湖南省A农业企业现金流管理研究

发布时间：2018-07-08 08:15

本文选题：A公司 + 农业企业　；参考：《湘潭大学》2014年硕士论文

【摘要】：现金是流动性最强的资产，企业的现金持有量和现金的周转速度对于企业的生存与发展至关重要。现金流管理是企业财务管理中非常重要的一个部分，现金之于企业，尤其血液之于人体。我国是一个农业大国，农业企业在我国国民经济的发展发挥着基础性、关键性的作用。中央一号文件已经连续11年关注农业企业的发展问题，我国农业企业的生产具有非常显著的地域性和季节性，产出水平受自然条件的影响很大，农业生产前期资金投入量高，，使得农业企业具有高风险性、高投入性的特性，其在现金流管理方面也异于其他行业。本文首先介绍了现金流管理的基本理论和内容，阐述了与现金流管理联系紧密的价值链理论和内部控制理论，接着分析我国农业企业的发展现状及现金流特征，然后以湖南省A农业企业为例，从水平和垂直角度分析了A农业企业的经营活动现金流、投资活动现金流和筹资活动现金流的结构特点和发展趋势，并指出A企业现金流管理中存在资金闲置、资金周转速度过慢、资金管理不当和缺乏资金动态管理和完善的预算体系等问题，针对存在的以上问题，提出了从企业整体层面完善企业现金流内部控制管理制度和从经营活动、筹资活动和投资活动三类活动层面改善现金流管理模式的建议，并构建了现金流管理评价指标体系，完善了A农业企业的现金流管理，基本上解决了A企业现金流管理中存在的问题，显著改善了A企业现金流管理的现状。本文提出的从企业整体层面完善企业现金流内部控制管理制度、从三大活动层面改善现金流管理模式以及构建的现金流管理评价指标体系能为一般的企业改善现金流管理问题提供决策参考。
[Abstract]:Cash is the most liquid asset. Cash holding and cash turnover speed are very important for the survival and development of enterprises. Cash flow management is a very important part of enterprise financial management, cash is to the enterprise, especially blood to the human body. China is a large agricultural country, agricultural enterprises play a fundamental and critical role in the development of our national economy. The No. 1 document of the Central Committee has paid close attention to the development of agricultural enterprises for 11 consecutive years. The production of agricultural enterprises in our country has a very significant regional and seasonal character, the output level is greatly affected by natural conditions, and the amount of capital input in the early stage of agricultural production is high. Agricultural enterprises have the characteristics of high risk and high investment, and they are different from other industries in cash flow management. This paper first introduces the basic theory and content of cash flow management, expounds the value chain theory and internal control theory, which is closely related to cash flow management, and then analyzes the development status and cash flow characteristics of agricultural enterprises in China. Then, taking A agricultural enterprise in Hunan province as an example, the paper analyzes the structural characteristics and development trend of A agricultural enterprise's cash flow of management activity, investment activity and financing activity from horizontal and vertical angles. It is pointed out that the cash flow management of enterprise A has some problems, such as idle funds, slow turnover of funds, improper management of funds, lack of dynamic management of funds and perfect budget system, and so on. The paper puts forward some suggestions on how to improve the cash flow management model from the whole enterprise level and from the three levels of business activities, financing activities and investment activities, and constructs an evaluation index system of cash flow management. The cash flow management of A agricultural enterprises has been improved, the existing problems in cash flow management of A enterprises have been solved, and the present situation of cash flow management in A enterprises has been improved significantly. In this paper, the enterprise cash flow internal control management system is improved from the overall level of the enterprise. Improving the cash flow management model from the three levels of activities and constructing the cash flow management evaluation index system can provide a decision reference for the general enterprises to improve the cash flow management.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F302.6;F324

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