1水泵制造企业财务管理分析8﹒5.docVIP

水泵制造企业财务管理分析 ——以上市企业利欧股份为案例 摘要 制造业是我国国民经济的重要支柱力量之一。财务管理贯穿于制造企业经营管理的全过程，具有综合性、规范性和严谨性等特征，是制造企业经营管理的核心。本文研究主要内容，根据财务管理及分析理论，以上市公司利欧股份为研究实例，对加强财务管理能力对研究企业所面临的问题以及解决方法进行探讨。 财务管理对加强提高企业财务管理能力对提高企业竞争力有着现实意义。当前生产制造企业对财务管理工作的重要性认识不够，同时也包括水泵制造企业, 没有形成良好的理财观念和财务管理制度, 财务管理及分析在整个企业管理工作中没有起到牵动作用。财务管理及分析能力的好坏, 将直接影响到制造企业的竞争能力，而生产制造企业由于存在其独特性，所以财务管理对加强提高企业财务管理能力对提高企业竞争力有着现实意义。 结论，影响水泵制造业财务管理的因素主要来自各类风险和企业自身的发展局限性。要想解决这一问题，水泵制造企业必须建立行之有效的财务管理制度。 关键字；制造业；水泵；财务管理； Pump manufacturing enterprise financial management analysis Abstract AbstractManufacturing is one of the important pillar of the national economy strength. Financial management throughout the whole process of manufacturing enterprise management, has the characteristics such as comprehensive and normative and rigour, is the core of the manufacturing enterprise management. In this paper, according to the theory of financial management and analysis to Leo shares of listed companies as the research example, to strengthen the financial management ability to research enterprise facing the problems and solutions are discussed. Financial management to the strengthening of enterprise financial management ability to improve enterprise competitiveness has practical significance. The current manufacturing enterprises to realize the importance of financial management work is not enough, also includes the pump manufacturing enterprises, there is no good concept of financial management and financial management system, financial management and analysis across the enterprise management in no affects. Financial management and analysis ability, good or bad will directly affect the manufacturing enterprise competition ability, and manufacturing enterprises due to its uniqueness, so to strengthen financial management to improve enterprise financial management ability to improve enterprise competitiveness has practical significance. This paper adopts the combination of theory and empirical study, mainly for instance the past five ann