火力发电企业流动资金管理研究

发布时间：2018-03-19 16:48

本文选题：火力发电企业　切入点：流动资金　出处：《华北电力大学》2013年硕士论文　论文类型：学位论文

【摘要】：流动资金是企业经营周转所使用的日常性资金,涉及范围很广,其触角可以延伸至企业生产运营的各个方面。我国很多企业一方面缺乏对流动资金的深入认识,一方面由于自身能力的不足,在流动资金管理方面存在很多问题。火力发电企业是发电企业最基本的实体之一,是发电企业中的主力军。我国正大力推广节能减排政策,作为资源依附性企业的火力发电企业面临的约束也逐渐加大。面对日益激烈的竞争形势,火力发电企业如何在未来市场环境和日益增多的国家政策下不断地获取和加强竞争优势,持续地培育和提升综合竞争力,已成为政府和火力发电企业共同关心的焦点问题之一。本文以火力发电企业作为研究对象,在界定流动资金基本概念、核定方法、影响因素、管理政策及其对企业生存发展重要意义的基础上,从结构特征、变动趋势以及管理情况三个方面对影响流动资金的三个关键性因素即流动资产、长期资产、长期资本进行分析,进而挖掘出导致火力发电企业流动资金不足的原因。在定性研究流动资金需求的基础上提出相应的改进建议,以期为改变该行业流动资金管理现状提供方向和借鉴。
[Abstract]:Liquidity is the daily use of funds by business turnover, involving a wide range of all aspects of its tentacles can be extended to the enterprise production and operation. The lack of understanding of the liquidity of China's many enterprises on the one hand, on the one hand, because of their lack of ability, there are many problems in the flow of funds management.
Thermal power generation enterprise enterprise is one of the most fundamental entities, is the main force of power generation enterprise. Our country is vigorously promoting energy-saving emission reduction policies, as the resource dependence of thermal power enterprises facing enterprise constraints is also gradually increasing. Faced with increasingly fierce competition, the thermal power enterprises how to obtain continuously in the future market environment and the national policy of increasing and strengthening competitive advantage, continue to cultivate and enhance the comprehensive competitiveness, has become one of the focus issues of common concern of government and the thermal power enterprises. In this paper, the thermal power enterprises as the research object, the definition of basic concepts of liquidity, approved method, influence factors, basic management and policy on the survival and development of enterprises on the significance, from the structural feature, the three key factors influencing the three aspects of the change tendency as well as the management of the flow of capital flow Analysis of long-term assets, long-term assets, capital, and then dig out the causes of insufficient liquidity of thermal power enterprises. It puts forward the corresponding suggestions on the basis of qualitative research on liquidity requirements, in order to change the status quo of liquidity management in the industry to provide direction and reference.

【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.1;F426.61

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