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论文编号：	10615
作者编号：	2120163061
上传时间：	2018/12/7 14:51:13
中文题目：	H公司营运资金管理优化对策研究
英文题目：	Research on the Optimization Countermeasures of H Company''''s Working Capital Management
指导老师：	边泓
中文关键字：	营运资金； 存货管理；应收账款管理；资金周转
英文关键字：	working capital; inventory management; accounts receivable management; capital turnover
中文摘要：	营运资金是企业赖以生存的关键所在，营运资金管理的水平直接决定了企业是否能够长期稳定的经营下去。国外在20世纪30年代就已经开始了对营运资金管理的研究，虽然当时的研究方向只是针对营运资金的单一要素，但是营运资金的认识从这个时期就已经开始形成，随着社会和经济的发展，针对营运资金管理的研究越来越多，范围越来越广，对营运资金的研究方向也从单一逐渐转向整体，从单纯的数学计算转向了基于价值链的营运资金管理。国内的营运资金研究相对晚很多，因此对营运资金认识的相对较晚，相较于国际知名的企业来说，国内关于营运资金的管理相对落后。近年来，通过王竹泉团队的潜心研究，国内营运资金管理的发展有了很大的进展，上市公司的营运资金管理趋势一片大好，但对于中小微企业，尤其是非上市公司、科技含量低的中小微企业来讲，营运资金管理还处于初级阶段，甚至没有形成初步的认识，这对作为社会带动就业的生力军的中小微企业来说，生存和发展没有有力的保障，特别是在经济危机以来，随时面临着资金周转陷入困境的问题。 本文以H公司为研究对象，分别采取文献研究法、调查研究法和案例研究法，自理论基础开始研究，参考大量文献资料及研究成果，结合行业特点及企业经营状况，找出企业营运资金管理方面存在的问题。H公司资金管理问题主要体现在存货积压、应收账款回收困难、供应商资金占用严重几个方面，根据营运资金相关管理理论知识及企业实际情况，分析问题出现的原因，有针对性提出改进方案并建议相关保障措施，让H公司在存货管理（采购决策）、应收账款管理及与供应商的谈判能力方面有所提升，并以此形成自己特有的营运资金管理模式，为同规模、同类型企业在营运资金管理方面做出有效示范，带动特殊行业的营运资金管理水平的发展，对保障规模有限、资金有限的企业的生存及壮大奉献一份力量。
英文摘要：	Working capital is the key to the survival of an enterprise. The level of working capital management directly determines whether an enterprise can operate in a long-term and stable way. Abroad began in the 1930 s, the study of working capital management, although the research direction is only for the single elements of working capital, but the understanding of the working capital from this period began to form, with the development of society and economy, study of working capital management is becoming more and more and more and more widespread, the research direction of working capital is also gradually from a single to whole, from simple mathematical calculation to the working capital management based on value chain. The research on working capital in China is relatively late, so the understanding of working capital is relatively late. Compared with internationally well-known enterprises, the management of working capital in China is relatively backward. In recent years, through studying Wang Zhuquan team, working capital management has made great progress, the development of the management of working capital of listed companies a good trend, but for micro, small and medium enterprises, especially private companies, low content of science and technology of micro, small and medium enterprises, the management of working capital is still in its infancy, and even did not form a preliminary understanding, the as the main force of the society to create more employment opportunities for micro, small and medium enterprises, there is no strong guarantee to the survival and development, especially in the economic crisis, is facing cash flow problems in trouble at any time.This paper takes H company as the research object, adopts the literature research method, investigation research method and case study method respectively, starts the research from the theoretical basis, refers to a large number of literature materials and research results, combines the industry characteristics and enterprise operating conditions, and finds out the existing problems in enterprise working capital management. H company's funds management problems mainly reflects in the backlog of inventory, accounts receivable collection difficulties, serious suppliers capital takes up several aspects, according to the knowledge management of working capital and enterprise actual situation, analysis the cause of the problem, targeted improvements and Suggestions relevant guarantee measures are put forward, let H company in inventory management (purchasing decisions), accounts receivable management and ability in negotiations with suppliers, improve and develop their own unique working capital management mode, for the same size, same type enterprise in working capital management to make effective demonstrations, giving impetus to the development of special industries of working capital management level. Contribute to the survival and growth of enterprises with limited scale and limited funds.
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