南 昌 工 程 学 院
经济贸易  学院   财务管理 专业
      毕业论文题目 企业资金紧张的原因及缓解对策 
学生姓名         黄文峰               
                                             
班    级     10级财务管理(双学位)班       
                                               
            **********               
                                               
指导教师         郑  智                 
完成日期   二零一三   十二    二十 

企业资金紧张的原因及缓解对策
Causes and Countermeasures of enterprise funds tension
总计  毕业论文   13    页
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在现代社会中,资金是所有企业在发展过程中都会遇到的一个突出问题。企业的资金是进行日常经营管理而周转使用的动性资源,更是企业赖以生存的基本条件。因此,资金的管理对企业具有极其重要的意义。本文首先对资金紧张进行了概述,介绍了资金的含义、资金紧张的影响和解决资金紧张的意义。然后分析了企业出现资金紧张的原因,其中外部环境对企业发展的束缚包括原材料紧张加剧企业压力、企业融资渠道单一;内部不良因素对企业的制约包括产品滞销严重、投资规模扩张过快、资金结构不合理和应收账款回收资金周期长。最后,本文根据上述原因,提出了解决企业资金紧张问题的对策。其中,从依靠自身优势减缓企业压力上讲包括改善成本控制降低成本压力、拓宽企业融资渠道;从提高企业自身发展能力优化内部因素上讲包括加快产品销售速度、适度安排投资规模和进度、优化企业资金结构和清理应收账款,加快资金周转。
关键词资金 资金紧张 资金管理  对策

Abstract
In modern society the funds are all enterprises in the development process will be a prominent problem encountered. The company's operating funds is the company daily management and turnover use dynamic sex resources,but also the company's survival and the basic condition,therefore,operating funds management has very important significance to the company. This paper firstly funds are summarized,introduced the meaning,funds fund of funds and to solve the influence of meaning. Then it analyses the good enterprise appear funds reasons,including the external environment factors including macroeconomic policies tight,go against the SME financing mechanism,The enterprise internal factors include unmarketable products seriously,investment scale expanding quick,capital structure is reasonable and receivable money back cycle is long. Finally,according to the above reasons,and puts forward some solutions to the problems of shortage of funds enterprise good the countermeasures,which,from the macroscopic level countermeasures including adopt appropriate macroeconomic policy,loose widen SME' financing channels,From the micro-level countermeasures include speed up product sales speed,moderate arrange investment scale and progress,optimiz
e capital structure and cleaning enterprise receivables,accelerate the capital turnover. 金融危机的影响