会计学-中石化有限公司营运资金管理研究论文

本科论文 摘 要 营运资金对企业持续经营起重要保障作用，只有通过良好的资金运作管理，才能保障企业的平稳运行。所以，对资金运作管理的探讨非常必要，只有及时的发现其中存在的不足和缺陷，才能进行改进，从而防止资金风险的出现。 本文以中石化易捷沈阳公司为研究对象，按照提出问题、分析原因、解决问题的研究思路对公司营运资本管理进行分析。本文共分为五部分。首先对营运资金的背景和意义进行初步的介绍，接着阐述营运资金的概念和特点，然后叙述营运资金管理的意义，再次结合中石化易捷沈阳公司营运资本管理现状，围绕流动资产、应收账款、库存以及短期借款四个方面揭示公司营运资本管理存在的问题。指出公司流动资产占比大、应收账款规模大且回收不力，存货积压且管理不当，管理者缺乏有效管理。然后分别对其进行详细研究，分析问题原因，找出相应解决对策，最后结合企业的实际情况，希望能提供一些有价值的建议和改进措施。

关键词: 营运资金管理；资金周转；货币资金；流动性管理 本科论文 Abstract Working capital plays an important role in the sustainable operation of enterprises, only through good capital operation management can we guarantee the smooth operation of enterprises. Therefore, it is very necessary to discuss the fund operation management. Only when we find the deficiencies and defects in time, we can improve them in time, so as to prevent the occurrence of fund risk. Sinopec Yijie Shenyang company is the research object, analyzing the working capital management of the company according to the research ideas of putting forward problems, analyzing reasons and solving problems. this paper is divided into five parts: first, it introduces the theory of capital operation and management, then from the aspects of current capital, accounts receivable and debt situation, it finds out the defects in capital operation and management, and points out that the proportion of current assets is large and accounts receivable is large Large scale and poor recovery of funds, overstocking and improper management of inventory, lack of effective management of managers. At last, this paper analyzes and studies these problems in detail, and puts forward relative solutions and improvement measures based on the actual operation of the enterprise.

Key words: working capital management; capital turnover; monetary capital; liquidity management本科论文 目 录 第1章 绪论 .............................................................................................................................. 1 1.1研究背景及意义 .................................................................................................................. 1 1.1.1研究背景 ........................................................................................................................... 1 1.1.2研究意义 ........................................................................................................................... 1 1.2文献综述 .............................................................................................................................. 1 1.2.1国外文献综述 ................................................................................................................... 1 1.2.2国内文献综述 ................................................................................................................... 2 1.3研究目的和方法 .................................................................................................................. 2 1.3.1研究目的 ........................................................................................................................... 2 1.3.2研究方法 ........................................................................................................................... 2 第2章 营运资金管理理论综述 .............................................................................................. 4 2.1 营运资金的概念 ................................................................................................................. 4 2.2 营运资金的特点 ................................................................................................................. 4 2.2.1易变现性 ........................................................................................................................... 4 2.2.2实物形态变动性 ............................................................................................................... 4 2.2.3数量波动性 ....................................................................................................................... 4 2.2.4周转时间短 ....................................................................................... 错误!未定义书签。 2.3 营运资金管理的意义 ......................................................................................................... 5 2.3.1保证资金的合理需求 ....................................................................................................... 5 2.3.2提高资金使用效率 ........................................................................................................... 5 2.3.3节约资金使用成本 ........................................................................................................... 5 第3章 中石化易捷沈阳公司营运资金管理现状分析 .......................................................... 6 3.1 中石化易捷沈阳公司基本情况 ......................................................................................... 6 3.1.1 易捷沈阳公司简介 .......................................................................................................... 6 3.1.2易捷沈阳公司便利店优势及困难分析 ........................................................................... 6 3.1.3公司的组织结构 ............................................................................................................... 7 3.2 易捷沈阳公司便利店营运资金管理现状分析 ................................................................. 7 3.2.1营运资金规模 ................................................................................................................... 7