文档介绍：分类号密级 UDC xxxxxxxxxxxxxxxxxxxxxx 毕业论文(设计) XX XXXXXX 营运能力的分析与研究姓名: ***飞专业: 会计学班级: 37000802 学号: 3700080206 指导教师: xxx 教授论文外文题目: xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx 论文主题词: 营运能力周转率分析指标外文主题词: Operating capacity Turnover rate Analysis Idex 论文答辩日期: 答辩委员会主席: 评阅教师: I 原创性声明本人呈交的毕业论文,是在导师的指导下,独立进行研究工作所取得的成果,所有数据、图片资料真实可靠。尽我所知,除文中已经注明引用的内容外,本毕业论文的研究成果不包含他人享有著作权的内容。对本论文所涉及的研究工作做出贡献的其他个人和集体,均已在文中以明确的方式标明。本毕业论文的知识产权归属于培养单位。本人签名: 日期: II 摘要随着社会主义市场经济的进一步发展和经济全球化进程的加快,企业间的竞争日益加剧。企业要在激烈的国际、国内市场竞争中生存和发展,必须有效利用各项经济资源,认真做好企业营运能力分析工作,不断提高营运能力。这对加强企业经营管理提高企业的竞争能力,促进企业的长远发展具有重要意义[1]。本文以企业营运能力指标为理论依据,通过流动资产的周转率,固定资产周转率,总资产周转率,应收账款周转率和存货周转率等指标,揭示企业资金周转的情况,企业资源配置的情况,促进企业改善资源配置, 并以 XX 企业的营运能力实际情况的分析与调研, 对该企业的财务营运过程中的效果作出评价,为全面、正确评价企业营运能力,本文提出我国营运能力指标体系应在现行的财务部分的基础上,加入非财务部分,以期真实全面反映该企业的营运能力。关键词: 营运能力周转率分析指标 III ABSTRACT With the further development of socialist market economyand the accelerated process of economic globalization, petition between enterprises growing. The enterprise should be in intense international,domestic petition in the survival and development,must make full use of economic resources,conscientiously doa good job of enterprise operation ability analysis work,improve its management ability. To strengthen enterprise management , improve petitiveness of enterprises,promote the long-term development of enterprises isof great significance. Through to the enterprise operation capacity index analysis and evaluation,to correctly judge the business continuity management ability and enterprise's asset use efficiency,thereby enhancing the management level of enterprises,through the current assets turnover ratio, fixed assets turnover ratio,total assets turnover rate,turnover of account receivable and inventory turnover ratio indicator revealing the fund turnover of enterprise the situation of the allocation of resources,enterprises,promote the enterprises to improve the allocation of resources,through the operation ability analysis of anatomy,guide the relevant personnel to mast