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论文编号：	13887
作者编号：	2320190725
上传时间：	2023/6/5 14:37:39
中文题目：	X公司营运资金管理研究
英文题目：	Research on Working Funds Management of X Company
指导老师：	郝臣
中文关键字：	建筑业;信用评价;营运资金管理
英文关键字：	Construction; Credit Evaluation; Working Capital Management
中文摘要：	摘要 营运资金通常是指企业经营过程中可使用或可周转的资金。通过分析企业营运资金状况，发现其中存在的问题，可以缓解企业资金压力，推动企业高质量发展。所以，落实营运资金的管理工作，不仅有助于企业提高资金的利用率，还有助于提高企业的生产经营效率。本文研究的案例公司隶属于建筑业，建筑业通常具有需要资金量大、施工周期长、资金管理难度大的特点。随着近年来，国家对房地产业宏观政策放缓，导致建筑业的发展也受到限制。因此，在当前市场环境和宏观政策收紧的情况下，建筑公司如何提高企业自身营运资金管理水平是当下亟须解决的问题。 本文结合营运资金管理相关的学者观点与理论知识，运用实地调研、案例分析、文献参考、综合对比等研究方法，从不同角度调研、剖析X公司的营运资金管理现状，并且总结其背后的问题及成因，得出结论，目前X公司营运资金管理尚不完善，具体表现为：第一，应收款项管理体系不完善；第二，货币资金预算和使用制度不健全；第三，存货流程设置不合理；第四，流动负债管理方法不科学；第五，营运资金管理保障性措施控制力较弱。针对上述营运资金管理问题，本文提出了以下优化与解决方案：第一，建立应收款项信用评价体系、建立应收款项催收责任制、规范坏账管理方法；第二，完善资金预算管理制度、改善企业付款流程审批；第三，加强供应商比选流程合理性、强化物资的进出库管理；第四，拓展解决短期债务的手段、改善银行账户管理制度；第五，强化保障性措施的控制力水平，如使企业提升信息化水平、培养内部人员树立营运资金管理意识并学习相关知识、企业形成良好的交流反馈途径、提升审计的监督作用。 由于本人知识掌握和工作经验有限，无法对案例公司进行更深层次的研究，但仍希望对上述问题提出的优化解决方案能对案例企业X公司及遇到同类问题的建筑行业其他公司提供借鉴和指导作用。 关键词：建筑业；信用评价；营运资金管理
英文摘要：	Abstract Working capital usually refers to the funds that can be used or turned over in the business process of an enterprise. By analyzing the situation of enterprise working capital, we can find the problems that exist in it, which can ease the pressure on enterprise capital and promote the high-quality development of enterprises. Therefore, implementing the management of working capital will not only help enterprises to improve the utilization rate of capital, but also help enterprises to improve their production and operation efficiency. The case company studied in this article belongs to the construction industry, which usually has the characteristics of requiring large amounts of funds, long construction cycles, and difficult fund management. In recent years, the country's macroeconomic policies on the real estate industry have slowed down, leading to restrictions on the development of the construction industry. Therefore, under the current market environment and the tightening of macro policies, how to improve the management level of working capital of construction companies is an urgent problem to be solved. This paper combines the scholars' views and theoretical knowledge related to working capital management, and uses research methods such as field research, case analysis, literature reference, and comprehensive comparison to investigate and analyze the current situation of working capital management of X Company from different angles, and summarizes the problems and causes behind it. It concludes that the current working capital management of X Company is not perfect, which is shown as follows: first, the accounts receivable management system is not perfect; Secondly, the budget and usage system of monetary funds is not sound; Thirdly, the inventory process setting is unreasonable; Fourthly, the management methods for current liabilities are not scientific; Fifth, the control of working capital management safeguard measures is weak. In view of the above working capital management problems, this paper proposes the following optimization and solutions: first, establish a credit evaluation system for accounts receivable, establish a responsibility system for accounts receivable collection, and standardize bad debt management methods; Secondly, improve the fund budget management system and improve the approval process of enterprise payments; Thirdly, strengthen the rationality of the supplier selection process and strengthen the management of material entry and exit; Fourthly, expand the means to solve short-term debts and improve the bank account management system; Fifth, strengthen the control level of safeguard measures, such as improving the informatization level of enterprises, cultivating internal personnel to establish working capital management awareness and learn relevant knowledge, forming good communication and feedback channels for enterprises, and improving the supervision role of audit. Due to my limited knowledge and work experience, I am unable to conduct in-depth research on the case company. However, I still hope that the optimization solutions proposed for the above issues can provide reference and guidance for the case company X and other companies in the construction industry that encounter similar problems. Key Words: Construction; Credit Evaluation; Working Capital Management
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