【作者】 张巍；

【导师】 刘艳萍；

【作者基本信息】 大连理工大学 ， 工商管理， 2007， 硕士

【摘要】 随着我国证券市场的不断发展壮大,上市公司已经成为我国市场经济活动中最为活跃的力量,同时,由于众多的上市公司资金出现问题,使得如何管理好上市公司的资金越来越成为理论界讨论的热点。资金是企业的“血液”,它贯穿于企业采购、生产、销售等各个环节,如何建立和改善上市公司的资金管理,如何高效率、低成本地筹集和使用资金,是提高上市公司经济效益的关键。本文以辽宁成大股份有限公司(以下简称“辽宁成大”)的资金管理为研究对象,从辽宁成大资金管理现状分析和辽宁成大资金管理优化措施两个方面进行研究。首先,本文从资金管理理论出发,详细分析了辽宁成大资金管理的现状和存在的问题,然后针对这些问题提出了不同的优化措施,即:健全资金管理制度;明确资金管理模式;完善资金预算管理;加强资金信息化管理。最后,文章通过对辽宁成大未来一年模拟运行后带来效益的定量和定性的预测,得出结论:辽宁成大的资金管理经过优化后能够减少流动资金沉淀,同时减少银行借款和财务费用,降低资产负债率,加快流动资金周转速度,进而提高辽宁成大整体的资金使用效率。更多还原

【Abstract】 With the fact that securities market continuously grows and expands in our country, public companies have already become the most active strength in our country market economic activities. At the same time, a lot of public companies were found out problems in capitals market. So, that how to manage capitals of the public companies more and more becomes the focus of the discussions in the theory field. The capital is the "blood" of the enterprises, and it runs through each links such as purchasing, producing and selling in the enterprises. That how to build and improve the Mode of capital management of the public companies and how to collect and use the capital more efficiently and costly, are the keys to improve the economic effects of public companies.The capital management of the Liaoning Chengda CO.,LTD ("Liaoning Chengda") is the object of the research in the article. Two aspects carry out analysis from current situations analysis and optimization measures of the capital management of the Liaoning Chengda. First, basing on capital management theory, the article analyses detailedly current situations and the problems of the capital management of the Liaoning Chengda. And then, the article put forward the different optimization measures according to the different problems, namely: to healthy the capital management systems; to definitude the Mode of capital management; to perfect the capital budget management; to improve the capital informatization management.Finally, by forecasting the beneficial result to quantify and quality by the coming one year simulative operation of Liaoning Chengda, the article comes to a conclusion: optimized the capital management of Liaoning Chengda is able to cut down the deposition of operating capitals, at the same time, cuts down the bank loan and financial expenses, decreases the ratio of assets to liabilities, accelerates the capital turnover, and furthermore improves unitary capital efficiency of Liaoning Chengda.更多还原