财务管理,本质上就是一项综合管理工作,它的产生基于企业在生产经营过程当中客观存在的各项财务活动和财务关系,是利用价值形式对企业生产过程进行管理,组织财务活动和处理财务关系的管理行为。当前我国中小企业面临的首要任务,就是如何切实有效地解决自身存在的财务管理问题,以增强企业的核心竞争力O本文以EM集团为研究对象,首先介绍了集团所处的工程机械行业的现状,随后从EM集团近4年财务报表的数据入手,通过对反映企业盈利水品,负债水平、资本结构水平等几个关键财务指标的分析,总结出集团当前面临的利润率低、负债率高、财务成本居高不下、融资渠道单一等不良现象。从而进一步挖掘出这些现象背后存在的财务管理制度不健全、专业人员匮乏、资本结构不合理、日常资金管理不善和资金使用效率低下等财务管理问题。然后结合当前的金融状况和融资环境,提出了 EM集团财务管理中应该加以改进的各个方面和操作模式以及与之相应的风险保障措施,力图为企业寻求更为科学合理的财务管理方法,从而提升集团的财务管理水平。
关键词:EM企业集团,财务管理,资金管理,风险控制
ABSTRACTFinancial management, essentially is a comprehensive management, its productionenterprises in the production and operation process of the objective existence of thefinancial activities and the financial relations based on, is to use value form to carry onthe management to the enterprise production process, the management behavior of therelationship between organizational financial activities and the financial treatment. Theprimary task of China's small and medium enterprises facing, is how to effectively solvethe financial management problems of its own, to enhance the core competitiveness ofenterprises.
This article take the EM group as the research object, first introduced the situationof construction machinery industry group locates, then from the EM group's financialstatements for the last 4 years with data, through the reflection of the enterprises' profitwater products, analysis of several levels of debt, capital structure level and other keyfinancial indicators, summarizes the group is currently facing profit rate low, indebtedrate is high, the high financial cost, single financing channel and other undesirablephenomena. To further explore these phenomena behind the financial managementsystem is not perfect, the lack of professionals, the unreasonable capital structure, thedaily financial mismanagement and low efficiency of fund use financial managementproblems. And then combined with the current financial situation and financingenvironment, put forward to improve various aspects and mode of operation and thecorresponding risk safeguard measures should the financial management in EM group,to help enterprises to seek more scientific and reasonable financial managementmethods, so as to enhance the group's financial management level.
KEY WORDS: EM Group, Financial management, Cash management,Risk control
目 录
1、绪论
1.1、研究背景和意义
1.2、财务管理的理论发展及研究现状
1.3、本文的研究方法
1.4、基本思路与逻辑结构
2、EM集团财务管理现状及问题分析
2.1、EM集团介绍及工程机械行业背景
2.2、EM集团相关财务数据分析
2.3、EM财务管理存在的问题及原因分析
3、EM集团财务管理方案设计
3.1、财务管理体系建立和提升
3.2、资源整合,扩大资金来源
3.3、采用“资金池”模式进行日常资金管理
3.4、提升财务管控
3.5、风险防控
4、结论及展望
4.1、结论
4.2、展望
参考文献
致谢
