广西YH铁路公司资金管理风险控制研究
发布时间：2018-12-07 08:33
【摘要】：任何公司的发展壮大都离不丌资金,资金作为公司最重要的资源,被比喻人体的“血液”,对于现阶段铁路公司而言,运营资金的紧缺的现象已成为客观事实。由于资金管理观念的陈旧,资金安全意思单薄,在新形势下严重制约公司的发展。随着铁路行业的政企分开,地方铁路公司即将市场化,YH公司面临着高铁建设和既有线的运营资金严重紧张的窘况,公司集团财务风险倍增。如何恰当选择适当的资金风险管理策略,提高资金的效率,建立有效的资金管理风险防控体系,有助于解决YH公司资金管理风险问题。 本文以理论与自身公司实际相结合的方式,以YH铁路的内部治理和资金安全为出发点,制定了针对性的资金管理风险控制对策。在理论研究上,首先对现有的集体资金管理模式进行了研究,然后研究了现有公司集团生产经营过程中比较主流的风险控制与防范方法。在实证分析上,分析了YH公司资金管理存在的风险,在把公司集团资金管理模式和风险控制结合起来的基础上,通过选择合适YH公司的资金管理模式,健全公司资金管理制度、强化资金计划约束、提高资金管理人员素质、加大资金管理信息化建设、构建资金管理风险控制体系,制定完整资金管理风险控制对策,以确保公司资金周转正常,以此增强YH公司抵抗资金风险的能力。
[Abstract]:The development and growth of any company can not be separated from the open capital. As the most important resource of the company, the capital is likened to the "blood" of the human body. For railway companies at present, the shortage of operating funds has become an objective fact. Because of the obsolete concept of capital management and the weak meaning of capital security, the development of the company is seriously restricted under the new situation. With the separation of government and enterprises in the railway industry and the imminent marketization of local railway companies, YH faces a serious shortage of funds for the construction of high-speed rail and the operation of existing lines, and the financial risks of the company group are multiplying. How to properly select appropriate capital risk management strategies, improve the efficiency of funds, and establish an effective fund management risk prevention and control system, which is helpful to solve the problem of fund management risk in YH company. Based on the combination of theory and company practice, and taking the internal management and fund safety of YH railway as the starting point, this paper formulates the corresponding countermeasures of risk control of fund management. In the theoretical research, the paper first studies the existing collective fund management mode, and then studies the main risk control and prevention methods in the production and operation process of the existing company group. On the basis of empirical analysis, this paper analyzes the risk of fund management in YH company, and on the basis of combining the capital management mode of company group with risk control, by choosing the appropriate capital management mode of YH company, we can perfect the capital management system of the company. Strengthen the restriction of fund plan, improve the quality of fund management personnel, increase the information construction of fund management, construct the risk control system of fund management, and draw up the whole risk control countermeasure of fund management, so as to ensure the company's capital turnover is normal. In order to enhance the ability of YH to resist the risk of capital.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F532.6;F530.68
本文编号：2366913
[Abstract]:The development and growth of any company can not be separated from the open capital. As the most important resource of the company, the capital is likened to the "blood" of the human body. For railway companies at present, the shortage of operating funds has become an objective fact. Because of the obsolete concept of capital management and the weak meaning of capital security, the development of the company is seriously restricted under the new situation. With the separation of government and enterprises in the railway industry and the imminent marketization of local railway companies, YH faces a serious shortage of funds for the construction of high-speed rail and the operation of existing lines, and the financial risks of the company group are multiplying. How to properly select appropriate capital risk management strategies, improve the efficiency of funds, and establish an effective fund management risk prevention and control system, which is helpful to solve the problem of fund management risk in YH company. Based on the combination of theory and company practice, and taking the internal management and fund safety of YH railway as the starting point, this paper formulates the corresponding countermeasures of risk control of fund management. In the theoretical research, the paper first studies the existing collective fund management mode, and then studies the main risk control and prevention methods in the production and operation process of the existing company group. On the basis of empirical analysis, this paper analyzes the risk of fund management in YH company, and on the basis of combining the capital management mode of company group with risk control, by choosing the appropriate capital management mode of YH company, we can perfect the capital management system of the company. Strengthen the restriction of fund plan, improve the quality of fund management personnel, increase the information construction of fund management, construct the risk control system of fund management, and draw up the whole risk control countermeasure of fund management, so as to ensure the company's capital turnover is normal. In order to enhance the ability of YH to resist the risk of capital.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F532.6;F530.68
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