中电投融和租赁公司的营运资本管理对企业发展的影响及策略研究

发布时间：2018-05-19 22:32

本文选题：营运资本 + 融资租赁　；参考：《吉林大学》2017年硕士论文

【摘要】：营运资本在现代企业财务中有重要作用,是周转最灵活、流动性最大的一部分资产,营运资本管理是企业财务的重要内容。营运资本是企业流动资产和流动负债的差额。但仅从差额即规模来分析营运资本并不完整,必须结合流动资产和流动负债的内部结构来研究,做到规模与结构相统一。融资租赁行业近年来在我国取得了飞速发展,但市场空间仍然很大,对经济结构调整、大型基础设施建设有重要作用。融资租赁兼具资金融通和设备销售的双重属性,营运资本在其财务管理中具有核心作用。国内外对融资租赁行业的营运资本研究还不多,本文的研究以营运资本经典理论为出发点,分析了融和租赁营运资本、流动资产、流动负债的规模,流动资产和流动负债内部各科目的规模和结构,揭示了企业财务整体状况。结合swot分析、生命周期理论和融资租赁行业特点,研究了融和租赁营运资本的对企业的发展作用。本文以中电投融和融资租赁有限公司(以下简称融和租赁)为研究对象,研究企业营运资本能力对企业发展的影响及应对策略。具体研究内容共分为五部分:一是绪论,主要就研究的内容、研究的创新点、研究背景以及研究的意义进行阐述;二是文献综述,就资本运营的有关理论和中外的研究成果进行梳理;三是分析融和租赁及其营运资本概况;四是依据是生命周期理论和swot分析理论,对公司的阶段性运营特征进行分析;五是结论与建议,依据得到的结论和针对发现的问题,提出了改进的策略。本文的研究具有一定的创新意义:一是论文以融资租赁企业为研究对象,在国内较早研究了融资租赁企业营运资本的需求和特点,需要采取的管理政策,提出了改进建议。二是论文以企业生命周期理论为基础,分析了融和租赁在发展期营运资本管理的阶段性特征和措施。三是论文以SWOT分析为基础,研究了融和租赁面临的发展内外部环境,从战略竞争角度进一步加深了对企业营运资本管理的分析,提出了应对措施和建议。本文得出,融和租赁在营运资本存在规模偏小、流动性不足、应收账款存在隐患和周转能力偏弱的问题,通过合理匹配营运资本,紧抓流动性和应收账款管理,综合考虑企业其他因素能有效解决。
[Abstract]:Working capital plays an important role in modern enterprise finance and is the most flexible and liquid part of assets. Working capital management is an important content of enterprise finance. Working capital is the difference between current assets and current liabilities. But it is not complete to analyze the working capital only from the difference that is the scale. It is necessary to study the internal structure of current assets and current liabilities so as to unify the scale and structure. In recent years, the financial leasing industry has made rapid development in China, but the market space is still very large, which plays an important role in the adjustment of economic structure and the construction of large-scale infrastructure. Financial leasing has the dual attributes of financing and equipment sales, and working capital plays a central role in its financial management. There are few researches on working capital in finance leasing industry at home and abroad. This paper analyzes the scale of working capital, current assets and current liabilities, based on the classical theory of working capital. The scale and structure of current assets and current liabilities reveal the overall financial situation of enterprises. Combined with swot analysis, life cycle theory and the characteristics of financial leasing industry, this paper studies the role of working capital in the development of enterprises. This paper studies the influence of the working capital capacity on the development of the enterprise and the corresponding strategies with the financial leasing company of China Electric Power Co., Ltd. (hereinafter referred to as the financial leasing company for short) as the research object. The specific research content is divided into five parts: first, introduction, mainly on the research content, research innovation, research background and significance of the study; second, literature review, The related theories of capital operation and the research results at home and abroad are summarized. The third is to analyze the general situation of fusion leasing and its working capital, the fourth is to analyze the characteristics of the company's stage operation based on the life cycle theory and swot analysis theory. Fifth, the conclusion and suggestion, according to the conclusion and the discovered question, proposed the improvement strategy. The research of this paper has certain innovation significance: first, the paper takes the financial leasing enterprise as the research object, studies the demand and the characteristic of the working capital of the finance lease enterprise earlier in our country, the management policy that needs to be adopted, and puts forward the improvement suggestion. Secondly, based on the theory of enterprise life cycle, this paper analyzes the stage characteristics and measures of working capital management in the development period. Thirdly, based on the analysis of SWOT, this paper studies the internal and external environment of the development of fusion leasing, further deepens the analysis of the management of working capital from the angle of strategic competition, and puts forward some countermeasures and suggestions. This paper draws the conclusion that the working capital of melt lease is small, the liquidity is insufficient, the accounts receivable has hidden trouble and the turnover capacity is weak, through the reasonable matching of working capital, the management of liquidity and accounts receivable should be grasped. Comprehensive consideration of other factors in the enterprise can be effectively resolved.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.49

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