文档介绍：摘要
营运资金是流动资产与流动负债之间的差额,营运资金管理是对一个企业流动资产和流动负债的管理。企业要维持正常的运转,必须要有足够的营运资金。在财务管理中,营运资金管理是企业进行生产经营活动、投资活动和筹资活动必不可少的重要组成部分,可以用来评价企业营运能力。因此,研究营运资金管理对企业生存具有重要意义。
本文首先对营运资金和营运资金管理的相关内容进行介绍,并阐述营运资金及营运资金管理的概念、内容、分类、重要性等。再对营运资金的决策进行介绍。再阐述我国上市公司的营运资金管理调查的情况,得出结论。接着进一步对上市公司营运资金管理存在的问题和加强营运资金管理的方法加以陈述。并以德隆公司的案例为例,简要介绍其过程,分析其失败的原因。最后对营运资金管理的探析做出总结。
关键词:上市公司;营运资金管理;存在的问题;对策建议
Abstract
Working capital is a balance between current assets and current liabilities, and working capital management is an enterprise which management for current assets and liabilities. There must be enough working capital if the enterprise wanted to maintain normal operation. Working capital management is important part of the enterprise conducted the business, the investment and the financing activities in financial management, which can evaluate the ability of businesses trading. Therefore, researching the working capital management has great significance for the enterprise’ survival.
First of all, we were introducing the relevant content about working capital and working capital management, and interpretation of the concept, content, classification, significance and others about working capital and working capital management. Then introduce the decisions of the working capital. After, we interpretation of the investigation of situation about the pany's working capital management and get the conclusion. And furthermore, we statement the existing problems in the pany's working capital management and the methods of enhance working capital management. And for example by the case of pany, briefly introduce the process and analyze the causes of the defeat. At last, we sum up the working capital management research.
Key Words:panies; working capital management; existing problems; Countermeasure and advices
目录
一、引言 1
二、营运资金管理概况 1
(一)营运资金的含义 1
(二)营运资金的内容和分类 1
(三)营运资金特点 2
(四)重要性 2
三、营运资金管理决策 3
(一)营运资金管理的影响因素 3
(二)资产组合策略 5
(三)筹资组合策略 6
四、上市公司营运资金管理调查 9
(一)调查情况 9
(二)调查主要结论 11
五、上市公司营运资金管理