2012会计专业毕业论文我国能源上市公司营运资本管理研究.doc

论文题目:我国能源上市公司营运资本管理研究 专 业:会计学 学 生:任奇巨 签名: 指导老师:王新红 签名: 摘 要 科技的发展让我们感受着生活日新月异的变化，却也加剧了对能源需求的增长。能源行业一直以来都是我国国民经济的重要支柱产业，也是垄断性较高的行业之一。近年来，随着我国大部分能源企业内部改革完成后重组上市，其对营运资本的有效管理与运用变得更为迫切，然而相对于长期发展战略，规模扩张等，能源企业营运资本管理所受重视程度远远不够，相关的理论实证研究也相对匮乏。基于此，本文就我国能源上市公司营运资本管理的状况进行了探讨与研究。 本文主要以目前我国能源企业现状为背景,充分借鉴当前其他行业营运资本管理上的宝贵经验，阐述营运资本管理的重要性与基本方法，并采用沃尔评分法，以能源上市公司中的70家公司为样本，从安全性、营运性、配比性三个方面进行综合评价与分析，发现现阶段我国能源上市公司营运资本管理安全性水平层次不齐，营运能力较差，但其盈利状况较好，其营运资本配比结构仍然偏于保守。从整体上看，能源上市公司营运资本管理政策正由稳健型向激进型转变。进而针对性的提出能源上市企业营运资本管理的建议与对策,为提高能源上市公司对营运资本管理重要性的认识程度，进一步提升能源企业业绩作出相应的贡献。 [关键词] 能源上市公司 营运资本管理 沃尔比重评分 [论文类型] 应用型 Title:Chinese Energy listed companies research on working capital manag- ement Major:Accounting Name: Signature: Supervisor: Signature: ABSTRACT Development of science and technology make us feel the rapid changes in life, but also exacerbated by the growth in energy demand. Chinas national economy in the energy sector has been an important pillar industry, is also one of the higher monopoly industry. In recent years, with most of our energy companies after the completion of the internal reform, restructuring and listing of its effective management and use of working capital has become more urgent However, relative to the long-term development strategy, scale expansion, the energy companies operating capital suffered the degree of attention is not enough, the theory of empirical research is relatively scarce. Based on this, the status of the working capital management in Chinas energy companies to explore and research. In this paper, the background to the current status of Chinas energy companies to fully draw on the valuable experience in other industries, working capital management on the importance of working capital management and the basic methods, and Wal-score to 70 energy companiesas the sample, security, operational sex ratio of three aspects of the comprehensive eval