K机床制造公司财务困境研究

发布时间：2018-05-23 15:29

本文选题：机床行业 + 财务困境　；参考：《云南财经大学》2017年硕士论文

【摘要】：机床制造业作为中国装备制造业的母机,其发展质量极大地影响着中国经济的发展和国家振兴。2017年是实施“十三五”规划的重要一年,是供给侧结构性改革的深化之年,也是《中国制造2025》进入具体实施阶段,一系列配套政策相继出台之时。展望2017,我国机床行业将面对新的挑战和机遇。K公司作为行业中被特别处理的公司,其净利润近几年已经连续为负,在被暂停上市的危机下,K公司也展开积极的营销策略,并且鼓励创新能力,进行研发,精简人员,控制成本,希望能够缓解目前所陷入的财务困境。本文首先介绍我国机床行业的发展现状,通过PEST分析和竞争能力分析对我国机床行业有大概的了解,并且对机床行业的产品状况、生产状况、营销状况和发展状况做了大概介绍,并通过对机床行业的财务效益、偿债能力、营运能力分析了中国行业的财务困境现状。其次,以K公司为例,对K公司进行分析财务困境历程及财务困境表现分析,发现K公司的大体趋势和行业有一定的相似之处,但是K公司存在的财务困境更加严重,进而分析出K公司困境的外部环境成因和内部治理成因。并利用SAS模型对K公司的内部财务进行了战略分析、会计分析和财务报表分析。进而研究出出财务困境化解的策略,包括公司战略、公司业务、公司投融资以及公司内控和风险管理方面的策略。最后,通过K公司的案例总结出,可以通过积极创新产品研发、实行积极的市场营销策略以及提高行业资金利用率等方面化解和预防机床制造企业的财务和经营困境,促进我国的机床制造企业发展。在经济危机导致的全球经济低迷的大背景下,受市场需求、价格以及库存压力等的影响,我国机床行业一度不景气,受营业收入以及成本控制的双重压力,许多机床厂也因为资金流问题遭受重创。在新常态的经济背景下,K公司只有把握形势,做好财务危机化解工作,才能把握机遇发展壮大。机床制造企业同样需要改良资产质量、优化主营业务、调整发展战略等使公司防范财务困境的出现并把握住发展的契机,所以,对机床制造行业财务困境进行研究是十分有必要的。
[Abstract]:Machine tool manufacturing industry as the mother machine of China's equipment manufacturing industry, its development quality greatly affects the development of China's economy and the revitalization of the country. 2017 is an important year of implementing the 13th Five-Year Plan and a year of deepening supply-side structural reform. Is also made in China 2025 into the specific implementation stage, a series of supporting policies have been issued. Looking ahead to 2017, China's machine tool industry will face new challenges and opportunities. K Company, as a specially treated company in the industry, has experienced a negative net profit in recent years. Under the crisis of being suspended from listing, KK Company has also launched positive marketing strategies. And encourage innovation, R & D, downsizing, cost control, hoping to ease the current financial distress. This paper first introduces the current situation of the machine tool industry in China, through the PEST analysis and competitiveness analysis, we have a general understanding of the machine tool industry in China, and the product situation and production status of the machine tool industry. This paper gives a general introduction to the marketing situation and development situation, and analyzes the current situation of financial distress of China's machine tool industry by means of the financial benefits, solvency and operation ability of the machine tool industry. Secondly, taking K Company as an example, this paper analyzes the financial distress course and financial distress performance of K Company, and finds that the general trend of K Company is similar to that of the industry, but the financial distress of K Company is more serious. Then analyze the causes of external environment and internal governance of K company's predicament. SAS model is used to analyze the internal finance of K Company, including strategic analysis, accounting analysis and financial statement analysis. Then it studies the strategies of resolving financial distress, including corporate strategy, corporate business, corporate investment and financing, corporate internal control and risk management. Finally, through the case of K Company, we can resolve and prevent the financial and operational difficulties of machine tool manufacturing enterprises by actively innovating product research and development, carrying out positive marketing strategy and improving the utilization rate of industry funds. To promote the development of machine tool manufacturing enterprises in China. Against the background of the global economic downturn caused by the economic crisis, and under the influence of market demand, price and inventory pressure, the machine tool industry in our country was once depressed, under the double pressure of operating income and cost control. Many machine tool factories have also been hit hard by the flow of funds. Under the background of the new normal economy, only by grasping the situation and resolving the financial crisis can the company grasp the opportunity to develop and strengthen. Machine tool manufacturing enterprises also need to improve the quality of assets, optimize the main business, adjust the development strategy and so on so that the company can guard against the emergence of financial distress and grasp the opportunity of development, so, It is necessary to study the financial distress of machine tool manufacturing industry.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.4;F406.7

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