A公司财务流动性研究

发布时间：2018-03-04 23:17

本文选题：流动性　切入点：现金流　出处：《江苏大学》2017年硕士论文　论文类型：学位论文

【摘要】：在当今社会,企业的财务流动性对企业的发展至关重要。伴随着全球化的不断推进,一个企业的发展不仅受国内宏观政策的影响,也被国外经济的发展所影响着。近年来,因为没有重视企业财务流动性而影响企业经营发展的,甚至导致企业破产的情况屡见不鲜,因此企业的财务流动性问题越来越受到社会各方面的关注。尽管这样,但是很多企业仍然没有对财务流动性进行管理,因流动性风险而出现令企业难以为继的情况仍然不断出现。财务流动性是一个企业的中心所在,企业要正常的经营发展就离不开流动性。流动性不足是导致许多企业的破产直接原因,例如,神火、宏盛被ST的公司。流动性所导致的风险,不仅影响公司,更会对社会的发展有所波及。所以,管理好企业的财务流动性,建立财务流动性的管理体系,对促进企业和社会的发展会起到至关重要的作用。A公司就存在这样的财务流动性问题,本文以A公司作为研究对象,该公司作为铝加工企业,公司经营了近20年已逐步进入成熟期,但A公司的流动性在2015年大幅度降低,说明公司的财务流动性水平并不完全合理,甚至还会影响公司的进一步经营发展。本文将A公司的实际财务状况和流动性理论相结合,运用相关研究方法,通过短期偿债能力,长期偿债能力等指标,来分析A公司的财务流动性,诊断其存在的流动性问题。最后,结合公司的管理和外部经济环境,提出改善A公司财务流动性的措施和对策。通过对A公司的财务流动性分析,可以看出其在流动性上存在的问题。本文为改善财务流动性提供了指导,对A公司降低风险的管理有一定程度的参考价值,也为其它类似有流动性问题的企业提供借鉴。
[Abstract]:In today's society, the financial mobility of enterprises is very important to the development of enterprises. With the development of globalization, the development of an enterprise is affected not only by domestic macro policies, but also by the development of foreign economy. The financial liquidity of enterprises is more and more concerned by all aspects of society because they do not attach importance to the financial fluidity of enterprises and affect the development of business operations and even lead to the bankruptcy of enterprises. However, many enterprises still do not manage the financial liquidity, and the financial liquidity is the center of an enterprise because of the liquidity risk. The lack of liquidity is the direct cause of bankruptcy of many enterprises. For example, Shenghuo, Hongsheng's St company. The risk caused by liquidity affects not only the company, but also the company. It will also affect the development of society. Therefore, we should manage the financial liquidity of enterprises and establish a financial liquidity management system. It is very important to promote the development of enterprises and society. Company A has this kind of financial liquidity problem. In this paper, A company is regarded as the object of study, and the company is regarded as an aluminum processing enterprise. After nearly 20 years of operation, the company has gradually entered a mature period, but the liquidity of Company A has been greatly reduced in 2015, which indicates that the level of financial liquidity of the company is not completely reasonable. It will even affect the further development of the company. This paper combines the actual financial situation of Company A with the liquidity theory, and applies the relevant research methods, through short-term solvency, long-term solvency and other indicators, Finally, combining the management of the company and the external economic environment, the paper puts forward the measures and countermeasures to improve the financial liquidity of company A. through the analysis of the financial liquidity of company A, This paper provides guidance for improving financial liquidity, which has a certain degree of reference value for A company to reduce risk management, but also for other similar companies with liquidity problems.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.32

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