A公司财务管理制度问题研究
发布时间：2018-08-15 12:15
【摘要】：民营纺织服装业已经占据了纺织出口的半壁江山，但民纺企业在发展过程中普遍寿命偏短。本文以河北省一家中型的民营服装加工企业为例，进行典型案例研究，以专业的财务管理理论为基础，运用SWOT分析法对A公司所面临的内外部财务管理环境进行深入剖析、通过公司财务报告，发现企业财务管理露洞，隐藏的财务风险，企业资产运营效率低下等问题，并进一步讨论产生这些问题的根源。 研究发现：A公司财务管理制度混乱，岗位设置不当，缺乏审计与监督，公司领导层财务理念淡薄，存在账外设账的严重违法行为，引发企业经营问题，企业资产运营效率低下，产品严重积压、货款回收能力不足，致使企业利润降低。此外企业领导层的管理思维与方法也急需改变，家族式管理思想严重束缚了企业的发展，任人唯亲的用人方式，忽视知识与信息在企业管理中的运用。对于上述这些问题，，我们提出7条整改措施，从根本上重构A公司财务管理制度。通过对A公司财务管理问题分析，可以为A公司以及同类型的中小型民营企业建立现代财务管理制度提供帮助。
[Abstract]:The private textile and clothing industry has occupied half of the textile export, but the life span of the civilian textile enterprises is short in the process of development. This paper takes a medium-sized private garment processing enterprise in Hebei Province as an example, carries on the typical case study, takes the specialized financial management theory as the foundation, uses the SWOT analytic method to carry on the thorough analysis to the internal and external financial management environment which the A company faces. Through the financial report of the company, we find out that the financial management of the enterprise is exposed, the hidden financial risk, the low efficiency of the enterprise's assets operation and so on, and further discuss the root cause of these problems. The study found that the financial management system of the company was chaotic, the position was not properly set up, the company lacked audit and supervision, the financial concept of the company's leadership was weak, and the serious illegal behavior of the external accounting system existed, which caused the enterprise management problems. The low efficiency of assets operation, the serious backlog of products, and the insufficiency of loan recovery ability lead to the reduction of profits. In addition, the management thinking and method of enterprise leadership also need to be changed urgently. The family management thought seriously restrains the development of the enterprise, the employment mode of cronyism, neglects the application of knowledge and information in the enterprise management. For these problems, we propose seven measures to fundamentally restructure the financial management system of Company A. By analyzing the financial management problems of company A, we can help company A and small and medium-sized private enterprises to set up modern financial management system.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.86
本文编号：2184171
[Abstract]:The private textile and clothing industry has occupied half of the textile export, but the life span of the civilian textile enterprises is short in the process of development. This paper takes a medium-sized private garment processing enterprise in Hebei Province as an example, carries on the typical case study, takes the specialized financial management theory as the foundation, uses the SWOT analytic method to carry on the thorough analysis to the internal and external financial management environment which the A company faces. Through the financial report of the company, we find out that the financial management of the enterprise is exposed, the hidden financial risk, the low efficiency of the enterprise's assets operation and so on, and further discuss the root cause of these problems. The study found that the financial management system of the company was chaotic, the position was not properly set up, the company lacked audit and supervision, the financial concept of the company's leadership was weak, and the serious illegal behavior of the external accounting system existed, which caused the enterprise management problems. The low efficiency of assets operation, the serious backlog of products, and the insufficiency of loan recovery ability lead to the reduction of profits. In addition, the management thinking and method of enterprise leadership also need to be changed urgently. The family management thought seriously restrains the development of the enterprise, the employment mode of cronyism, neglects the application of knowledge and information in the enterprise management. For these problems, we propose seven measures to fundamentally restructure the financial management system of Company A. By analyzing the financial management problems of company A, we can help company A and small and medium-sized private enterprises to set up modern financial management system.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.86
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