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论文编号：	11058
作者编号：	2120163193
上传时间：	2019/12/5 8:31:18
中文题目：	洪都航空公司现金流管理问题研究
英文题目：	Research on the Cash Flow Management of Hongdu Aviation Industry Group
指导老师：	黄福广
中文关键字：	洪都航空；现金流管理；流动资产管理
英文关键字：	Hongdu Aviation; Cashflow management; Current assets management
中文摘要：	随着当代市场经济的快速发展、经济全球化浪潮的持续推进，企业迫切需要紧跟时代的潮流，完善自身的财务管理体系。而在当代企业财务管理中，“现金流”成为了极为重要的概念。现金流是维系企业生产经营的纽带，是企业保持活力的关键所在。在这个“现金为王”的时代，寻找企业在现金流管理上的问题并做出改进的重要性不言而喻，而这也是本文研究的初衷与意义所在。本文选取航空制造行业中的洪都航空公司为研究对象，以现金流管理相关理论为基础，结合洪都航空公司所处的行业特点、近年来的发展战略，对洪都航空公司的现金持有量、现金流预算以及应收账款、存货等流动资产的管理现状进行了研究。之后以洪都航空公司近五年的财务数据为基础，利用财务分析的方法选取相关的财务指标，通过2013年-2017年间的纵向对比以及和同行业公司的横向对比，对洪都航空公司的现金流管理情况做出了评价。随后根据评价结果，结合公司实际的生产经营情况，对洪都航空公司在现金流管理上存在的问题以及原因进行了深入的分析。最后，针对洪都航空公司近年来在现金流管理上存在的问题，本文以现金流管理相关理论为基础，结合公司所处的行业特点和发展战略，从现金流流量、流速，现金流预算、现金流分析预警以及现金流绩效考核等方面为洪都航空公司提出了现金流管理上的优化措施，以求对洪都航空以及类似公司提供帮助，从而提高现金流管理水平，最终使企业创造出更大的价值。
英文摘要：	With the rapid development of contemporary market economy and the continuous advance of economic globalization, enterprises urgently need to follow the trend of the times and improve their own financial management system. In contemporary enterprise financial management, "cash flow" has become a very important concept. Cash flow is the link to maintain the production and operation of the enterprises, and is the key to maintain the vitality of enterprises. In this era of "cash is king", it is self-evident to find out the problems and make improvements in the management of cash flow of the enterprises, and this is the original intention of this study. This paper chooses Hongdu Aviation in the aviation manufacturing industry as the research object, based on the theory of cash flow management, combines the industry characteristics of Hongdu Aviation and the development strategy in recent years, and studies the management status of cash holdings, cash flow budget, receivables, inventory and other current assets of Hongdu Aviation. Then, based on the financial data of Hongdu Aviation in the past five years, using the method of financial analysis to select the relevant financial indicators, through the longitudinal comparison between 2013 and 2017 and the horizontal comparison with the same industry companies, the cash flow management of Hongdu Aviation was evaluated. Then, according to the evaluation results, combined with the actual production and operation of the company, the problems and reasons of cash flow management of Hongdu Aviation are analyzed in depth. Finally, aiming at the problems existing in cash flow management of Hongdu Aviation in recent years, this paper, based on the theory of cash flow management, combines the industry characteristics and development strategy of Hongdu Aviation, puts forward optimization measures for cash flow management for Hongdu Aviation from the aspects of cash flow, flow rate, cash flow budget, cash flow analysis and the cash flow early warning, and cash flow performance evaluation, etc. In order to provide help to Hongdu Aviation and similar companies, so as to improve the level of cash flow management, and ultimately create greater value for enterprises.
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