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论文编号：	14511
作者编号：	2320213931
上传时间：	2024/5/31 11:03:30
中文题目：	J公司票据融资管理问题研究
英文题目：	Research on Bill Financing Management of Company J
指导老师：	陆宇建 杨秋岭
中文关键字：	票据融资；短贷长投；融资管理；财务风险
英文关键字：	Bill financing; Short term loans and long-term investments; Financing management; financial risk
中文摘要：	自改革开放以来，我国逐步完善社会主义市场经济体系，但民营企业融资问题一直是经济发展的一个痛点。近年来，随着我国票据市场的发展，不少民营企业运用高财务风险的票据融资方式进行融资活动，本文的案例公司J公司是典型的运用高财务风险票据融资方式的生产制造企业。针对案例公司J公司研究企业票据融资问题，对于企业识别、评估和应对财务风险具有现实意义。 本文首先研究了国内外学者关于票据融资管理的相关研究，阐述了票据融资与短贷长投的相关概念和理论；其次，对J公司的主营业务与行业特点进行分析，得知J公司目前有迫切的行业转型需求，并进而根据J公司的财务报表、征信报告及银行授信报告多维度了解J公司的融资结构情况。从而发现J公司在票据融资业务中的管理制度与程序问题、内部控制问题、票据融资资金使用失当问题。并分析了J公司票据融资管理问题的成因，主要包括缺少财务风险预警机制与项目立项失真的原因，外部融资环境原因。就J公司存在的票据融资管理问题从制度建设、内部控制和改善融资结构三方面提出建议。 经过研究，本文发现J公司产生的滥用融资性票据问题，进而导致发生短贷长投、财务舞弊和美化报表的连锁问题，主要是由J公司融资风险管理体系的缺失、所有者与管理者的代理冲突和考核导向导致的。企业若要解决J公司存在的此类票据融资管理问题，应当注重成本与风险管理均衡发展，培养管理人员的融资风险意识，注重期限匹配，建立完善的融资体系的风险管理机制。
英文摘要：	Since the reform and opening up, China has gradually improved its socialist market economy system, but the financing problem of private enterprises has always been a pain point in economic development. In recent years, with the development of China's bill market, many private enterprises have used high financial risk bill financing methods for financing activities. The case company J in this article is a typical production and manufacturing enterprise that uses high financial risk bill financing methods. Studying the issue of corporate bill financing for case company J has practical significance for identifying, evaluating, and responding to financial risks. This article first studies the relevant research of domestic and foreign scholars on bill financing management, and elaborates on the concepts and theories of bill financing and short-term loans and long-term investments; Secondly, by analyzing J Company's main business and industry characteristics, it is found that J Company currently has an urgent need for industry transformation. Based on J Company's financial statements, credit reports, and bank credit reports, we can gain a multidimensional understanding of J Company's financing structure. Thus, it was discovered that Company J has management system and procedural issues, internal control issues, and improper use of bill financing funds in its bill financing business. And analyzed the causes of J Company's bill financing management problems, mainly including the lack of financial risk warning mechanism and the distortion of project approval, as well as external financing environment reasons. Provide suggestions on the management issues of bill financing in Company J from three aspects: institutional construction, internal control, and improvement of financing structure. After research, this article found that the abuse of financing notes by Company J has led to a chain of problems such as short-term loans and long-term investments, financial fraud, and beautification of financial statements, mainly caused by the lack of J Company's financing risk management system, agency conflicts between owners and managers, and assessment guidance. If an enterprise wants to solve the problem of bill financing management in Company J, it should pay attention to the balanced development of cost and risk management, cultivate the financing risk awareness of management personnel, pay attention to term matching, and establish a sound risk management mechanism for the financing system.
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