企业营运资金管理研究毕业论文.docVIP

毕业论文 （20_ _届） 企业营运资金管理研究 摘 要 随着我国现代化企业制度改革的深化和企业经营管理的加强，企业理财的重要性也与日俱增。在成熟的市场经济条件下，企业对资金管理的高效追求也越来越迫切。特别是对营运资金的高效管理的要求，这是由于营运资金管理攸关企业利润高低，代表企业短期的偿债能力，直接影响到企业的生存与成长，所以学者也对此也越来越关注。中国目前大多数企业都存在着资金管理方面的问题，随着市场的不断发展、不断研究，资金管理正在不断地完善。 本文对浙江苏泊尔股份有限公司营运资金管理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，针对苏泊尔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的突出特色，得出苏泊尔公司营运资金管理的具体经验即：建立应收账款责任制和风险防范机制、保持适中的现金持有政策、合理使用商业信用等。旨在帮助其他企业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，确保公司可持续的发展。 关键词：Abstract With deepen and strengthen enterprise management of the reform of Chinas modern enterprise system, enterprise financial management has become increasingly important. In a mature market economy, setting up an efficient capital management to the enterprises become more and more urgent. Especially for the requirements of working capital’s effective management, which is relevant to the level of corporate profits, represented by short-term solvency, a direct impact on the survival and growth, so scholars are increasingly concerned about this. Most companies in China have problem in working capital management, as the market continues to develop, ongoing research, fund management is continuously improved. This article is in-depth discussion and analysis of the working capital management to ZHEJIANG SUPOR CO.LTD. 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. For the working capital management SUPOR company analysis research to find its outstanding feature of working capital management. Then we can know the specific measures for working capital management by SUPOR CO.LTD, such as responsibility to establish receivables and risk prevention mechanisms, to maintain cash holdings moderate policies, rational use of commercial credit, etc. Designed to help other companies to speed up working capi