企业运营资金效率提升研究-毕业论文.doc

毕业设计(论文)
题目企业运营资金效率提升研究
姓名
学号 1010800609
所在学院管理学院
专业班级会计
指导教师
日期 2014 年4 月 29日
摘要
随着社会经济的快速发展和竞争的日益激烈,企业已经越来越重视运营资金的管理。营运资金管理作为财务管理的重要组成部分,可以说在很大程度上反应了整个企业的经营管理水平,也是企业生存与发展的基础。
本文首先简要介绍了营运资金管理的研究背景,回顾了营运资金管理的国内外研究成果,相比较国外系统、科学的研究体系,我国研究起步较晚,且缺乏整体系统的研究。为了提高运营资金管理的效率,进行运营资金整体研究不可或缺。继而对有关营运资金管理的一些基本概念进行简单的阐释,详细阐述了营运资金管理的内容,比如说现金管理,应收账款管理,存货管理等;然后重点总结了我国企业营运资金管理的现状及存在的问题,比如说运营资金不足、资金运营效率低、运营资金内部管理弱化、信贷资金比重大等问题。最后根据这些问题提出一些解决对策,如扩宽融资渠道,增强融资能力;将营运资金管理贯穿于企业运行的全过程;充分利用商业信用等,列举了一些加强营运资金管理的具体措施。
关键词:运营资金,运营资金管理,问题研究
ABSTRACT
With the rapid social-economic development and petition, companies have been increasing emphasis on working capital management. As an important part of financial management, it largely reflects the entire enterprise level of management,but also the enterprise survival and development. Especially in recent years, the financial crisis has shown more the importance of working capital management.
This paper introduces the research background of working capital management at first, reviewing the domestic and foreign research results of working capital management .Comparing with foreign scientific research systems, China's research stares late and lacks an overall system. In order to improve the efficiency of working capital management ,it is necessary to overall working capital overall study. Then,it explains some basic concepts simply, describing the contents of working capital management in detail , such as cash management, accounts receivable management, inventory management, etc.; and sums up the status of our country and key issues , such as lack of working capital, low level of working capital operating efficiency, weakening the internal management of working capital, credit funds than the major ,it proposes some solutions bases on these problems, namely widening financing channels, enhancing the financing capacity; keeping operating financial management throughout the entire process of business operation; taking advantage m