陕西HJ公司营运资金管理方案设计

发布时间：2018-05-11 06:18

本文选题：营运资金 + 存在问题　；参考：《西北大学》2015年硕士论文

【摘要】：在全球经济预期发展出现不理想的情况下,大量企业由于自身原因或受外部影响经营步入困境,企业的营运资金效率低下,内控监管职能弱化所带来的资金运营不能正常发挥,致使许多企业经营陷入困境、影响大的甚至资不抵债破产倒闭。如何预防营运资金风险、维护和控制资金安全、提高营运资金效率已经成为企业界的共识。本文以陕西延长化建股份有限公司(以下简称陕西HJ公司)为案例研究对象。通过应用文献研究法、案例研究法、调查研究等方法,全面、详实地分析了陕西HJ公司的营运资金管理结构和运营现状,对其在营运资金管理的控制循环过程加以分析定位,找出该公司目前在营运资金管理中存在的问题,从优化管理方案、控制资金风险的角度出发,研究设计出一种适合于该公司的营运资金管理解决方案。该公司在营运资金管理中存在的问题集中表现在资金营运效率较低、内控监管和考核监控职能弱化、账款回收机制的不够健全。在对公司目前在营运资金管理环节梳理把握的基础上,融入新的管理思想和策略,从优化内容组合降低营运资金管理风险的视觉开始,为该公司设计出营运资金管理的案例剖析解决方案。首先,确定了陕西HJ公司财务营运资金管理的目标与原则；其次,重点对陕西HJ公司营运资金管理体系进行了完善和设计；实施该方案可以加强公司营运资金管理的管理创新,适应企业未来生存和发展的要求。在营运资金管理的改进和创新方面本文对陕西HJ公司提供了积极的引导,同时借此可以为建筑施工类企业高管启发思路、提供正确的管理思路和可以借鉴的管理方法。
[Abstract]:Under the situation that the expected development of the global economy is not ideal, a large number of enterprises have stepped into difficulties because of their own reasons or being affected by external factors, the working capital efficiency of the enterprises is low, and the capital operation caused by the weakening of the internal control and supervision function cannot be brought into play normally. As a result, many enterprises fall into difficulties, and even insolvent bankruptcy. How to prevent the risk of working capital, maintain and control the safety of working capital and improve the efficiency of working capital has become the consensus of the business community. This paper takes Shaanxi Yanchang Chemical Construction Co., Ltd (hereinafter referred to as Shaanxi HJ Company) as the case study object. By using the methods of literature research, case study, investigation and research, this paper analyzes the working capital management structure and operation status of Shaanxi HJ Company in a comprehensive and detailed manner, and analyzes its position in the control cycle process of working capital management. To find out the problems existing in the working capital management of the company at present, from the point of view of optimizing the management scheme and controlling the capital risk, a working capital management solution suitable for the company is designed. The problems in the working capital management of the company are that the efficiency of fund operation is low, the functions of internal control, supervision and examination are weakened, and the recovery mechanism of accounts is not perfect enough. On the basis of combing and grasping the company's current working capital management links, and incorporating new management ideas and strategies, it begins with the vision of optimizing the content mix to reduce the risk of working capital management. Design a case analysis solution for the company's working capital management. Firstly, it determines the objectives and principles of the financial working capital management of Shaanxi HJ Company. Secondly, it focuses on the improvement and design of the working capital management system of Shaanxi HJ Company. The implementation of this scheme can strengthen the management innovation of the working capital management of the company. To meet the needs of future survival and development of enterprises. In the aspect of improvement and innovation of working capital management, this paper provides positive guidance to Shaanxi HJ Company, which can enlighten executives of construction enterprises and provide correct management ideas and management methods that can be used for reference.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.22

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