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论文编号：	12861
作者编号：	2320190349
上传时间：	2021/12/11 23:05:55
中文题目：	DY集团的营运资金风险管理研究
英文题目：	Research on the Working Capital Risk Management of DY Group
指导老师：	李莉教授
中文关键字：	营运资金风险管理；应收账款；存货；流动负债
英文关键字：	working capital risk management; accounts receivable; inventory; current liabilities
中文摘要：	营运资金的高效运转和规范管理对企业的发展有着非常关键的作用和意义，但我国对于营运资金风险的管理研究发展起步较晚，在企业的实践更是不够充分。很多企业风险管理意识薄弱，缺乏相应的风险管理能力，在各类风险的冲击下承受能力较差。当前我国经济环境的不稳定性加剧，各行各业面临的竞争压力、财务压力均在不断增加，企业如果不能对关键的营运资金风险进行有效的管理，将难以维持稳定的经营和发展。 近些年我国的葡萄酒行业进入了调整期，国内的葡萄酒企业受到行业政策和经济环境的双重影响，都面临着不同程度的经营压力。国内众多葡萄酒企业为了能够更好的生存和拥有更长远的发展，必须加强对企业营运资金风险的管理。目前国内葡萄酒制造企业普遍存在着一些营运资金风险，比如应收账款回款困难，存货管理不善，企业偿债能力较差等。DY 集团作为一家国有控股的上市公司，上述营运资金风险尤其突出。因此本文选取 DY 集团作为研究对象，结合企业的经营管理实践，对 DY 集团在营运资金风险的管理过程中存在的问题进行深入分析，提出有效的改进建议和保障措施，期望改善 DY 集团营运资金风险的管理现状，并对其他同类型的企业有所经验启发。 本文主要分为六章对 DY 集团的营运资金风险管理展开研究，首先对本文的选题背景和意义进行说明，对营运资金风险管理相关概念做了界定，并对本文的研究内容和创新点进行了简单总结。其次对营运资金风险管理相关理论进行阐述。然后基于上述理论，对 DY 集团目前营运资金风险的管理现状进行分析，总结出 DY 集团存在的关键营运资金风险包括应收账款回收风险、存货管理风险、流动负债管理风险，并针对上述风险管理中存在的问题进行原因分析，提出相应的优化方案和保障措施。最后对全文进行总结，并对后续的营运资金风险管理研究提出新的展望。
英文摘要：	The effective operation of working capital is of great significance to the development of an enterprise. Domestic companies' practice of working capital risk management is insufficient. Many companies not only have weak risk management awareness, but also lack the corresponding risk management capabilities. They have a poor ability to withstand the impact of various risks. The instability of China’s economic environment is intensifying, and the competitive pressures and financial pressures faced by different industries are increasing. If an enterprise cannot effectively manage the risk of working capital, it will be difficult to maintain stable operation and development. In recent years, China's wine industry has entered a period of adjustment.Domestic wine companies are under the dual influence of industry policies and economic environment, and they are all facing varying degrees of operating pressure.In order for many domestic wine companies to survive better and have longer-term development, they must strengthen their risk management about working capital. At present, domestic wine manufacturing enterprises generally have some working capital risks, which have seriously affected the survival and development of the enterprises, such as difficulties in the collection of accounts receivable, poor inventory management, and poor solvency of enterprises. The above-mentioned working capital risks are particularly prominent in DY Group. Therefore, this article selects DY Group as the research object and combines the business management practices of the company, in-depth analysis of the problems existing in the DY Group's working capital risk management process, and put forward effective improvement suggestions and safeguard measures. It is hoped to improve the status quo of DY Group's working capital risk management and to inspire other companies in the same situation. This article is mainly divided into six chapters to study the working capital risk management of DY Group. Firstly, it explains the research background and content.Secondly, it explains the related theories of working capital risk management. Then based on the above theory, analyze the current working capital risk management status of DY Group, and conclude that the key working capital risks of DY Group include accounts receivable recovery risk, inventory management risk, and current liability management risk. It also analyzes the causes of the problems in the above-mentioned risk management, and proposes corresponding improvement plans and safeguard measures. Finally, the full text is summarized, and new prospects are put forward for the follow-up working capital risk management research.
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