yǎng)中小企業(yè)管理人員的財(cái)會(huì)素養(yǎng) 18
結(jié)束語(yǔ) 19
參考文獻(xiàn) 20
致謝 21