摘 要
随着我国市场经济进程的加快,在我国的整体经济中,建龙公司这类中小企业的健康良好发展起到了重要的作用，它们的生产经营情况的好与坏，与整个国民经济的运行有直接的关系。但是建龙公司在企业的运行管理过程中存在很多问题,这当中有不少因素,有自身的限制,有企业管理知识的匮乏,特别是对企业资金的现代化有效管理进程落后，这方方面面的多种因素都制约了企业的良性发展。因此我们要对建龙公司的管理现状进行分析研究，从而发现企业管理问题并且提出解决的方案,避免甚至消除企业管理和发展的风险因素。
我们把建龙公司作为研究对象，重点分析该企业资金管理的各方面，梳理了企业的经营现状,发现公司管理在三个方面存在问题,即:可用于交易的公司资产、企业的负债、现金持有量，通过对问题的归纳,找到了问题所存在的风险。从对优化对策的分析,我们发现采用合适的营运资金管理措施会对企业的营运资金管理起到重要作用,这也表明了相关理论具有有效的实践指导作用。在最后,我们通过阐述政府、银行和中小企业的保障措施,并结合内外因素,得出了一套关于建龙公司营运资金的较成熟完整的管理体系。
文章的新论点有:(1)着重实际与理论的结合,以实际的数据着手,将研究对象的特点与管理理论联系起来,使研究结论有一定的实践性。(2)研究案例企业的优化措施和效果,并以此为点,总结了建龙公司在营运资金方面存在的主要问题,为解决问题提供了有效思路。(3)建龙公司这类中小企业的资金管理体系纳入了政府、银行和企业三者应做的保障措施,有利于优化措施的实施。
关键词：营运资金管理；营运资金；资金管理
Abstract
With the market economy of our country to speed up the process, in the overall economy of our country, small and medium-sized enterprises in good health play an important role in the development, production and operation of their good and bad, is directly related to the operation of the entire national economy. But there are many problems in the operation process of enterprise management in China’s small and medium-sized enterprises, which has many factors, has its own limitations, there is lack of knowledge of enterprise management, especially to the enterprise fund effective management modernization process backward, this aspects of the various factors restricting the healthy development of enterprises. Therefore, we should analyze the current situation of the enterprise management, so as to find out the enterprise management problems and propose solutions to avoid or even eliminate the risk factors of enterprise management and development.
We have built the dragon company as the research object, focuses on the analysis of all aspects of the capital management of the enterprise, combing the status quo of the enterprise management, find out the existing problems in three aspects, namely the company management: can be used for assets, business transactions of the company’s liabilities, cash holdings, based on the summarization of the problems, to find the existence of risk the problem. From the analysis of the optimization strategy, we found that the adoption of appropriate working capital management measures will play an important role in the management of working capital. In the end, through the elaboration of the government, banks and small and medium-sized enterprise security measures, combined with internal and external factors, a set of small and medium-sized enterprises working capital of a more mature and complete management system.
The new points of this paper are as follows: (1) focus on the combination of theory and practice, with the actual data, the characteristics of the research object and management theory, so that the conclusions of the study have a certain degree of practicality. (2) this paper studies the optimization measures and effects of case enterprises, and points out the common problems existing in the working capital of small and medium-sized enterprises, which provides an effective way to solve the problems. (3) the capital management system of small and medium sized enterprises (SMEs) is included in the government, banks and enterprises to do the protection measures of the three should be conducive to the implementation of optimization measures.
Key Words: working capital management; working capital
摘要…………………………………………………………………………………………………………………………….. Ⅰ
Abstract………………………………………………………………………………………………………………………….. II
一、绪论……………………………………………………………………………………………………………………….. 1
(一)研究背景…………………………………………………………………………………………………………… 1
(二)研究目的及意义………………………………………………………………………………………………… 1
1.研究目的………………………………………………………………………………………………………. 1
2.研究意义………………………………………………………………………………………………………. 1
(三)国内外研究现状综述…………………………………………………………………………………………. 2
1.国外研究综述……………………………………………………………………………………………….. 2
2.国内研究综述……………………………………………………………………………………………….. 3
(四)研究的主要内容………………………………………………………………………………………………… 3
二、相关理论基础及公司介绍……………………………………………………………………………………….. 4
(一)营运资金的概念………………………………………………………………………………………………… 4
(二)管理营运资金的措施…………………………………………………………………………………………. 4
1.如何筹措资金的策略…………………………………………………………………………………….. 5
2.持有多少数额营运资金的策略………………………………………………………………………. 5
(三)建龙机械制造有限公司的基本情况概述…………………………………………………………….. 6
三、建龙机械制造有限公司营运资金管理现状分析……………………………………………………….. 6
(一)建龙机械制造有限公司营运资金管理现状…………………………………………………………. 6
1.营运资金流动不畅………………………………………………………………………………………… 6
2.营运资金低效运营………………………………………………………………………………………… 7
3.营运资金管理不完善…………………………………………………………………………………….. 7
4.资金结构不合理……………………………………………………………………………………………. 8
(二)建龙机械制造有限公司营运资金管理现状的原因分析……………………………………….. 8
1.外部客观环境因素………………………………………………………………………………………… 9
2.企业内部管理的因素…………………………………………………………………………………… 10
四、建龙机械制造有限公司营运资金管理遵循的原则………………………………………………….. 11
(一)安全性原则……………………………………………………………………………………………………… 11
(二)流动性原则……………………………………………………………………………………………………… 12
(三)效益性原则……………………………………………………………………………………………………… 12
五、建龙机械制造有限公司营运资金管理的具体措施………………………………………………….. 12
(一)改善企业外部环境…………………………………………………………………………………………… 12
1.完善金融市场……………………………………………………………………………………………… 13
2.加强法制建设……………………………………………………………………………………………… 13
(二)合理选择融资方式…………………………………………………………………………………………… 13
(三)合理确定资本结构…………………………………………………………………………………………… 13
(四)加强货币资金管理…………………………………………………………………………………………… 14
(五)加强应收账款管理…………………………………………………………………………………………… 14
1.做好资信调查和信用评估……………………………………………………………………………. 14
2.完善应收账款的管理制度……………………………………………………………………………. 14
3.提高法律意识……………………………………………………………………………………………… 15
结论…………………………………………………………………………………………………………………………….. 16
致谢…………………………………………………………………………………………………………………………….. 17
参考文献…………………………………………………………………………………………………………………….. 18
