毕业设计（论文）--工业企业加速流动资金周转的策略选择.docVIP

毕 业 论 文 题 目: 工业企业加速流动资金周转的策略选择 系 别：经济系 专 业：会计 姓 名：张思明 班 级：2008级1班 学 号：2008011550 指导教师：徐晓林 二零一一年六月 摘 要 企业的现实资本运动在生产过程和流通过程中，要经过购买阶段、生产阶段和销售阶段，企业资本分别依次采取货币资本、生产资本和商品资本三种形态。企业资本在运动中从一种形态转变为另一种形态，最后回到原来形态的过程叫企业资本的循环。企业资本的循环是不断进行的。企业资本循环的周而复始、不断反复的过程，叫做资本的周转。企业在生产经营过程中必须合理运用资本，并采取有效措施加速资本的周转，以达到提高资本使用效率和实现利润最大化的目的。The reality of enterprises in the production process of capital movement and circulation process. Stage to go through to buy, Stages of production and marketing stages, Capital in turn to take monetary capital, Production of three forms of capital and capital goods. Capital in the movement from one form into another form, the final process is called back to the original form of venture capital cycle. Venture capital cycle is ongoing. The cycle of venture capital cycle, constantly repeated the process, called capital turnover. Enterprises in the production process must be reasonable use of capital, and to take effective measures to accelerate the capital turnover, in order to achieve greater capital efficiency and maximize profits purposes. This paper, industrial enterprises to accelerate the turnover of the importance of liquidity factors based on the analysis of the current working capital of industrial enterprises and solution flow characteristics. Key words liquidity; importance; factors; solution 目 录 摘要. ............................................................. 2 Abstract.......................................................... 3 1绪论............................................................ 6 1.1选题背景...................................................... 6 1.2选题意义...................................................... 6 1.3相关概念说明.................................................. 7 2工业企业加速流动资金周转的重要性................................ 8 2.1加速流动资金周转可减少资金占用量.............................. 8 2.2加速流动资金周转可提高企业资金利润率.......................... 8 2.3加速流动资金周转可改善企业经营管理............................ 8 2.4加速流动资金周转可增强国际竞争能力............................