北方联合出版传媒股份有限公司营运资金管理问题研究

发布时间：2018-05-20 22:30

  本文选题：营运资金 + 营运资金结构　； 参考：《中国集体经济》2016年21期

【摘要】：利用2009~2013年上市公司年报数据,从营运资金规模、营运资金结构两个方面对北方联合出版传媒股份有限公司营运资金管理问题进行研究,发现该公司在营运资金结构方面存在流动比率过高、流动资产内部结构和流动负债不合理等问题,在营运资金内控制度方面存在货币资金管理和应收账款不合理等问题,从营运资金结构管理和营运资金内部控制两个方面给出对策。
[Abstract]:Based on the annual report data of listed companies from 2009 to 2013, this paper studies the working capital management of Northern Joint Publishing Media Co., Ltd from two aspects: the scale of working capital and the structure of working capital. It is found that the company has some problems in the structure of working capital, such as high current ratio, unreasonable internal structure of current assets and current liabilities, and unreasonable management of currency funds and accounts receivable in the internal control system of working capital. The countermeasures are given from two aspects: the structure management of working capital and the internal control of working capital.
【作者单位】： 东北财经大学会计学院;辽宁师范大学管理学院;
【基金】：教育部社会科学规划基金项目(14YJA860019) 辽宁省社会科学规划基金(L12BXW005)
【分类号】：G231
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本文编号：1916531