宁夏中卫沙坡头旅游公司财务策略规划研究

发布时间：2018-04-23 07:02

本文选题：财务策略 + 财务预警　；参考：《宁夏大学》2012年硕士论文

【摘要】：当前我区旅游业正处于快速发展期,作为我区三家5A级景区之一的中卫沙坡头旅游公司,应当抢抓机遇,乘势而上,实现又好又快发展,而根据相关财务信息显示,沙坡头旅游公司在业务不断提升的情况下,遇到了现金增加值减少、收益质量较低和发展资金不足等问题,说明企业在财务和管理方面存在一定的问题,没有有效地将业务的增长转化为利润,缺乏有效的财务策略规划。本文从分析国内外旅游景区财务策略现状出发,分析了沙坡头旅游公司内外部环境和财务状况,以SWOT分析模型为抓手,以策略规划分析工具为手段,对公司主要财务指标和成长性进行了分析,并进行了综合评价和研究。本文通过整体财务战略规划,从保持投资收支平衡、建立以BOT为代表、多种筹资方式相结合的筹资策略和建立财务预警模型等几个方面,确立了公司短期应通过降低投资现金支出和运营成本,使公司现金的净增加额实现增长,拓宽融资渠道,有效解决了目前公司发展资金匮乏、企业运营负担较重、现金融资渠道狭窄等严重限制企业发展的问题；在中长期确立以推进公司成功上市的总体目标,在前期积累的基础上,使企业的负债、盈利和运营能力得到有效提升,在财务管理和资本结构上为公司的不断发展提供坚实的保障,从而使企业在激烈的市场竞争中处于不败之地。
[Abstract]:At present, the tourism industry in our region is in a period of rapid development. As one of the three 5A grade scenic spots in our district, the Zhongwei Shapotou Tourism Company should seize the opportunity, take advantage of the situation, and achieve good and rapid development. According to the relevant financial information, When the business of Shapotou Tourism Company continues to improve, it has encountered problems such as reduced value added in cash, low quality of income and insufficient development funds. This shows that there are certain problems in the financial and management aspects of the enterprise. Failure to effectively translate business growth into profit, and lack of effective financial strategy planning. Based on the analysis of the present situation of the financial strategy of the scenic spots at home and abroad, this paper analyzes the internal and external environment and financial situation of Shapotou Tourism Company, and takes the SWOT analysis model as the starting point and the strategic planning analysis tool as the means. The main financial indicators and growth of the company were analyzed, and comprehensive evaluation and research. In this paper, through the overall financial strategic planning, from the aspects of maintaining the balance of investment income and expenditure, establishing the financing strategy with BOT as the representative, combining various financing methods and establishing the financial early warning model, etc. In the short term, the company should reduce the investment cash expenditure and operating cost, make the net increase of the company cash increase, widen the financing channel, effectively solve the shortage of the development funds of the company at present, and the heavy burden of the enterprise operation. Narrow channels of cash financing and other serious constraints on the development of enterprises; in the medium and long term to promote the overall goal of the company's successful listing, on the basis of early accumulation, the enterprise's debt, profitability and operational ability can be effectively enhanced. In financial management and capital structure for the continuous development of the company to provide a solid guarantee, so that enterprises in the fierce market competition in an invincible position.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F592.6

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