海南矿业股份有限公司现金流量管理存在问题及对策分论文设计VIP专享VIP免费

I摘要摘要现金在企业的发展过程中至关重要，只有现金充足了企业才能正常有效的运行。但是伴随着中国经济的持续波动以及一些西方国家经济的影响，近几年，中国在各种产业竞争力度上也有所减弱。更重要的是，这些影响使我国面临很大的现金管理上的风险。因此，现金流量管理目前对于企业来说，地位越来越高，越来越受到人们的关注。本文首先对现金流量管理相关理论进行了归纳和总结，然后具体分析了2014年到2018年海南矿业关于经营管理活动、投资管理活动以及筹资管理活动方面的现金流量相关的内容，得出海南矿业的现金流量管理存在着货币资金持有量过多、投资计划不合理、筹资渠道单一等各种问题，最后基于海南矿业发展实际提出了建立财务预算部门，合理分配资金、合理安排企业投资活动以及扩宽融资渠道，提升企业获利能力等改善企业现金流量管理的措施。最终通过对海南矿业的相关研究去分析如何去将现金流量进行更好的管理和改善，从而进一步提高企业的市场竞争力，同时通过本文的分析也希望能够给其他企业在现金流量管理方面做出一定的作用。关键词：现金；现金流量管理；海南矿业；IIABSTRACTABSTRACTCashisveryimportantinthedevelopmentofanenterprise.Onlywhencashissufficientcantheenterpriserunnormallyandeffectively.However,alongwiththecontinuousfluctuationofChina'seconomyandtheinfluenceofsomewesterncountries'economy,China'scompetitivenessinvariousindustrieshasalsoweakenedinrecentyears.Moreimportantly,theimpactoftheseisthatChinaisfacingagreatriskincashmanagement.Therefore,cashflowmanagementforenterprises,thestatusofhigherandhigher,moreandmorepeople'sattention.Thisarticle.First,itsummarizesandsummarizestherelevanttheoriesofcashflowmanagement,andthenspecificallyanalyzesthecashflowmanagementofHainanminingoperationsfrom2014to2018,cashflowmanagementofinvestmentactivitiesandfinancingThesituationofactivecashflowmanagementshowsthatthecashflowmanagementofHainanMininghasvariousproblemssuchasexcessiveholdingofmonetaryfunds,unreasonableinvestmentplans,andsinglefinancingchannel.Finally,theestablishmentofafinancialbudgetdepartmentbasedontheactualdevelopmentofHainanMining,Reasonableallocationoffunds,reasonablearrangementsforcorporateinvestmentactivities,andexpansionoffinancingchannelstoimprovecorporateprofitabilityandothersuggestionstoimprovecorporatecashflowmanagement.ItishopedthattheresearchinthisarticlecanimprovethecurrentsituationofHainanminingcashflowmanagementandincreasethemarketcompetitivenessofenterprises,andalsoprovidesomereferenceforothercompaniestoimprovecashflowmanagement.Keywords:Cash,Cashflowmanagement,Hainanmining,I目录目录摘要..............................................................................................................................IABSTRACT..................................................................................................................II1绪论...........................................................................................................................11.1研究背景..........................................................................................................11.2研究意义..........................................................................................................11.3国内外研究现状..............................................................................................11.3.1国内研究现状.......................................................................................11.3.2国外研究现状.......................................................................................21.4研究...