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论文编号：	9103
作者编号：	2220140380
上传时间：	2017/6/6 21:54:33
中文题目：	TJ烟草资金管理优化研究
英文题目：	Study on Optimization of TJ Tobacco Fund Management
指导老师：	周晓苏
中文关键字：	烟草;资金管理;优化
英文关键字：	Tobacco; Fund Management; Optimize
中文摘要：	资金是企业运行的“血液”，资金管理也是财务管理最核心的内容，它不仅影响着企业的内部管理水平，还制约着企业的发展。随着市场经济的持续发展，很多企业都意识到有效的资金管理对企业发展的重要性。企业在不同的发展阶段选择的资金管理方式和策略也会有很大的不同，如何根据自身的发展情况建立有效的资金管理体系，发挥资源的规模优势，已经是国有企业迫切需要解决的问题。 烟草行业实行专卖制度以来，资金得到了有效的积累，并为国家税收及经济发展做出巨大贡献。但近两年控烟形式日益严峻，资金压力凸显，面对着新的挑战，我们要通过对资金管理的优化来提高企业整体的资金管理水平，发挥资金的规模效应，提高资金的使用效率，提高资金的收益空间，让行业平稳的度过这个低谷。 本文采用“提出问题——分析问题——解决问题”的规范研究方法，首先回顾了资金管理的国内外研究情况，再从资金管理的相关理论入手，对国内运行的资金管理模式的特性与适用性进行了对比分析，为后面的研究分析提供了理论基础。而后以TJ烟草烟草公司为实例，在对TJ烟草资金管理的发展及现状进行全面总结的基础上，提出了TJ烟草资金管理中存在着资金使用效率不高、资金收益不高等问题，并对这些存在的问题进行了深入的分析，最后针对资金管理中存在的问题制定了比较详细的优化方案。对TJ烟草公司资金管理的优化，就是在不改变资金管理原有模式的基础下，通过更加有效手段，进一步完善资金的管理制度，提高资金管理的内控水平；进一步提高资金的流动性、使资金得到有效配置；进一步发挥资金的规模优势，提高资金的收益性，进一步实行全面预算制度，有效管控资金的收支，以促进TJ烟草得到更长远的发展。
英文摘要：	Fund is the blood for the operation of an enterprise. Fund management is the core content of financial management. It not only influences the internal management level, but also restraints the development of an enterprise. With the sustainable development of market economy, more and more enterprises realize that effective fund management is important to its development. In different stages of developing, there is big difference in choosing the fund management method and strategy. How to build effective fund management system based on its own development and take the scale advantage of resource into full play is a question need to be solved urgently by the state-owned enterprises. From the implementation of monopoly of sale by the tobacco industry, funds got effective accumulation. At the same time, the tobacco enterprise contributes a lot to state tax revenue and economic development. In recent two years, the situation of tobacco controlling is becoming very strict, fund pressure is obvious. In order to deal with the challenge, we need to optimize the fund management to improve the overall fund management level and take the scale effect into full play to improve the efficiency of fund and income level of fund, which may help the industry pass through this low ebb smoothly. This research paper adopts the standard research method of “proposing the question, analyze the question and solve the question”. It first reviews the background of research on fund management inland and abroad. Then based on the related theories of fund management, it makes contrast analysis to the characteristics of fund management mode in our country and its applicability, which provides the theoretical base for the following analysis. Next, it uses the example of TJ Tobacco Company to do an overall summary to the history and current situation of fund management. After that, it put forwards some problems like the low efficiency of fund using and low income of fund and does in-depth analysis to those questions. At last, in light of the questions existing in fund management, it makes up detailed optimized programs. Based on the existing mode of fund management, system of fund management is improved in further way and internal control level of fund management is improved. The flowing of fund is increased so that the fund gets effective collocation. Scale advantage of fund is taken into full play and income of fund rises. Overall budget system is implemented in a deeper sense. The income and expense of fund is effectively managed and controlled to promote the development of TJ Tobacco Company in a long run.
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