ZZ纺织公司转型升级期的融资方案设计

发布时间：2018-01-12 09:34

本文关键词：ZZ纺织公司转型升级期的融资方案设计　出处：《沈阳工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：新常态下,我国纺织企业正面临前所未有的挑战,市场低迷,资源环境约束压加剧,要素成本上涨,都促使着纺织企业加快转型升级。然而,转型升级需要大量的资本投入,纺织业作为低附加值、高能耗产业的代表,资金短缺、资金使用成本高长期制约着其发展。尤其是中小型纺织企业,由于缺乏科学的财务管理制度,更加剧了融资困难和迫切转型之间的矛盾。因此,中小纺织企业要顺利完成转型升级,科学地制定融资方案至关重要。本文总结了国内外融资相关的研究成果,阐述了融资相关的概念和理论。在此基础上,首先分析了ZZ公司的融资现状,揭示了公司在融资来源和融资管理等方面存在的问题,然后从公司转型升级期的战略规划出发,利用专业人员调查研究法估算了公司转型期的销售收入预测值,再通过对公司历年报表项目进行回归分析,精确计算了ZZ公司在转型升级期的资金需求,根据公司的实际情况,筛选出银行借款和融资租赁为企业可行的融资方式,然后据此制定出融资方案。方案的内容以满足ZZ公司资金需求、保证公司具备一定的偿债能力为前提,维持合理速动比率,在抵押借款限额允许的范围内,优先采用低成本的融资方式。本文还对融资管理流程进行了优化设计,并对融资方案实施的评价方法进行了深入探讨。本文最终对方案实施的考评措施以及可能面临的风险和防范措施进行了深入探讨,并期望为更多同类中小企业解决融资问题提供借鉴。
[Abstract]:Under the new normal, China's textile enterprises are facing a hitherto unknown challenge, the market downturn, resource and environmental constraints intensified pressure, rising factor costs, the textile enterprises to accelerate the transformation and upgrading. However, the need to upgrade the large capital investment, the textile industry as low value-added, high energy consumption industry, the shortage of funds, the use of funds the high cost of long-term restrict its development. Especially the small and medium sized textile enterprises, due to the lack of scientific financial management system, exacerbated the contradiction between the financing difficulties and urgent transformation. Therefore, the small and medium-sized textile enterprises to successfully complete the transformation and upgrading, scientifically formulate financing scheme is very important. This paper summarizes the research results of the domestic and foreign related financing and expounds the related concepts and theories of financing. On this basis, first analyzes the financing status of ZZ company, reveals the company in financing and financing management and other aspects. In the problem, and then from the company's transformation and upgrading of the strategic planning of the professional investigation method to estimate the value prediction in transformation period of the sales revenue, the company over the years through the report project of the regression analysis, ZZ, upgrade the demand for funds in the transition period is calculated accurately, according to the actual situation of the company, selected bank loans and lease financing for enterprises feasible financing mode, and then determined the financing scheme. The content of the program to meet the ZZ demand for funds, ensure the company has certain solvency as the premise, maintain a reasonable speed ratio, in the range of mortgage loan quota allowed, give priority to the use of low-cost financing in this paper. Also optimize the design of financing management process, evaluation method and implementation of financing scheme is discussed. Finally, the implementation of programmes and measures of evaluation The risks and precautions that can be faced are discussed in depth, and we expect to provide a reference for more similar small and medium-sized enterprises to solve the financing problems.

【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.81;F406.7

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