联系我们

论文查询结果	返回搜索

论文编号：	13892
作者编号：	2320190719
上传时间：	2023/6/5 15:31:16
中文题目：	A氯碱化工公司营运资金管理问题研究
英文题目：	A Research on Optimization of Working Capital Management of A Chlor-alkali Chemical Company
指导老师：	姚颐
中文关键字：	氯碱化工公司；营运资金；营运资金管理
英文关键字：	Chlor-alkali Chemical Company；Working Capital；Working Capital Management
中文摘要：	氯碱化工行业属于化学原料和化学制品制造业，为我国实体经济中的基础性化工行业，处于国民经济的命脉，近年来实体经济发展疲软，氯碱化工行业正处于重要的工艺革新时期，基于氯碱化工产品异质性较小的特点，行业内企业的竞争逐渐转为管理水平的较量。营运资金管理是企业财务管理的重要环节，营运资金是公司机体运转的血液，直接影响公司基本的生存与发展。 现阶段国内外关于营运资金管理的研究已十分广泛，为本文的研究提供了丰富的理论基础，案例A公司是一家老牌大型国有氯碱化工企业，随着安全环保限制增加，行业面临转型升级，公司发展进入衰退阶段，公司的营运资金管理遭遇瓶颈期。本文采用文献研究法、案例研究法和比率分析法，基于氯碱化工行业营运资金管理特点，深入分析A公司现阶段在营运资金管理方面的问题。 本文通过研究分析出，案例A公司存在营运资金管理政策缺乏前瞻性、资金预测偏差过大增加筹资压力、过度依赖短期借款增加资金链断裂风险、库存管理落后难以满足危化品周转需要、收账管理不完善造成坏账损失的问题。对此，本文从调整营运资金管理政策、完善资金预测与执行、健全资金筹集管理、发展供销平衡的存货管理模式、动态更新客户信用与收账政策方面提出优化建议，将理论与实际相结合，旨在从整体上为A公司提供切实可行的营运资金管理优化方案，研究中的某些做法对有类似情况的企业也具备一定的参考价值。
英文摘要：	Chlor-alkali chemical industry belongs to the manufacturing of chemical raw materials and chemical products, which is the basic chemical industry in China's real economy and the lifeblood of the national economy. In recent years, the development of the real economy has been weak, and the chlor-alkali chemical industry is in an important period of technological innovation. Due to the small heterogeneity of chlor-alkali chemical products, the competition among enterprises in the industry has gradually turned into a competition of management level. Working capital management is an important link of enterprise financial management, working capital is the blood of the company body running, directly affects the basic survival and development of the company. At present, domestic and foreign studies on working capital management have been extensive, which provides A rich theoretical basis for the study of this paper. Case A Company is a large old state-owned chlor-alkali chemical enterprise. With the increase of safety and environmental protection restrictions, the industry is facing transformation and upgrading. Based on the characteristics of working capital management in the chlor-alkali chemical industry, this paper uses literature research method, case study method and ratio analysis method to deeply analyze the problems of A company in working capital management at the present stage. Through research and analysis, this paper finds that case A company has some problems, such as the lack of forward-looking working capital management policy, excessive deviation of capital forecast, increased financing pressure, excessive reliance on short-term loans, increased risk of capital chain break, backward inventory management, difficult to meet the turnover needs of hazardous chemicals, and imperfect account collection management, resulting in bad debt losses. In this regard, this paper puts forward optimization suggestions from the aspects of adjusting the working capital management policy, improving the capital forecast and execution, improving the fund raising management, developing the inventory management mode of supply and marketing balance, and dynamically updating the customer credit and account collection policy. By combining theory with practice, this paper aims to provide A company with a feasible working capital management optimization plan on the whole. Some practices in the study also have a certain reference value for enterprises with similar situations.
查看全文：	预览  下载(下载需要进行登录)