会计管理专业 中国铁建股份有限公司营运资金管理研究

中国铁建股份有限公司营运资金管理研究摘 要营运资金作为企业生产经营的“血液”，关系着公司的生存命脉，因此公司需要不断地提升营运资金的管理效率，以促进公司内、外部各业务活动的高效运转，从而有效地实现企业利益的最大化。随着近几年来建筑行业的迅速发展，建筑行业内的竞争日益激烈，目前建筑行业普遍存在着营运资金不足、应收账款数额大、资金周转缓慢以及工程款项拖欠期长等现象。在这一形势下，如何提高建筑企业营运资金管理的水平引起了社会各界的关注。为此本文以中国铁建股份有限公司为研究对象，运用渠道管理理论，从生产渠道、采购渠道和销售渠道等方面系统分析了该公司营运资金管理的现状及其存在问题的成因，从而为提升中国铁建股份有限公司的营运资金管理水平提出了相应的建议。关键词：营运资金；营运资金管理；渠道管理Study on Working Capital Management of China Railway Construction Corporation LimitedAbstractWorking capital is the "blood" of an enterprise's production and operation, and it is vital to the survival of the company. Therefore, the company needs to improve the efficiency of working capital management, promote the efficient operation of various business activities, and effectively realize the maximization of enterprise interests. With the rapid development of the construction industry and increasingly fierce competition, the construction industry generally exists the phenomenon of insufficient working capital, large amount of receivables, slow capital turnover and long overdue project funds. In this situation, how to improve the level of working capital management of construction enterprises has attracted the attention of the community. This paper in China railway construction co., LTD as the research object, using the theory of channel management, from the production channels, procurement and sales channels and so on system analysis the present situation of the company's working capital management and the cause of the problems,...