资金流动性对公司经济效益的影响分析—以比亚迪公司为例.pdfVIP

中文摘要 资金流动性对公司经济效益的影响分析— 以比亚迪公司为例 摘 要 近年来世界经济环境并不稳定，我国经济受到影响，发展势头较为缓慢，这种背景下 企业的资金流动性管理成为制约企业生存与发展的基础。资本流动是指企业通过生产经营 活动、投资活动、融资活动和非经常性项目产生的资本流入和流出，资金链断裂风险严重 危及到企业的正常经营，因此需要科学管理资金流动性，加强管理资金流入和流出，对投 融资活动和经营活动等资金流量进行科学监管。 比亚迪作为我国汽车电子、轨道交通、新能源和电子的龙头上市企业，资金流动性管 理显示出其具有范围广、涉及金额大等特征，对于其目前采取的结算中心管理模式，在实 践过程中存在着预算调整不及时、应收账款及票据上升的问题，这些问题产生的主要原因 是资金流动性管理信息系统不健全、资金流监控管理不到位，因而本文提出要建立高效完 善的信息共享平台，采用多元化资金流动性监控分级系统，来加强比亚迪的资金流动性管 理。 关键词：资金流动性；经济效益；财务信息共享； I ABSTRACT Analysis of the impact of capital liquidity on the companys economic benefits -- a case study of BYD Company ABSTRACT In recent years, the world economic environment is not stable, Chinas economy is affected, and the development momentum is relatively slow. Under this background, the capital liquidity management of enterprises has become the basis restricting the survival and development of enterprises. Capital flow refers to the capital inflow and outflow generated by enterprises through production and operation activities, investment activities, financing activities and non recurring projects. The risk of capital chain rupture seriously endangers the normal operation of enterprises. Therefore, it is necessary to strengthen the management of enterprise capital liquidity, strictly control the inflow and outflow of capital, and strengthen the supervision of capital flow in various processes of operation, investment and financing activities. As a leading listed enterprise in Chinas automotive electronics, rail transit, new energy and electronics, BYDs capital liquidity management has the character