EM集团财务管理问题研究

发布时间：2018-01-26 16:44

本文关键词： EM企业集团财务管理资金管理风险控制　出处：《云南大学》2014年硕士论文　论文类型：学位论文

【摘要】：财务管理,本质上就是一项综合管理工作,它的产生基于企业在生产经营过程当中客观存在的各项财务活动和财务关系,是利用价值形式对企业生产过程进行管理,组织财务活动和处理财务关系的管理行为。当前我国中小企业面临的首要任务,就是如何切实有效地解决自身存在的财务管理问题,以增强企业的核心竞争力。本文以EM集团为研究对象,首先介绍了集团所处的工程机械行业的现状,随后从EM集团近4年财务报表的数据入手,通过对反映企业盈利水品,负债水平、资本结构水平等几个关键财务指标的分析,总结出集团当前面临的利润率低、负债率高、财务成本居高不下、融资渠道单一等不良现象。从而进一步挖掘出这些现象背后存在的财务管理制度不健全、专业人员匮乏、资本结构不合理、日常资金管理不善和资金使用效率低下等财务管理问题。然后结合当前的金融状况和融资环境,提出了EM集团财务管理中应该加以改进的各个方面和操作模式以及与之相应的风险保障措施,力图为企业寻求更为科学合理的财务管理方法,从而提升集团的财务管理水平。
[Abstract]:Financial management is essentially a comprehensive management, the enterprise exists in the process of production and operation of various financial activities and financial relations is based on the use value form to manage the production process, the management behavior of financial activities and financial relations organization. The primary task of China's small and medium sized enterprises. Is how to effectively solve the financial management problems, to enhance the core competitiveness of enterprises.
This paper takes EM group as the research object, first introduced the current situation of construction machinery industry of the group, then EM group from nearly 4 years of financial statements with data, to reflect the corporate profits of water products, the level of debt, the level of capital structure analysis of several key financial indicators, summed up the group facing profit rate low, high debt ratio, financing cost is high, single financing channel and other undesirable phenomena. So as to further exploit the existence of these phenomena behind the financial management system is not perfect, the lack of professionals, unreasonable capital structure, the daily funds mismanagement and inefficient use of funds and other financial management problems. Then combined with the current financial situation and financing the environment, improved aspects and mode of operation and the corresponding risk protection measures should be financial management in EM group, trying to seek more business Scientific and reasonable financial management methods, thus improving the level of the financial management of the group.

【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F416.4;F406.7

【参考文献】