突发事件视角下创业板企业现金持有分析—以开元教育为例 会计财务管理专业VIP免费

突发事件视角下创业板企业现金持有分析—以开元教育为例内容摘要这几年来，学界学者为现金被创业板企业把持的现象争吵的面红耳赤。我国创业板企业现金成长性强、持有水平高，同时，也存在着高风险的问题。企业该如何合理利用现金避免浪费现金资源，成为一个重点关注的问题。为了分析这一问题，从突发事件视角下出发，丰富和拓展了创业板公司现金管理的内容和思路，对创业板企业现金持有的分析就具有重要的理论现实意义。本文以开元教育为例，通过对其现有的现金持有行为进行分析，介绍创业板现金持有等概念为分析提供依据。首先，通过大量收集文献对创业板企业现金持有相关的国内外研究成果进行整理和总结，对相关理论基础进行分析，然后从突发事件视角出发，以开元教育2016-2020年的财务数据为依据，运用财务分析方法对开元教育涉及的现金持有财务状况进行分析对比研究，对于开元教育突发事件下现金持有的变化情况进行分析与归纳，发现突发事件视角下开元教育现金持有的问题，对相应现金持有的现金储备、获现能力、筹资能力问题进行分析，最后提出加强现金管理、开设线上教育平台、健全经营管理体制解决开元教育现金持有的建议，得出突发事件与创业板企业现金持有相关的结论，完善创业板企业合理使用现金，以提高现金使用的比率，促进职业教育行业与企业的发展。关键词：突发事件创业板企业现金持有开元教育1AnalysisonCashHoldingofEnterprisesinGEMFromThePerspectiveofEmergency——TakeNewCenturyEducationasanExampleAbstractOverthepastfewyears,scholarsintheacademiccircleareredfacedwithargumentsoverthephenomenonthatcashiscontrolledbygementerprises.China'sgementerpriseshavestrongcashgrowthandhighholdinglevel,butatthesametime,theyalsohavetheproblemofhighrisk.Howtomakerationaluseofcashandavoidwastingcashresourceshasbecomeakeyconcernofenterprises.Inordertoanalyzethisproblem,fromtheperspectiveofemergencies,enrichandexpandthecontentandideasofcashmanagementofGEMcompanies,theanalysisofcashholdingsofGEMcompanieshasimportanttheoreticalandpracticalsignificance.Inthispaper,NewCenturyEducationasanexample,throughtheanalysisofitsexistingcashholdingbehavior,theintroductionofGEMcashholdingandotherconceptstoprovideabasisforanalysis.First,gemcorporatecashholdingsbyalargecollectionofliteratureonrelevantresearchresultsathomeandabroadtosortandsummarize,analyzetherelatedtheoreticalbasis,andthenfromtheincidentAngle,tokaiyuaneducationonthebasisofthefinancialdatafrom2016to2020,usingfinancialanalysismethodsplityuaneducationinvolvesthecashholdingsofcomparativestudyonthefinancialsituationanalysis,Forkaiyuaneducationofcashholdingsundertheemergencysituationwassummarizedandanalyzed,foundkaiyuaneducationundertheincidentAngleoftheproblemofcashholdings,thecorrespondingcashholdingsofcashreserves,wasnowability,abilitytoraisefundsproblemswereanalyzed,andfinallyputforwardtostrengthencashmanagement,openonlineeducationplatformandimprovetheoperationandmanagementsystemtosolvekaiyuaneducationadvicecashholdings,ThepaperconcludesthatemergenciesarerelatedtoGEMenterprises'cashholdings,andimprovesthereasonableuseofcashbyGEMenterprises,soastoimprovetheratioofcashuseandpromotethedevelopmentofvocationaleducationindustryandenterprises.Keywords:emergency,GEMenterprise,cashholding,NewCenturyeducation2目录一、绪论····························1（一）研究背景及意义·····················1（二）国内外研究现状····················3二、相关理论··························5（一）创业板企业现金持有的内涵与特点·············5（二）突发事件...