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论文编号：	12317
作者编号：	2320180811
上传时间：	2021/3/5 12:42:29
中文题目：	XB电缆公司营运资金管理研究
英文题目：	Research on Working Capital Management of XB Cable Company
指导老师：	黄福广
中文关键字：	营运资金;风险管理;融资策略;优化对策
英文关键字：	working capital;risk management;Financing strategy;optimization countermeasures
中文摘要：	随着我国经济的快速发展以及经济结构的不断优化，在现代企业发展中，营运资金作为维持企业生产经营活动所需要的资金，贯穿于企业日常生产经营活动的全过程，维系着企业的生存与发展。然而，在我国目前实际的营运资金管理工作中，大部分企业没有正式的营运资金管理制度与策略，主要是依赖于管理层原始的经验和方法，主观随意性较大，企业营运资金管理问题也应运而生。有效的营运资金管理可以使企业将日常运营活动中可能产生的不良影响降至最低，从而以最小的成本收获最大的安全保障，进而提高企业盈利能力。 本文选取中小企业XB电缆公司作为案例研究对象，基于营运资金管理的相关理论观点，对XB电缆公司目前的营运资金管理问题展开研究分析。XB电缆公司是一家以电线电缆为主要经营业务的公司，目前正处于快速发展时期，在此期间需要大量的营运资金维持企业日常生产经营活动，但很多时候管理层往往过于看重业绩增长而忽略了企业营运资金管理，长此以往这将有碍企业持续健康的发展。本文首先介绍了研究背景，对国内外有关研究成果进行回顾。其次，介绍营运资金管理的相关概念与理论。然后，介绍了XB电缆公司的概况及营运资金管理概述，再次，根据公司目前营运资金管理现状分析出存在的问题，主要表现为公司成长与公司营运资金持有量策略相悖，营运资金需求与融资策略不匹配，长短期债务期限结构问题等几个方面，并进行管理问题成因分析。最后，根据分析出的管理问题提出针对性的建议对策，做好公司营运资金需求的战略性规划，合理安排公司的营运资金融资策略，降低不合理的营运资金占用情况，改善公司的债务期限结构，适当拓宽融资渠道，利用长期债务优化短期债务结构，从而提高公司实际的营运资金管理水平与能力。 本文旨在为XB电缆公司提出切实有效的营运资金管理对策及建议，改善公司目前存在的营运资金管理策略、负债期限结构失衡等管理问题，也希望给所有处于相同阶段的中小企业一些启示和借鉴。 关键词：营运资金；风险管理；融资策略；优化对策
英文摘要：	With the rapid development of China's economy and the continuous optimization of economic structure, in the development of modern enterprises, working capital, as the capital needed to maintain the production and operation activities of enterprises, runs through the whole process of daily production and operation activities of enterprises, maintaining the survival and development of enterprises. However, in the actual working capital management of our country, most enterprises do not have a formal working capital management system and strategy, which mainly depends on the original experience and methods of the management, so the problem of enterprise working capital management arises at the historic moment. Effective working capital management can reduce the adverse effects that may occur in daily operation activities to the minimum, so as to obtain the maximum security guarantee with the minimum cost, and then improve the profitability of enterprises. In this paper, XB cable company, a small and medium-sized enterprise, is selected as the case study object. Based on the relevant theoretical viewpoints of working capital management, the current working capital management problems of XB cable company are studied and analyzed. XB cable company is a company with wire and cable as its main business. It is in a period of rapid development. During this period, a large amount of working capital is needed to maintain the daily production and operation activities of the enterprise. However, the management often overemphasizes the performance growth and ignores the enterprise working capital management. In the long run, this will hinder the sustainable and healthy development of the enterprise. This paper first introduces the research background and reviews the relevant research results at home and abroad. Secondly, it introduces the related concepts and theories of working capital management. Then, it introduces the general situation and working capital management of XB cable company. Thirdly, according to the current situation of working capital management of the company, the existing problems are analyzed, which are mainly manifested in the contradiction between the company's growth and the company's working capital holdings strategy, the mismatch between the working capital demand and the financing strategy, and the long-term and short-term debt maturity structure 。 Finally, according to the analysis of the management problems, put forward targeted suggestions and countermeasures, do a good job in the company's working capital demand strategic planning, reasonable arrangement of the company's working capital financing strategy, reduce the unreasonable occupation of working capital, improve the company's debt maturity structure, appropriately broaden financing channels, optimize the short-term debt structure by using long-term debt, so as to improve the actual situation of the company Working capital management level and ability. This paper aims to put forward practical and effective working capital management countermeasures and suggestions for XB cable company, improve the existing investment and financing management strategy, debt maturity structure imbalance and other management problems, and also hope to give some enlightenment and reference to all small and medium-sized enterprises in the same stage. Key words: working capital; risk management; Financing strategy; optimization countermeasures
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