资金紧张资金紧张.doc

沈 阳 理 工 大 学 应 用 技 术 学 院 题 目： 系： 经济管理系 专 业： 会 计 学生姓名： 莎 指导教师： 宁 2010年 月 日 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。 Abstract In modern society, the funds are all enterprises in the development process will be a prominentproblem encountered. The companys operating funds is the company daily management and turnover use dynamic sex resources，but also the companys 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 HaoXiang textile 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 HaoXiang textile 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，optimize capital structure and cleaning enterprise receivables，accelerate the capital turnover. Keywords：Funds；Fund shortage；Funds Management 目 录摘 要 I Abstract II 目 录 III 绪 论 1 1 资金紧张的概述 2 1.1 资金的含义 2 1.2 资金紧张的含义 2 1.3 研究资金紧张的目的 3 1.3.1 资金紧张对企业的影响 3 1.3.2 解决资金紧张的意义 4 2 丰县昊翔纺织厂现状及其资金紧张原因分析 5 2.1 丰县昊翔纺织厂的现状 5 2.2 外部环境对企业发展的束缚 6 2.2.1 原材料紧张加剧企业压力 6 2.2.2 企业融资渠道单一 6 2.3 内部不良因素对企业的制约 7 2.3.1 产品滞销严重 7 2.3.2 投资规模扩张过快 7 2.3.3