摘 要财务管理在现代企业的发展中发挥着非常重要的作用，财务管理可以使企业在激烈竞争中取得胜利和得到正常的运行和发展。本文以广东坚朗五金制品股份有限公司作为研究对象，开始先分析了广东坚朗五金制品股份有限公司面临的机遇和困难，面临机遇应该积极把握，面对困难应该努力克服。其次分析了经营状况，从偿债能力、营运能力和盈利能力进行分析，通过分析其经营状况和年报，得出广东坚朗五金制品股份有限公司存在以下财务管理问题：投资策略不合理、筹资成本高、资金回笼速度慢以及市场竞争大成本高，面对这些问题提出一些对策加以管理。关键词：财务管理 筹资成本 资金回笼AbstractFinancial management plays a very important role in the development of modern enterprise.Financial management can make enterprise win in the fierce competition and get the normal operation and development.This paper takes Guangdong Jianlang Harware Products Co.As the research object, this paper first analyzes the opportunities and difficulties faced by Guangdong Jianlang Hardware Products Co.,Ltd.Secondly, it analyzes the operating conditions from the perspectives of solvency, operating capacity and profitability. By analyzing its operating conditions and annual reports,It is concluded that Guangdong Jianlang Hardware Products Co.,Ltd. Has the following financial management problems: unreasonable investment strategy, the financing cost is high, the fund returns the speed is slow and the market competition is big the cost is high, facing these problems puts forward some countermeasures to manage.Key words: financial management financing cost money collecting目 录一、 引言.........................................................1二、 坚朗五金制品公司发展面临的困难与机遇....................1（一）坚朗五金制品公司面临的机遇................................2（二）坚朗五金制品公司面临的困难................................2三、 坚朗五金制品公司经营状况分析.............................3（一） 偿债能力...
