某矿业公司财务管理的对策研究

【作者】 唐雪梅；

【导师】 杨殿；

【作者基本信息】 中南大学 ， 采矿工程， 2003， 硕士

【摘要】 随着经济全球化进程的加快，以及西方各国资源全球化战略的实施，我国的矿业企业面临着激烈的竞争，这就要求包括资源、技术、财务管理等在内影响企业生存的因素得到优化。其中财务管理的好坏直接影响企业的生存与发展，因此对于矿业企业的财务进行科学、现代化的管理意义重大。论文在分析目前矿业企业的国内外形势基础上，对某矿业有限责任公司财务管理对策进行了研究，主要内容如下： 首先对矿业企业目前所面临的国际、国内形势及财务管理的环境进行了简要分析，如国际矿业进入我国、现代企业制度的建立、矿业政策的变化等，并分析了对财务管理的影响。 其次，简单介绍了国内外财务管理的先进观念和方法，如资金时间价值观念、风险价值观念、机会成本观念、期权观念、投资风险调整贴现率法及杜邦财务体系等。 第三，对某矿业有限责任公司财务管理的现状进行了较为详细的分析和评价，先介绍了其财务管理的总体情况，如筹资情况、投资情况、股利分配情况，然后通过财务报表分析，明确了该公司的基本财务状况：如偿债能力、盈利能力、资产利用情况、现金流量、获取现金能力和收益质量等。 最后，针对该公司财务管理的具体情况及存在的问题，对该公司应该如何调整筹资决策、如何调整资本结构决策和投资决策及其他方面提出了一些有一定参考价值的建议。更多还原

【Abstract】 With the acceleration of global economy and the implementation of the global resource strategy in western countries, our state’s mining industry faces vehement competition. This change needs the factors include resource, technology and finance management etc, which have great influence on the existence of mining enterprises, be optimized. Among them the quality of finance management has direct influence on the existence and development of a mining enterprise. So it is very important that the finance of a mining enterprise should get scientific and modern management. This paper studies about the financial countermeasures of some mining limited company, based on the analysis of the situation of mining enterprises in and outside our country.Firstly, the finance management conditions which mining enterprise facing at home and abroad nowadays is analyzed simply in this paper, such as the intruding of international mining enterprises, the establishment of modern enterprise mechanism, the change of policies of mining enterprises etc. And the influences of these factors on finance management are also analyzed.Secondly, it introduces the advanced ideas and methods of finance management both at home and abroad, such as the idea of capital and time value, the idea of venture value, the idea of opportunity cost, themethod of investment risk adjustment discount rate, the option idea etc.Thirdly, it analyzes and appraises the company’s finance situation, that is, it evaluates the company’s total condition, such as raising money, investment and distributing dividend and then by analyzing the balance sheets, income statements and cash flow table. It explains the company’s solvency, profitability, activity, cash flow, gaining cash ability and income quality etc.Finally, some advices about how to adjust the company’s policies about raising money, capital structure, investment and other aspects are put forward in this paper according to the company’s special condition.更多还原