陕西永恒公司营运资金管理存在的问题与对策研究

摘 要

近年来，我国的绿化行业进入了快速增长的时期，同时，市场格局也发生着迅猛的变化，竞争日益激烈。面对机遇和挑战，陕西永恒园林工程有限公司在资金管理方面的矛盾和问题日益突显出来。陕西永恒园林工程有限公司是国家园林绿化二级资质企业，公司主要从事园林绿化的设计、施工养护、生态环境的研究和开发、以及园林绿化苗木、草坪的生产和销售等业务。在企业资金管理中，营运资金是企业日常流动性最大、变化最快和周转性最强的资金。永恒公司的生存与发展在很大程度上取决于营运资金的管理和运转情况，采取有效措施，加强永恒公司营运资金管理势在必行。

本文按照提出问题、分析问题、调查研究、解决问题的研究思路，针对陕西永恒园林工程有限公司营运资金管理的问题进行深入探讨和分析。首先回顾了营运资金管理的国内外研究状况，在总结财务管理中有关营运资金管理基本理论的基础上，针对永恒公司的营运资金管理现状进行分析研究，找出其营运资金管理存在的问题，分析其成因。然后围绕这些原因，在满足生产经营活动周转需要，并保证企业资金的充分流动性，找出永恒公司加强营运资金管理的具体措施，旨在加快营运资金周转速度，实现尽可能多的持续、稳定的现金流量，降低财务风险，对于提高永恒公司的竞争实力，确保公司长远发展具有十分重要的现实意义。

 

关键词：营运资金；永恒公司；资金周转

 

Study on the Issue and Countermeasures of Working Capital Management of ShanXi YongHeng Co.Itd

Abstract

In recent years, China's green industry has entered a period of rapid growth, at the same time, the market situation also occurred with rapid change, and the competition is becoming increasingly fierce. Facing opportunities and challenges, the contradictions and problems of capital management of ShanXi YongHeng garden Co.Itd is increasingly exposed. ShanXi YongHeng garden Co.Itd is the national garden greening two qualified enterprises, the company mainly engaged in landscape design, construction and maintenance, environmental research and development, as well as landscaping seedlings, lawn production and sales. In the enterprise's funds management, working capital is the fastest-changing and most revolving funds. YongHeng 's survival and development depends largely on the management and functioning of the working capital. Taking effective measures to strengthen the company's working capital management is imperative.

This article is in accordance with the research approach of questions-asking,  problems-analyzing, researching, problem-solving to give in-depth discussion and analysis of the working capital management issues of ShanXi YongHeng garden Co.Itd Firstly, reviewing the research situation of the working capital management at home and abroad and analyzing the recent situation of the company’s working capital management on the basis of concluding the basic theory of working capital management in financial management to find out the problems in the management of working capital and analyze its causes. Then, around these causes and on the premise of meeting the needs of the liquidity of production and management activities and ensuring the full mobility of enterprise funds and identifying the specific measures to strengthen the working capital management of YongHeng, aimed at speeding up the turnover rate of working capital and strive to achieve the sustained, stable cash flow and strive to maximize efficiency as much as possible and reduce financial risk. This will make a great contribution to increase the company's competitive strengths and have great practical significance to ensure the long-term development of YongHeng Co.Itd.

Key Words: working capital; YongHeng Co.Itd; turnover of capital
 

目  录

中文摘要 I

英文摘要 II

1 绪论 1

1.1研究背景与意义 1

1.1.1研究背景 1

1.1.2研究意义 1

1.2国内外研究现状 1

1.2.1国外营运资金管理研究 1

1.2.2国内营运资金管理研究 2

1.3研究方法与思路 3

2 营运资金管理的基本理论 5

2.1营运资金的概念、构成要素及特征 5

2.1.1营运资金的基本概念 5

2.1.2营运资金的构成要素 5

2.1.3营运资金的特点 6

2.2营运资金管理的内容、目标 6

2.2.1营运资金管理的内容 6

2.2.2营运资金管理的目标 6

2.3衡量营运资金管理优劣的重要指标 7

3永恒公司营运资金管理存在的问题及原因分析 8

3.1永恒公司简介 8

3.2永恒公司营运资金管理现状 8

3.3永恒公司营运资金管理存在的问题 10

3.3.1 资金结构不合理 10

3.3.2 资产运营能力弱 10

3.3.3 短期偿债能力弱 11

3.4永恒公司营运资金管理问题的原因分析 12

3.4.1 缺乏对营运资金管理的研究 12

3.4.2 财务管理制度不健全 13

3.4.3 应收账款难以回笼 13

3.4.4 融资困难 14

4 完善永恒公司营运资金管理的对策 15

4.1提高管理人员素质,增强营运资金管理能力 15

4.2运用财务分析方法,保持营运资金合理水平 15

4.3 树立信用观念,提高企业信用程度 15

4.4 建立企业内部信用制度,强化应收账款的管理 16

4.5追求协同管理,优化资金结构 16

4.6 转变观念，扩大融资渠道 17

5 结论 18

参考文献 19

致谢 20

毕业设计（论文）知识产权声明 21

毕业设计（论文）独创性声明 22

附录1 23

附录2 24