A企业资金短缺的原因及治理对策

A 企业资金短缺的原因及治理对策

摘 要

公共基础设施建设所需的资金量大且资金回收期较长，对于公共基础设施的建设企业而言，必须具备大量的资金及较高的流动性才能够满足主业发展需求并降低发展风险。A 企业以公共基础设施建设为主营业务，近年来其发展的规模不断扩大，承接项目日渐增多，企业自有资金有限的情况下，资金缺口逐步显露，需要对该企业的资金短缺问题形成客观全面的认识，才能够制定更符合企业发展的相关对策。

本文研究以A 企业的资金短缺为研究对象，结合相关文献及数据，分析导致该企业资金短缺的内外部原因，并寻求促进该企业资金能力优化降低资金缺口的相关对策，以期能够在一定程度上促进企业更好发展。

关键词：财务风险 资金短缺 现金流量

Abstract

Public infrastructure capital funds required for large and long payback period, for the construction of public infrastructure enterprises, must have a lot of money and the higher mobility of the main industry was able to meet the development needs and reduce development risks. Fujian Zhangzhou Development Co., Ltd. to public infrastructure as the main business, its development in recent years have been expanding, increasing to undertake the project, funds owned enterprises limited circumstances, the funding gap gradually revealed the need for the enterprise funds shortage of objective and comprehensive understanding of the formation to be able to develop more in line with the development of enterprises related countermeasures.

This study Zhangzhou Development of a shortage of funds for the study, combined with relevant literature and data, analysis result in the enterprise funds shortage internal and external causes, and seeks to promote the enterprise financial capacity optimization reduces the funding gap related measures, with a view to a certain extent promote enterprises to better development.

Keywords: financial risk cash flow shortage of funds

目 录

摘 要 . ......................................................................... I ABSTRACT . ..................................................................... I I

引言 . .......................................................................... 1

第一章 资金短缺理论概述 . ....................................................... 2

1.1资金短缺的内涵及影响 . ................................................... 2

1.2资金短缺研究综述 . ....................................................... 2

第二章 A企业资金短缺 .......................................................... 3

2.1企业发展现状及行业概况 . ................................................. 3

2.2A 企业的融资渠道分析 . .................................................... 3

2.3A 企业自有资金的使用情况分析 . ............................................ 4

2.4A 企业应收账款周转情况分析 . .............................................. 7

第三章 A企业资金短缺的原因分析 ................................................ 8

3.1造成A 企业资金短缺的外部原因 . ........................................... 8

3.2造成A 企业资金短缺的内部原因 . ........................................... 9

第四章 解决A 企业流动资金短缺的对策 . .......................................... 11

4.1加强企业内部管理，提升决策科学性 . ...................................... 11

4.2加强财务管理，提升资金结构优越性 . ...................................... 11

4.3注重调整和优化融资渠道 . ................................................ 12

4.4合理发展多元化战略 . .................................................... 12

4.5注重企业资产周转能力的改善 . ............................................ 12

结论 . ......................................................................... 14

致 谢 . ...................................................................... 15

参考文献 . ..................................................................... 16