HS城建集团营运资金管理研究

发布时间：2018-04-04 03:10

本文选题：HS公司　切入点：营运资金　出处：《河北科技大学》2017年硕士论文

【摘要】：城市基础设施建设和房地产开发等城建项目对国民经济的发展具有重要意义,随着近些年国内城建市场的逐渐饱和,从事基础设施建设和房地产开发业务的企业也正在受到国家和市场的严峻考验。要想能够在市场中实现长远发展,就要在资金运营管理上形成更先进的方法,提高其管理水平。文章针对HS城建集团的营运资金管理机制展开探究,找出其种存在的问题,发现因为该集团在营运资金管理上存在的漏洞将严重地威胁到了企业的可持续发展。在企业财务管理中,营运资金不仅是基础性资金支撑,而且其流动与周转都将直接体现着企业发展的健康程度。本文以HS城建集团为研究对象,首先,对论文的研究背景及相关文献研究现状进行概括,并对企业营运资金管理的概念及相关理论进行说明。其次,对HS城建集团的整体运营情况进行概述,提出HS城建集团营运资金管理存在的问题及成因。然后,对HS城建集团营运资金评价体系的建立进行分析,选取层次分析法对资金结构,持续发展能力,资金来源安全性及债务清偿能力四项指标进行分析,并提出评价体系在HS城建集团营运资金管理中的应用进行说明,发现HS城建集团存在严重的债务风险,资金来源安全性比较差。最后,针对HS城建集团营运资金管理问题上给出对策,促使其运营资金管理政策更加完善,制度更加系统,优化资本结构控制资产流失,不断完善营运资金管理渠道,建设营运资金管理信息系统四个方面。本研究基于大量营运资金数据,以加快HS集团公司营运资金周转为主要研究目的,希望能通过此研究帮助HS城建集团稳固控制营运资金管理,提升现金流量及资金周转率、周转速度,防止潜在的财务管理风险,增强其行业竞争力。同时,也希望本研究对于不同行业的企业营运资金管理,均有一定的论证参考价值。
[Abstract]:Urban construction projects such as urban infrastructure construction and real estate development are of great significance to the development of the national economy. With the gradual saturation of the domestic urban construction market in recent years,Enterprises engaged in infrastructure construction and real estate development are also being severely tested by the state and the market.In order to realize the long-term development in the market, it is necessary to form a more advanced method to improve the management level of capital operation management.This paper probes into the working capital management mechanism of HS City Construction Group, finds out its existing problems, and finds out that the loopholes in the working capital management of HS City Construction Group will seriously threaten the sustainable development of enterprises.In the financial management of enterprises, working capital is not only the basic capital support, but also its flow and turnover will directly reflect the healthy degree of enterprise development.In this paper, HS City Construction Group as the research object, first of all, the research background of the paper and related literature research status is summarized, and the concept and related theory of the enterprise working capital management are explained.Secondly, it summarizes the whole operation of HS City Construction Group, and puts forward the problems and causes of HS City Construction Group working capital management.Then, the establishment of the working capital evaluation system of HS City Construction Group is analyzed, and the four indexes of capital structure, sustainable development ability, fund source security and debt repayment ability are analyzed by the Analytical hierarchy process (AHP).The application of evaluation system in working capital management of HS City Construction Group is explained. It is found that HS City Construction Group has serious debt risk and poor security of capital source.Finally, the paper puts forward some countermeasures on the management of working capital of HS City Construction Group, which makes the working capital management policy more perfect, the system more systematic, the capital structure optimized to control the loss of assets, and the working capital management channels continuously improved.Construction of working capital management information system four aspects.Based on a large number of working capital data, this study aims at speeding up the working capital turnover of HS Group Company. It is hoped that this study can help HS City Construction Group to firmly control the management of working capital, improve the cash flow and capital turnover rate.Turnover speed, prevent potential financial management risks, enhance its industry competitiveness.At the same time, it is hoped that this study can be used as a reference for the management of working capital in different industries.
【学位授予单位】：河北科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7

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