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论文编号：	8251
作者编号：	2220140370
上传时间：	2016/6/5 13:28:17
中文题目：	WZ公司营运资金管理研究
英文题目：	Research on Working Capital Management in WZ Company
指导老师：	梅丹
中文关键字：	营运资金；营运资金周转率；营运资金管理
英文关键字：	Working capital；Working capital turnover；Working capital management
中文摘要：	企业因资金短缺、资金链断裂导致的财务危机甚至是破产的情况屡有发生，给企业投资人和其他利益相关方造成了严重的损失，进而受到政府监管机构的高度重视。营运资金管理水平已经成为企业增强市场竞争力的重要因素。现代企业的营运资金，不仅是一个被运用于计算企业经营风险的指标，而且对该企业的内部管理也十分重要。企业在日常经营中应严格把控营运资金的存量，既要避免营运资金过多，使得风险减小但是收益率很低造成浪费，也要防范营运资金不足导致的风险加大进而影响企业经营。企业需要将营运资金的数量、结构、用途等进行综合把控，将营运资金控制在合理范围，平衡企业的风险与收益，使企业利益最大化。本文分别从理论研究和实践指导两方面，对WZ公司营运资金管理的研究进行探讨。在理论上，结合营运资金管理等相关理论知识，提炼了营运资金的管理思路；在实践上，以WZ公司的实际案例为着眼点，分析WZ公司营运资金管理的现状，深入剖析了WZ公司营运资金管理中存在的营运资金周转效率低、结构不合理、风险管控不到位、资金使用效率低等问题，分别从资金构成、风险防控、使用效率等方面探讨产生问题的原因，并针对上述问题提出适合该公司解决营运资金管理效率问题的改进策略。文章提出要推行“零营运资金”的管理观念、以供应链为采购模式的零库存管理、以客户分析为基础的信用体系以及资金精细化管理等等，以提高WZ公司营运资金管理效率为目标，通过改善WZ公司库存管理、应收账款管理以及资金管理等方面寻求途径，提高WZ公司营运资金管理的质量，减少财务成本，为公司带来实质上的经济利益，同时给类似行业和相同性质的企业以一定的启示和借鉴。近代以来，以零营运资金为目标，对营运资金实施零营运资金管理的观念已经被推广到很多企业并应用到实践之中，也已成为很多企业实施现代财务管理的一种非常有效的办法。
英文摘要：	It is occurred frequently that enterprises presented the financial crisis or even bankruptcy because of the shortage of funds or capital chain rupture, which caused serious losses to the enterprise investors and other stakeholders, that attaches great importance to government regulators. Working capital management has become an important factor for enterprises to enhance the competitiveness of the market. Working capital not only adopted as an indicator of business risk, but is commonly plays a critical role in the company’s internal management. In order to control the stock of working capital strictly, it is necessary for corporate to pursue neither capital deficit nor surplus, which brings high risk or low rate of return or conversely. Rather, with the amount, structure and function of working capital well managed, corporate should keep working capital within a comprehensive range, so as to trade off between risk and return, and to maximize the benefits. In this paper, the research of WZ company's working capital management is discussed from two aspects: one is theoretical research and the other is practical guidance. Theoretically, the management of working capital has been refined by related theoretical knowledge. Practically, taking WZ company as an example, analyses WZ company’s current situation of working capital management and its existing problem: the low efficiency of the working capital turnover, irrational structure, the lack of risk control, the low efficiency of the use of funds and so on. The reasons of the problems are discussed from the aspects of capital structure, risk prevention and control, and the availability factors. And then it proposes some improvement strategies on how to strengthen the working capital management of WZ company. The paper puts forward to carrying out the idea of "zero working capital", zero inventory management in supply chain, and the credit system based on customer analysis and fine management of capital. It can be achieved by the improvement of inventory management, accounts receivable levels and fund management to improve the efficiency and the quality of working capital management in WZ company. It can reduce the cost of financial and bring substantial economic benefits to the company, and also give some inspiration and reference to the similar industries and enterprises of the same nature. In modern times, with the goal of zero working capital, concept of zero working capital management has been extended to many companies, and it is applied to practice. It could prove to be an effective way to implement modern financial management.
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