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论文编号：	6235
作者编号：	2220120331
上传时间：	2014/6/6 10:17:47
中文题目：	CNCO公司营运资金管理研究
英文题目：	Working Capital Management Research for CNCO Company
指导老师：	刘志远
中文关键字：	营运资金管理;外汇风险管理;渠道管理
英文关键字：	Working Capital Management; Foreign Exchange Risk Management; Channel Management
中文摘要：	营运资金管理是企业财务管理的核心内容，对营运资金管理的研究在财务管理中占据非常重要的位置。虽然各路学者对于营运资金的研究，已经有了比较成熟并完整的理论基础。但基于市场环境的变化，企业业务类型、规模大小的迥异，以及管理模式的差异，使得理论研究在分析具体案例时，难以全面并系统的指导不同企业在复杂多变的经济环境下及时有效地做出管理决策。企业如何分析并管理好流动资产与流动负债在企业经营环境中的结构，如何合理的规避企业主要面临的风险，降低运营成本，如何将现有理论与企业营运资金管理实践有效地结合，仍然是值得深入研究并探讨的问题。 本文借鉴了理论界对于营运资金管理方面的理论研究，采用与实际案例相结合的方法，在总结分析当前营运资金管理主要观点的基础上，以丹麦在华投资的独资公司CNCO为例，深入并系统地对CNCO公司的营运资金管理的提升进行全面，系统地研究。首先，在阐述营运资金相关理论的基础上，分析影响公司营运资金管理的主要要素，分别阐述流动资产要素、流动负债要素以及渠道理论对营运资金的影响并比较各要素的影响程度。然后，对案例公司进行分析，先介绍行业背景及组织架构，并对公司各项营运指标进行分析，包括对公司流动资产、流动负债、内部融资管理方面的分析，并分析CNCO公司渠道要素指标的绩效管理水平，讨论其管理的特点，再根据其经营管理现状，针对其在营运资金管理中的特点、模式和不足，以及其在营运资金管理方面存在的问题，分别从战略层面、管理层面和操作层面提出改进建议，包括完善管理制度，加强资金的预算管理、优化渠道管理、增强外汇风险的防范能力，合理规避风险。 本文希望通过对营运资金管理理论和实践的研究与分析，可以完善当前案例公司的营运资金管理体系并对该公司在解决营运资金管理问题方面提供参考价值。
英文摘要：	Working capital management is the core content in the enterprise financial management, researching on the working capital management, which is a very important position in financial management. While, the various of scholars have completed theoretical basis regarding the working capital management research. But due to the change of marketing environment, different of enterprises business and scale as well as the difference of management mode, makes theoretical studies in the analysis of specific cases can hardly guide different enterprises in the midst of the economic environment to make timely and effective management decisions. How can the enterprise to analysis and manage the current assets and current liabilities in the construction of enterprises management, how to reasonably avoid the risk which enterprise may face, and meanwhile reduce the operation cost, how to consolidate current theory and enterprise working capital management practice, should be an issue to be worthy a further study and discuss. This article draws on the theory of working capital management, using a combination of theoretical analysis and empirical methods, in summary analysis of the current theory on the basis of the main points, take Danish-owned company CNCO for example, thoroughly and systematic study on its working capital management. Firstly, expound the theory of working capital, analysis the main influence elements, especially expound the impact by current assets and current liabilities elements. Then, introduce the background and the organization of Case Studies, including the analysis of current assets, current liabilities and intra money-raising management as well as Chanel performance management, discussing the characteristics of the management, then reanalysis of the status quo, raising the problems of working capital management. Put forward the improvement suggestion on strategic level, management level and operating level, including improve working capital management system, strengthen budget management , optimizing supply chain processes and enhanced abilities to guard against foreign exchange risk and risk-averse reasonably. This paper aims to study and exploration on working capital management theory and practice, can improve the current system of corporate working capital management and to provide a reference to solve the problem for other companies.
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