小微企业营运资金管理问题研究(硕士)(论文27000字)
摘 要
营运资金管理是企业财务管理的重要组成部分，它几乎可以涉及到企业生产经营的各个方面，而拥有适量的营运资金也是维持一个企业正常运转的关键。营运资金结构的合理性对企业经营活动乃至企业整体价值都具有决定性的影响，它是企业一项十分重要的财务资源。然而，现阶段我国许多企业依然存在着企业管理者对营运资金管理不够重视、营运资金管理目标不明确、缺乏持久合理的营运资金管理体系等问题，而这些都是造成企业生存周期短、发展缓慢的不利因素。小微企业作为国民经济的“轻骑兵”，发展十分迅速，已逐渐成为国民经济的主要生力军，以及衡量我国市场经济活力的主要标尺。小微企业虽成迅猛发展趋势，但大多生命周期却不超过五年，易受市场变化影响，抗风险能力弱，这充分说明建立和强化小微企业营运资金管理不仅是其自身获得长足发展的内在要求，也是适应当今国内国外双重市场竞争的现实需要。
本文主要采用文献分析、访谈分析和任职调查等研究方法，从营运资金管理的概念和已形成的基本理论入手，结合小微企业营运资金管理的基本情况，通过对太原OT有限公司营运资金管理的具体分析，总结出小微企业在营运资金管理过程中存在的问题，包括落后的营运资金管理观念、现金使用效益低、企业内部信用制度不健全以及缺乏对应收账款和存货的严格管理等，并据此提出强化小微企业营运资金管理的建议。其中，如何合理控制流动资产与流动负债的比例，以及流动资产与流动负债各内部的比例是提高小微企业营运资金管理效率的关键。而加强应收账款与存货的管理，在保证一定偿债能力的基础上加强流动资产的盈利性是强化小微企业营运资金管理的难点。而在当前政府对小微企业拓宽融资的大力支持下，如何充分利用政策环境，以及商业信用来进行资金筹集则是新形势下小微企业营运资金管理所面临的新挑战。
本文主要创新点在于针对小微企业在营运资金管理方面区别于大中型企业的特点，对太原OT有限公司营运资金的规模、营运资金的结构以及营运资金主要项目三方面的数据进行研究，以案例分析的形式，为小微企业加强营运资金管理提供借鉴。
关键字：小微企业，营运资金，营运资金管理
ABSTRACT
Working capital management is an important part of enterprise financial management, it can involve almost all aspects of the enterprise production and operation, and has the right amount of working capital is crucial to maintain a normal operation of the enterprise. The rationality of the structure of working capital to the enterprise business activities and even the whole enterprise value has a decisive influence, it is a very important financial resources. However, many enterprises still exist in our country at present stage enterprise managers did not attach enough importance to the management of working capital, working capital management goal is not clear, such problems as lack of lasting and rational working capital management system, all of which are cause of slow development of enterprise life cycle is short, unfavorable factors. Small micro enterprises as “light cavalry”, of the national economy developing rapidly, have gradually become the main force of the national economy, and the scale of the primary measure of our country market economy vigor. Although small micro enterprise into a trend of rapid development, but not more than five years, but most of the life cycle are susceptible to market changes, anti-risk ability is weak, this fully shows that the establishment and strengthening small micro enterprise working capital management is not only the inherent requirement of its own achieved great development, is also to meet the need of reality in today's dual market competition at home and abroad.
This paper mainly adopts literature analysis, interview and office survey and other research methods, from the concept of working capital management and has formed the basic theory, combined with the basic situation of small micro enterprise working capital management, through to the Taiyuan OT co., LTD., a detailed analysis of working capital management, summed up the small micro enterprise during the process the problems existing in the management of working capital, including the backward concept of working capital management, cash use efficiency low, the enterprise credit system is not sound and the lack of strict management of accounts receivable and inventory, etc., and puts forward strengthening small micro enterprise operating funds management advice. Among them, how to reasonably control the proportion of current assets to current liabilities, and the proportion of current assets to current liabilities each internal is the key to improve the efficiency of small micro enterprise working capital management. And strengthening the management of accounts receivable and inventory, and on the basis of the guarantee of debt paying ability to strengthen the liquidity that profitability is to strengthen the small micro enterprise operating funds management difficulty. In the current government of small micro enterprises to broaden the financing support, how to make full use of the policy environment, as well as the commercial credit for fund-raising is small micro enterprises under the new situation of working capital management faces new challenges.
In this paper, the main innovation point is that for small micro enterprise in the management of working capital from the characteristics of large and medium-sized enterprises, OT co., LTD., the size of the working capital of Taiyuan, the structure of the working capital, and the main data from the three aspects of the research project of working capital, in the form of case analysis, for small micro enterprises to strengthen the management of working capital.
Keywords: Small and micro enterprises, working capital, working capital management
目 录
学位论文原创性声明 1
学位论文版权使用授权书 1
摘 要 1
ABSTRACT 2
第1章 引言 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 2
1.2 国内外文献综述 2
1.2.1 国内文献综述 2
1.2.2 国外文献综述 4
1.2.3 国内外文献评述 5
1.3 研究方法与研究内容 5
1.3.1 研究方法 5
1.3.2 研究内容 6
1.4 主要创新点 7
第2章 小微企业及营运资金管理理论概述 8
2.1 小微企业的界定及特征 8
2.1.1 小微企业的界定 8
2.1.2 小微企业的特征 9
2.2 营运资金管理的概念及意义 10
2.2.1 营运资金的概念及特点 10
2.2.2 营运资金管理的概念 12
2.2.3 营运资金管理的目标和意义 12
2.3 营运资金管理基本理论 13
2.3.1 零营运资金管理理论 13
2.3.2 价值链导向营运资金管理理论 14
2.3.3 基于渠道理论的营运资金管理理论 14
2.4 小结 14
第3章 小微企业营运资金管理基本情况 15
3.1 小微企业营运资金管理的特点 15
3.2 小微企业营运资金管理的内容 16
3.3 小微企业营运资金管理的环境 17
3.4 小结 18
第4章 太原OT有限公司营运资金管理分析 19
4.1 公司背景分析 19
4.2 公司营运资金规模分析 20
4.2.1 流动资产规模分析 20
4.2.2 流动负债规模分析 21
4.2.3 净营运资金规模分析 22
4.3 公司营运资金结构分析 23
4.3.1 流动资产结构分析 23
4.3.2 流动负债结构分析 23
4.4 公司营运资金主要项目管理分析 24
4.4.1 应收账款管理分析 24
4.4.2 存货管理分析 25
4.4.3 应付账款管理分析 26
4.5 公司营运资金管理的评价 26
4.5.1 营运资金管理存在的问题 27
4.5.2 营运资金管理问题产生的原因 27
4.6 小结 28
第5章 强化太原OT有限公司营运资金管理的建议 29
5.1 提高营运资金管理能力 29
5.1.1 树立新型营运资金管理理念 29
5.1.2 培养管理人员财会素养 30
5.2 优化企业营运资金结构 30
5.2.1 优化流动资产内部结构 30
5.2.2 优化流动负债内部结构 31
5.3 建立营运资金风险管理体系 33
5.4 小结 34
第6章 结论与展望 35
6.1 研究结论 35
6.2 研究不足与展望 35
参考文献 37
致谢 39 |
