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分类号F606.6密级UDC学号5304081037YA移动通信公司现金流管理研究学位申请人：张永峰指导教师：曹建安副教授学科领域：会计硕士（MPAcc）学位类别：会计硕士（MPAcc）2009年3月西安交通大学硕士学位论文YA移动通信公司现金流管理研究张永峰2009年3月硕士学位论文YA移动通信公司现金流管理研究申请人：张永峰学科领域：会计硕士（MPAcc）指导教师：曹建安副教授2009年3月StudyonCashFlowManagementOfYAMobileAthesissubmittedtoXi’anJiaotongUniversityinpartialfulfillmentoftherequirementforthedegreeofMasterofProfessionalAccountingByYongfengZhang（MasterofProfessionalAccounting）Supervisor:AssociateProfessorJian’anCaoMarch2009摘要I论文题目：YA移动通信公司现金流管理研究学科领域：会计硕士（MPAcc）申请人：张永峰指导教师：曹建安副教授摘要随着YA移动通信公司规模的快速膨胀，企业管理链条不断拉长，激烈的市场竞争削弱了公司赢利空间，YA公司急需由快速发展期的粗放式管理方式向精细化管理模式转变，以适应企业运营和发展的需要。YA移动通信公司现有的现金流较为充沛，但内部管理制度不健全，没有形成科学的管理体系，从而造成企业营收资金大量沉淀于基层营业网点，资金流速慢，风险性高；资金使用缺乏前瞻性的预算支撑，不利于资金效率提升。本文对作为YA移动通信公司运行的主要血脉—现金流管理进行了分析和研究。在研究和分析中外现金流管理理论的基础上，结合YA移动所面临的内外部环境及自身的运营特点，充分分析了YA移动通信公司现金管理的现状，剖析了其现有现金管理存在的问题和原因。即因为缺乏完整的现金流管理体系、现金充分性较差、没有实现有效地现金流预算管理、制度执行缺乏激励考核、对下属县级分公司现金管理粗糙等，影响了YA移动现金流的通畅高效流转，造成资金安全风险较高的现状。从而引出构建YA移动通信公司现金流体系的必要性和紧迫性。并从现金流量分析、现金流量预测、现金流控制三个方面展开研究。在借鉴国内外现金流管理理论方法的基础上，对YA移动现有现金流管理的经验进行提炼和升华，根据“规范、高效、服务”的指导思想和“量入为出、谨慎性、科学性和可行性”原则，分别从现金流分析体系、现金流预算体系（包括现金流管理制度建立健全、现金流量预算、现金流预算评价）和现金流控制体系（包括：现金流流程控制、现金流流速管理、SOX内部控制矩阵、现金流预警体系初步设想）等几个方面设计和建立了YA移动公司的现金流管理体系。旨在通过该体系的运作，建立长效化的现金流规范管理机制，解决现阶段现金流管理主要问题，提升公司现金流管理水平。论文对构建的YA移动通信公司现金流管理体系的科学性和可行性、以及YA移动通信公司现金流量管理体系实施的内外环境进行了详细分析。分别从投资必要性、技术可行性、财务可行性、组织可行性、以及方案的认可度等方面对该管理体系的可行性进行了论证，并对该管理体系的实施效果和效益进行了预评估。论文基于YA移动公司管理实际需要研究的，论文提出的YA移动公司的现金流管理体系对YA移动公司财务管理水平以及整体管理水平的提高都具有一定的促进作用。摘要II关键词：现金流管理；体系设计；管理实施论文类型：应用基础ABSTRACTIIITitle：ResearchofCashFlowManagementInY.AMobileCommunicationsCompanyProfessionalFields：MasterofProfessionalAccountingApplicant：YongfengZhangSupervisor：Associateprof.Jian’anCao,ABSTRACTWiththescalerapidlyexpandedanditscorporatemanagementlevelconstantlyimprovedinY.AMobileCommunicationsCompany,thefiercemarketcompetitionhasweakenthecompany'sprofitspace.YAcompanyurgentlyneedtochangethemanagementdevelopmentmodelinordertoadapttoenterpriseoperationanddevelopmentneeds.Y.AMobileCommunicationsCompany’sexistingcashflowsarequitesufficient,butinternalmanagementsystemisdistempered,andthereisnoscientificmanagementsystem,resultingmostcorporaterevenuesinktothegrass-rootsbusinessoutlets.Slowflowofcash,highrisk,lackoftheforward-lookingbudgetsupportingbeforeusingthefundsareallwentagainsttheefficiencyoffundsusing.Inthispaper,weconductedonadeepanalysisandresearchofthecashflowmanagement,whichisthemajorbloodinY.AMobileCommunicationsCompany’soperatingactivities.BasedontheresearchandanalysisofChineseandforeigncashflowmanagementtheories,andcombinedtheinternalandexternalenvironmentY.AMobileCommunicationsCompanyfacedanditsownoperatingcharacteristics,wemadeafullanalysisofthecurrentsituationofcashflowmanagementinY.AMobileCommunicationsCompany,andwealsoanalyzedtheproblemsandreasonsofthecurrentcashflowmanagementsystem.Itis,thelackofacompletecashflowmanagementsystem,pooradequacyofcash,inefficientcashflowbudgetingmanagement,lackofincentivesystemintheimplementationofassessment,androughmanagementtothecounty-levelbranchesincashflowmanagement,thataffectthecashflowmovingefficientlyinY.AMobile,whichalsoresultstoahighliquidityrisk.Thus,thesituationwementionedaboveleadsanecessityandurgencytobuildanefficientandeffectivecashflowmanagementsysteminY.AMobileCommunicationsCompany.Wecommittedtheresearchfromthreeaspects:cashflowanalyzing,cashflowbudgeting,andcashflowcontrolling.Accordingtotheguidelinesof“norms,efficient,service”andtheprinciplesof“makeendsmeet,prudence,scientificityandfeasibility”,cashflowmanagementsystemforY.AMobileCommunicationsCompanyhasbeensettedupfromthreefollowingaspects:cashflowanalzingsystem;cashflowbudgtingsystemthatincludestheestabilshmentofcashflowmanagementrules,thebudgetofcashflowvolume,andthevaluationofcashflowbudget;andcashflowcontrollingsystemthatcomposesofflowcontrolofcashflow,speedmanagementofcashflow,SOXinternalcontrolmatrix,andABSTRACTIVpreliminaryplanofcashflowearly-warningsystem.Thepaperhopesthattheestablishmentandoperationofthissystemwillprovidealong-termandstandardcashflowmanagementmechanismtosovlethemainproblemsexstingintheareaofcashflowmanagementatthisstagetopromottheabilityofcashflowmanagement.ThispaperconductsadetailedanalysisonthescientificityandfeasibilityofconstructionofY.AMobileCommunicationsCompany’scashflowmanagementsystem,aswellastheinternalandexternalimplementationenvironmentofcashflowmanagementsystem.Itdemonstratesthefeasibilityofthiscashflowmanagementsystemfromthefollowingperspectives:thenecessityofinvestment,technologicalfeasibility,financialviability,organizationalviability,aswellasprogramsaccrediteddegrees.Thepaperalsopre-assessestheeffectivenessandefficiencyoftheimplementationoftheproposedcashflowmanagementsystem.ThecashflowmanagementsysteminY.AMobileCompanyofferedbythispaperhasfacilitatedtoandwillcontinuetoimprovethefinancialmanagementlevelandthewholecompany’soverallmanagementability.KEYWORDS：cashflowmanagement;systemdesigning;managementimplementationTYPEOFTHESIS：BasicApplication目录V目录1绪论......................................................