基于联想集团年度财务数据分析对企业资金管理的探究.doc

摘要 伴随着经济发展及体制改革的不断深入，中国企业在世界上也逐渐崭露头角。而随着地位的变化，其相应的资金管理体系也同样需要提升或者改革，从而达到与实际情况配套，这就需要从粗放向精细、计划向市场的过渡。事实证明，资金管理对一个企业的可持续发展和适应世界市场的变化起着重要的作用。因此，拥有一个合理的，合适的，科学的资金管理体系，是一个必须认真对待的开放性课题。本文通过对联想集团2011年报中财务数据的分析及简单的逻辑分析，从而对企业尤其是电子产业类企业的资金管理进行探究。文章旨在通过一系列探究，建立有一定效果的资金管理机制，完善企业内部资金运行模式，规范企业内部资金，优化管理结构。将年报中现有的组织构架、管理方式和行为手段不够合理的部分进行优化，改善其中不尽合理的部分，以构建资金可以集中管理、内部资金合理流动的资金管理体系，并在文章中利用相应合适的分析方法，将资金从理想的方向向市场化的方向转化。 关键词：资金管理 财务数据分析 Abstract Along with the economic development and the continuous deepening of reform, Chinese enterprises in the world have cut a figure. With the change of status, the corresponding funds management system also needs to improve or reform, so as to achieve the matching with the actual situation, which requires from extensive to elaborate, plans to market transition. In fact, the management of funds plays an important role to an enterprises sustainable development and adapting to market changes in the world. Therefore, to have a reasonable, appropriate, scientific financial management system is a must take seriously the open problem. In this paper, through the analysis of financial data of Lenovo Groups annual report in 2011 and simple logic, to explore the enterprise especially on electronic industry enterprise funds management. This article is for the purpose of through a series of inquiry, to establish a certain effect fund management mechanism, improve the operating mode of enterprise internal funds, standardize of enterprise internal funds, optimizing management structure. Optimize the unreasonable part of organizational structure, the existing management mode and behavior means in the annual report, improve the unreasonable part, to construct a funds management system in which the funds centralized management and internal capital reasonable flow. And use the corresponding analysis method in the article, transfer funds from the ideal direction to the market direction. Key words: Funds management; Analysis of financial data 目　　录 TOC \o 1-3 \h \z \u HY