基于财务视角的经营协调性分析研究 ——以云南铝业为例-analysis and research on business coordination based on financial perspective - taking yunnan aluminum industry as an example.docxVIP

摘要我国企业的经营环境面临着巨大的不确定性，经营难度在不断增加，资金链 断裂风险已成为困扰现代企业发展的难题。造成资金链断裂的根本原因是存在资 金缺口，而合理稳定的现金支付能力是防止该缺口的有力保障。现金支付能力受 到投资、融资及经营活动的共同影响，故企业投融资及生产经营活动之间是否协 调将直接影响其资金链的安全完整。经营协调性分析通过一定的方法将企业投融资及生产经营活动联系在一起， 运用建立好的数量关系及标准，判断企业在上述财务管理活动中是否存在不协调 状况或资金占用不合理现象，一旦出现大额资金缺口将及时预警，避免资金形势 恶化或资金链断裂使企业陷入财务危机乃至破产。本文在深入学习经营协调性分析方法相关理论和文献的基础上，结合实际案 例，运用该方法帮助案例中企业找到资金运动中的不协调因素，并提出改进意见 及建议，同时认为应加强经营协调性分析方法在现代企业中的应用推广，为更多 面临相同问题的企业提供一种及时准确的财务预警方法，帮助其实时监督资金链 的安全性，以便更好地做出前瞻性战略决策，为企业的可持续发展保驾护航。 关键词：资金链断裂；现金支付能力；经营协调性；财务预警IAbstractOur country enterprise management environment is facing huge uncertainty, operation difficulty is increasing, capital chain rupture risk has become a problem in the modern enterprise development. The root cause of the capital chain rupture is funding gap, reasonable and stable cash solvency is to prevent the gap. Cash ability is affected by the common investment, financing and operating activities, so whether coordination between corporate investment and financing and the production and business operation activities will directly affect the safety and integrity of the capital chain.Coordination analysis through certain methods will enterprises investment and financing and the production and business operation activities, used to establish a good quantitative relation and the standard, whether enterprises in the financial management is not harmonious conditions or nbre unreasonable phenomenon, once appear big shortfall will timely warning, avoid worsening funds or capital chain rupture make the enterprise into a financial crisis or even bankruptcy.In-depth study management coordination analysis method is presented in this paper, on the basis of related theories and literature, combined with the actual case, use the method to help enterprise find capital movement in the case of not harmonious factors, and put forward the improvement opinion and the suggestion, at the same time should strengthen the management coordination analysis method in the application of modern enterprise