企業(yè)營(yíng)運(yùn)資本管理問(wèn)題研究

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摘要：目前，隨著我國(guó)市場(chǎng)經(jīng)濟(jì)的高速增長(zhǎng)，以及逐步進(jìn)行的金融改革，企業(yè)對(duì)于營(yíng)運(yùn)資本管理的重視程度與日俱增。營(yíng)運(yùn)資本管理對(duì)于企業(yè)的經(jīng)營(yíng)發(fā)展具有至關(guān)重要的作用。它是財(cái)務(wù)管理的組成部分，體現(xiàn)出了企業(yè)的財(cái)務(wù)管理和控制的水平，同時(shí)被認(rèn)為是企業(yè)生存與發(fā)展的重要基礎(chǔ)。其重要性不言而喻。
論文在一開(kāi)端主要描述了關(guān)于營(yíng)運(yùn)資本管理的相關(guān)理論和實(shí)踐環(huán)境，簡(jiǎn)要說(shuō)明了國(guó)內(nèi)國(guó)外的在該領(lǐng)域所取得的成就。而在此之后，正文部分從理論角度出發(fā)，首先簡(jiǎn)要說(shuō)明了營(yíng)運(yùn)資本管理的相關(guān)定義。由于我國(guó)在該領(lǐng)域的理論與實(shí)踐經(jīng)驗(yàn)不足，所以國(guó)內(nèi)在該領(lǐng)域存在諸多問(wèn)題，如流動(dòng)資金缺乏，管理不力，運(yùn)營(yíng)效率低等。本文就國(guó)內(nèi)的現(xiàn)狀以及存在的問(wèn)題進(jìn)行深入探討，同時(shí)，分析其成因。為了更具說(shuō)服力，找到代表性的企業(yè)案例進(jìn)行進(jìn)一步的分析說(shuō)明。最后，提煉出解決企業(yè)營(yíng)運(yùn)資本管理問(wèn)題的對(duì)策，為企業(yè)營(yíng)運(yùn)資本管理提供依據(jù)方法。

關(guān)鍵字：營(yíng)運(yùn)資本，營(yíng)運(yùn)資本管理，問(wèn)題研究，成因分析，對(duì)策


ABSTRACT

At present, with the rapid growth of China's market economy, the degree of importance for the working capital management grows with each passing day.Working capital management with higher weight for business development role is a part of financial management, reflecting the financial management and control of enterprise level, at the same time is considered to be an important foundation for the survival and development of enterprises.Its importance is self-evident.

This paper firstly introduces the background about the working capital management, reviews the research results at home and abroad. Then, the text part based on the theory, firstly introduces the concept of working capital management. Due to the the oretical and practical experience in this field in our country, so the working capital management in China has many problems, such as lack of liquidity, poor management, low operating efficiency. This paper argue about the current situation and existing problems and analysis of its causes. For more convincing, find the representative business case for further analysis. Finally, extract the countermeasures to solve the problem of working capital management of enterprises, and provides the basis for the method of enterprise capital management.
Key words: working capital, working capital management, problems, causes, countermeasures


目 錄
引言
第1章 企業(yè)營(yíng)運(yùn)資本管理概述 - 4 -
1.1營(yíng)運(yùn)資本含義 - 4 -
1.2營(yíng)運(yùn)資本管理含義 - 5 -
1.3營(yíng)運(yùn)資本管理內(nèi)容 - 5 -
第2章 我國(guó)企業(yè)營(yíng)運(yùn)資本管理現(xiàn)狀及存在問(wèn)題．．．．．．．．．．．．．．- 6 -
2.1 我國(guó)企業(yè)營(yíng)運(yùn)資本管理現(xiàn)狀 - 6 -
2.2 我國(guó)企業(yè)營(yíng)運(yùn)資本管理存在問(wèn)題 - 6 -
2.2.1流動(dòng)資金缺乏 - 6 -
2.2.2營(yíng)運(yùn)資本管理不力 - 7 -
2.2.3營(yíng)運(yùn)資本運(yùn)營(yíng)效率低 - 8 -
第3章　我國(guó)企業(yè)營(yíng)運(yùn)資本管理存在問(wèn)題的成因 - 8 -
3.1企業(yè)管理者缺乏資本管理意識(shí)和經(jīng)驗(yàn) - 8 -
3.2流動(dòng)資金被占用，資金分配不合理 - 8 -
3.3現(xiàn)金周轉(zhuǎn)緩慢 - 9 -
3.4激勵(lì)機(jī)制缺乏 - 9 -
3.5企業(yè)自籌資金失衡，信貸資金過(guò)多 - 10 -
第4章 案例分析 - 10 -
4.1公司概況 - 10 -
4.2財(cái)務(wù)分析 - 11 -
4.3公司營(yíng)運(yùn)資本管理存在的問(wèn)題 - 13 -

第5章 解決企業(yè)營(yíng)運(yùn)資本管理存在問(wèn)題的對(duì)策 - 14 -
5.1改變經(jīng)營(yíng)觀念，強(qiáng)化內(nèi)部控制 - 14 -
5.2增加流動(dòng)資金，拓寬融資渠道 - 14 -
5.3強(qiáng)化流動(dòng)資金周轉(zhuǎn)速率 - 15 -
5.4注重加強(qiáng)改善資金結(jié)構(gòu)，使之趨于合理 - 16 -
5.5營(yíng)運(yùn)資本管理創(chuàng)新——零營(yíng)運(yùn)資本管理 - 16 -
結(jié)術(shù)語(yǔ) - 18 -
參考文獻(xiàn)： - 18 -
致謝 - 20 -