转企改制背景下出版企业营运资本管理——以cabp营运资本管理为例-working capital management of publishing enterprises under the background of transformation from enterprise to enterprise —— taking cabp working capital management as an example.docxVIP

I I 摘 要 出版行业承担着知识传承，弘扬民族文化，提高人们精神生活的重任，而经 济效益是衡量企业经营状况的基础。肩负着双重使命的出版行业的转企改制，将 出版社推入激烈竞争的市场，实行现代企业制度，对传统出版社形成了巨大的冲 击，但同时也提供了无限大的发展机遇。营运资本管理维系着企业的日常经营活 动，强化企业的营运资本管理是我国出版业适应新的竞争体系，提高整体盈利能 力，寻求稳健发展，增强内部核心竞争力的内在要求。 传统营运资本管理将营运资本各项目割裂开来进行研究，以确定各项的最佳 持有量为方式，对营运资本进行评价和管理。但在竞争越来越激烈的市场中，这 种管理方式已经不适应现代企业的发展。近年来，将营运资本管理与企业的业务 流程相结合的管理策略成为了管理营运资本的新视角。 本文以传统营运资本的指标分析为出发点，站在与业务流程相结合的新的视 角上，以在转企改制大背景下的传统出版企业 CABP 为例，全面、系统的对其营 运资本管理进行了研究。首先，本文阐述了传统营运资本管理和与业务流程相结 合的营运资本管理方式，通过比较提出新的管理方式的重要性。然后，通过对 CABP 现状，转企改制的状况，其外部环境，和营运资本管理现状的分析，针对 其营运资本管理存在的问题，从各业务流程角度，即采购、生产供应、销售等主 要流程入手，分析了问题存在的原因，并提出了解决的方案。 关键词：营运资本，业务流程，出版企业，转企改制 II II Abstract Publishing industry has the responsibility of knowledge inheritance, national culture promotion and people spiritual life’s improvement. Meanwhile, the economic benefit is the foundation of the measurement of enterprise operating performance. Under the background of turning enterprises restructuring, the press with a dual mission will implement a modern enterprise system, and simultaneously be pushed into the highly competitive market, which will form a huge impact to the traditional press as well as unlimited opportunities for development. Working capital management is the maintenance of the daily business activities of enterprises. Strengthening the working capital management is the internal requirements of adapting to the new competitive system, improving overall profitability, seeking healthy development and enhancing the core inherent competitiveness of the publishing industry. The traditional theory of working capital management is evaluating and managing working capital by doing the research for each working capital project separately to determine the best holdings for each project. However, this management theory has not adapted to the development of modern enterprises, especially in an increasingly competitive market. Recently, a new perspective management and strategic of working capital by combining the management of working capital with t