XYH公司现金流管理研究

发布时间：2018-03-25 10:54

本文选题：机器人企业　切入点：现金流管理　出处：《安徽财经大学》2017年硕士论文

【摘要】：在现如今日益激烈的的市场竞争中,企业十分注重对现金流的管理,有人形容现金流对于企业的重要性就如同血液对于人体的重要性,只有资金处于正常的循环,企业才能保证日常运营的高效稳定,尤其是在“现金为王”的财务思想越来越深入人心的情形下,企业现金流管理的重要性愈发明显,因此笔者认为企业必须要注重加强对日常现金流的管理。伴随着《中国制造2025》的提出和全球经济复苏的浪潮,我国装备制造业正步入产业升级,结构调整的关键时期,机器人产业领域的发展在“工业4.0”时代到来之际显得愈发重要。随着“十三五”规划的深入推进,装备制造业的发展是中国工业升级提质的重要环节。机器人产业在推动装备制造业中转型升级的过程中的起到了纽带作用,是大力推进装备制业兴起的重要保障。在当前经济环境的背景下,机器人企业更应该关注现金流的管理。因为机器人企业高风险、高收益的产业特点导致资金链安全度较低。一旦资金链断裂,那么企业将面临无法偿还到期债务的风险,因此现金流管理对于机器人企业尤为重要。本文以在2013年成立的机器人企业XYH公司为研究对象,以现金流相关理论基础,结合XYH公司在2013年-2016年的财务报表和企业相关现金流内部控制现状,通过对XYH与机器人产业龙头企业沈阳新松机器人公司现金流结构,偿债能力,盈利能力和营运能力进行对比分析,发现出XYH公司在现金流管理中存在的不足,并给出相关现金流优化措施,希望可以对XYH公司及相关企业有借鉴意义。本文分为五个章节,第一章和第二章分别介绍了现金流管理的相关国内外文献和现金流管理的理论基础。第三章主要是通过对XYH公司的组织结构、外部环境、内部现金管理制度及预算编制方法、现金流相关指标进行研究,分析出XYH公司在现金流管理中的不足。第四章则是在前文分析的基础上,对XYH公司现金流管理的不足提出政策改进意见。第五章是对本篇论文的研究结论和不足做出简要阐释。
[Abstract]:In today's increasingly fierce market competition, enterprises attach great importance to the management of cash flow. Some people describe the importance of cash flow to the enterprise as the importance of blood to the human body. Only funds are in a normal cycle. The enterprise can guarantee the high efficiency and stability of daily operation, especially when the financial thought of "cash is king" becomes more and more popular, the importance of cash flow management becomes more and more obvious. Therefore, the author thinks that enterprises must pay attention to the management of daily cash flow. With the proposal of "made in China 2025" and the wave of global economic recovery, China's equipment manufacturing industry is stepping into the critical period of industrial upgrading and structural adjustment. The development of the robot industry is becoming more and more important in the era of "Industry 4.0". With the further development of the 13th Five-Year Plan, The development of the equipment manufacturing industry is an important link in the upgrading of China's industry. The robot industry plays a role as a link in the process of promoting the transformation and upgrading of the equipment manufacturing industry. It is an important guarantee to vigorously promote the rise of the equipment industry. Under the background of the current economic environment, robot enterprises should pay more attention to the management of cash flow. Because robot enterprises are high-risk, The characteristics of high-yield industries lead to a low degree of security of the capital chain. Once the capital chain breaks, enterprises will face the risk of not being able to repay their maturing debts. Therefore, cash flow management is particularly important for robotics enterprises. This paper takes XYH Corporation, a robot company founded in 2013, as the research object, based on the cash flow related theory. Combined with XYH's financial statements from 2013 to 2016 and the internal control status of enterprise related cash flow, the cash flow structure and solvency of Shenyang Xinsong Robot Company, a leading enterprise in the robotics industry, were analyzed. Through the comparative analysis of profitability and operation ability, we find out the deficiency in cash flow management of XYH company, and give some optimization measures of cash flow. I hope it can be used for reference for XYH company and related enterprises. This paper is divided into five chapters. The first and second chapters respectively introduce the domestic and foreign literature on cash flow management and the theoretical basis of cash flow management. The third chapter mainly introduces the organization structure, external environment, internal cash management system and budgeting method of XYH company. Cash flow related indicators are studied to analyze the shortcomings of XYH in cash flow management. Chapter four is based on the previous analysis. The fifth chapter is a brief explanation of the conclusions and deficiencies of this paper.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.67

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