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A公司资金管理研究
时间:2011-02-19 浏览次数:1603次 无忧论文网
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会计硕士(MPACC)
资金管理资金管理
    企业的生产经营离不开资金的运用,企业管理者对资金管理也日益的重视。现在比较流行的理念是:企业管理以财务管理为中心,财务管理以资金管理为中心。随着企业规模的扩大,资金在企业资产负债表中所占的比重也越来越大。资金管理不仅仅对于一个公司平稳的发展起到了重要的作用,也有助于提升股东整体价值,企业资金管理被视为是价值产生的源头。但是在实际操作过程中,资金管理一直被认为是低风险的,因此很少有企业愿意花上大量的人力和财力对其进行管理,即使是大型的跨国集团公司中,也很少拥有一套真正的全球化的资金管理体系。但是这种情况在过去几年内得到了改善并形成这样一种趋势,市场上评价一个企业的标准主要是依靠其现金流情况或者说更倾向于以他们的收入状况来衡量一个企业的地位。市场参与者广泛的运用企业现金流分析报告在无形之中促进了企业有效、集中地管理资金的流入和流出,资金管理的重要性也开始突显。
    本文以A公司为例,从集团子公司的角度,阐述其资金管理的状况,以期为资金管理在企业中的实际运用提供有益的参考。本文的观点主要在于以下几个方面:第一,资金管理体系的构建应结合企业自身文化和经营方式进行,不能生搬硬套他人的模式;第二,资金管理不应只是口头上打出的旗号,想要做好资金管理,首先要从思想上重视,其次要在实践中落实;第三,资金管理的重中之重在于资金预算管理,没有预算的资金管理称不上完整的资金管理,资金预算对于企业资金管理的重要性就如同良好的生活习惯对人的影响一般,准确的预算,完美的执行是促进企业走向成功的基石;第四,营运资金管理是资金管理的另一个重点,其内容丰富,涉及面广,需要企业各部门的配合;第五,现代化的资金管理需要配备现代化的信息系统,数据的信息化管理能提高企业资金管理的效率。
    本文从集团子公司的角度对资金管理进行研究,不同于多数从集团公司、母公司的角度进行资金管理研究的文章,换位思考是本文最大的特色,也是创新之处。希望通过对A公司资金管理的优点及其不足之处的阐述和分析,能给企业资金管理研究带来一定的借鉴意义。 [英文摘要]:     Cash is very important for the operation of the enterprise, and the proprietors pay great attention to cash increasingly. Now, the more popular theory is: Business management focus on financial management, and financial management focus on cash management. Cash management not only reacts on the development of the enterprise, but also redounds to increasing the whole value of stockholder, cash management is regarding as the headstream of value. In fact, many people think that cash management is low-risk in the current operation of the business, so there is little enterprise wants to spend money and resource to manage cash. Many enterprises never have a really, integrated system of cash management, even if the famous multinationals. But the circumstance has been changed during the past years, and cash flow circumstance becomes a main criterion of company estimate. The using of cash flow analyze report accelerate the company to manage cash inflow and cash outflow mass and effectively. On the other hand, it also makes the enterprisers thinking much of the cash management.
    The paper will study the cash management case of A company, basing on the subsidiary company and then expatiates A company’s cash management status. From the case study, this paper wants to provide a useful reference to the practical application of cash management for enterprises. The paper has five mainly viewpoints:  The first, designing the system of cash management should integrate the culture and the operation method of enterprise; The second, thinking much of cash management in practice is the best import thing in doing well in cash management; The third, the center of cash management is cash budget management, “no budget no manage” the essentiality of the budget is like the good habit to person, veracious budget, perfect perform, is the footstone for the enterprise succeed; The fourth, the another keystone of cash management is the management of working capital and it come down to many aspects in the enterprise, so it need other departments’ cooperation; The fifth, cash management modernization need modern information systems, data informationize management can improve the efficiency of cash management.
    Comparing with other literatures, this paper has differences: The paper studies enterprise’s cash management from the angle of subsidiary company. Most of the literatures are focalize the centralization of cash from the angle of parent company. Transposition is the most characteristic of the paper, and it also the innovation. The writer hope that the study of A company’s cash management can bring some use for reference.    
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