本科论文摘要随着国民经济的不断增长和人民生活品质的日益提高，人们对汽车的需求量越来越大，汽车生产销售企业也随着汽车行业的蒸蒸日上而进一步兴盛。然而，在许多汽车产销企业的发展过程中，其企业的财务管理发展水平并没有随之提高，反而是漏洞百出，这在企业的未来发展道路上种下了风险隐患。企业稳健发展的前提条件之一就是不断提高财务管理的水平，只有处理好财务管理存在的问题，才能适应当今经济形势下汽车行业发展不断加快的趋势，才能满足汽车生产销售企业的发展要求。汽车产销企业结合自身实际情况，对企业财务管理存在的不足提出加以改善的对策具有重要的现实意义，对其在同行业中长远发展有着重要作用。本文以重庆长安汽车股份有限公司为例，运用查阅资料、案例分析等研究方法，探讨了该公司目前的财务管理现状，指出其财务管理在融资方式、应收账款、监督机制、规范账务等方面存在的问题，分析了存在这些问题的原因，并指向性的提出了完善意见和改进措施，重点提出了优化融资方案，加强应收账款管控，完善内控监督机制，提高人员素养等建议，以推进财务管理工作改进策略的实施，使其朝着更好的方向稳健发展。关键词：汽车企业：财务管理：对策研究本科论文AbstractWith the continuous growth of economy and the increasing improvement of people'squality of life,people's demand for automobiles is growing.Automobile production and salesenterprises are also thriving with the vigorous development of the automobileindustry.However,in the development process of many automobile production and marketingenterprises the development level of their financial management has not been improved,but isfull of loopholes.Which has laid a major hidden danger in the future development of theenterprise.The improvement of enterprise financial management level is the prerequisite forthe long-term and stable development of the company.As an important component ofenterprise management,financial management directly affects the business results of theenterprise and plays an important role in the development of the enterprise.Only by solvingthe problems of financial management,can we cope with the trend of the continuousacceleration of the development of the automobile industry,and meet the developmentrequirements of automobile production and sales enterprises.Combining with the actualsituation of automobile production and sales enterprises,it is of great practical significance toput forward countermeasures to improve the financial management of enterprises,which playsan important role in the long-term development of the same industry.This paper takesChongqing Chang an Automobile company,it discusses the situation of the company'sfinancial management,analyzes the causes,and puts forward the improvementcountermeasures.focuses on the suggestions of widening financing channel,reducingcosts,improving personnel quality,etc,And puts forward the optimization scheme of financialmanagement.Make it develop steadily in a better direction.Key words:Automotive Enterprises;Financial management;Countermeasures study本科论文目录第1章绪论1.2国内外研究现状1.3研究目的及意义.221.3.2研究意义1.4研究内容和方法31.4.1研究内容1.4.2研究方法3第2章财务管理相关理论基础.52.1财务管理的含义52.2财务管理基本原则52.2.1现金收平衡原则2.2.2成本收益权衡原则52.2.3风险收益均衡原则…52.2.4管理和利益关系协调原则2.3财务管理主要内容.…第3章重庆长安汽车股份有限公司财务管理现状及存在的问题73.1重庆长安汽车股份有限公司简介3.2重庆长安汽车股份有限公司财务管理现状73.3重庆长安汽车股份有限公司财务管理存在的问题3.3.1融资能力薄弱…93.3.2应收账款周转期逐渐增长93.3.3财务管理内控监督体制失效.103.3.4账务处理不规范第4章重庆长安汽车股份有限公司财务管理问题存在的成因..114.】融资欠缺规划…114.2应收账款管控工作不足