宇通公司财务管理问题及对策分析-财务管理毕业论文-本科毕业论文-毕业论文.docx

宇通公司财务管理问题及对策分析-财务管理毕业论文-本科毕业论文-毕业论文 ——文章均为WORD文档，下载后可直接编辑使用亦可打印—— 　　摘要 　　企业的财务管理是企业管理工作的重要组成部分，是企业管理的核心，对于改善企业经营管理，提高企业经济效益具有十分重要的作用。 　　本文分别针对宇通公司主要财务报表进行了比较详细的分析。对于利润表，主要分析其结构、持续盈利能力和对利润的支付能力，并运用了杜邦财务分析体系；对于资产负债表，剖析各项资产的质量和结构，研究企业偿债能力、资产管理效率和资源盈利能力；对于现金流量表进行现金流星的结构分析，分析获得现金的能力和质量及现金的支付能力。此外，详细分析的基础上，发现宇通公司存在如下五个问题：（1）负债增加，财务风险加大（2）资产利用效率低下（3）应收账款周转率低（4）部门划分不明确（5）财务管理信息系统使用落后。并提出相关建议：（1）提高资金使用质量，减少负债（2）提高应收账款周转率（3）明确部门的职能划分，各司其职（4）提高财会人员的系统操作能力。 　　本文仅以公开的财务报表信息为研究依据，作者未能到公司实地调研，如所用数据与实际有误，愿意得到指正并做进一步修改。 　　关键词：宇通客车；财务管理；研究 　　Abstract 　　Enterprise financial management is the important component of enterprise management, is the core of enterprise management, to improve enterprise management, plays a very important role to improve the economic efficiency of enterprises. 　　The paper analyzes respectively each of the three main statements in detail.The profit structure, the long-term ability of gaining profit and the ability that the profit earns cash are studied seriously about the income statement.In addition, ne Du Pont System is used during analyzing the income statement.When the balance sheet is studied.the attention is paid to the assetsquality and structures.Accordingly,the solvency of the long-term and short--term debts,the operating efficiencies of all sorts of assets and the ability that all resources acquire profits become the emphasis of studying.About the funds flow statement, the structure of cash flow is similarly analyzed.Moreover,the ability that the corporate earns cash,the quality condition of the cash and the ability that the cash may be used to pay are studied carefully.Then the paper summarizes and evaluates synthetically the corporate finance position on the basis of the foregoing analyses.Found that there are five problems Yutong Company: （1） an increase in liabilities, increased financial risk （2） asset utilization efficiency （3） accounts receivable turnover rate is low （4） division is not clear （5） financial management inf