会计毕业论文《通货膨胀对中小企业财务管理的影响及对策》

XXXX大学毕业论文毕业论文题目通货膨胀对中小企业财务管理的影响及对策系专业班级学生姓名性别指导教师职称摘要通货膨胀造成的影响不言而喻。各种迹象表明，2012年应对通货膨胀将是中国经济工作的重点。而通货膨胀形成的主要有两大因素，一是需求驱动，另一个是成本驱动。而通货膨胀对中小企业所带来的财务风险则是我们必须要了解的，只有这样我们才能从中找到方法来解决进而将通货膨胀对中小企业所带来的财务风险降到最低。通货膨胀引发的风险是指由于通货膨胀、货币贬值给投资者带来实际收益水平下降的风险。在通货膨胀情况下,物价普遍上涨,企业生产经营的外部条件恶化。在通货膨胀条件下,随着商品价格的上涨和货币的贬值,货币购买力水平下降,投资者的实际收益不仅没有增加,反而有所减少,这就是货币幻觉。不仅如此,通货膨胀条件下企业的经营管理将会面临着许多不确定性和一般条件下的不同之处,而这些不确定性就是企业所面临的风险。其中财务风险主要包括：定价与成本管理风险,投融资风险,营运资金管理风险和税收风险。针对这些风险,企业应该根据通货膨胀的情况设计出相应的管理对策,以使企业减少通货膨胀的损失。在通常的情况下,企业又无法对通货膨胀环境加以控制,企业应该根据通货膨胀的情况对自己的经营范围、经营手段做出调整,使企业减少通货膨胀带来的损失。从而能更早的从通货膨胀的影响中走出来。本文是通过通货膨胀给中小企业带来的影响出发，深入探究其对其财务管理的影响，并从中找出相应的解觉方案。给中小企业的工作决策提供参考意见。关键词：通货膨胀；税收；营运资金；财务风险AbstractTheimpactofinflationisself-evident.Allsignsthat,withinflationin2012willbethefocusoftheChineseeconomy.Andinflationwhichmainlyhastwobigfactors,ademandisdriving,theotherisacostdrivers.Andforinflationtosmallandmedium-sizedenterprisebroughtaboutbythefinancialriskiswehavetoknow,onlyinthiswaycanwefindwaystosolveandinflationwillbeofsmallandmediumenterprisebroughtaboutbythefinancialrisktotheminimum.Inflationriskisbecausetheinflation,andcurrencydevaluationprovidedinvestorswithactualincomeofthedeclineoftherisk.Intheinflationsituation,pricesgenerallyrise,enterpriseproductionofexternalconditionsdeteriorated.Ininflationconditions,withcommodityprices,becausethecurrencydevaluation,thepurchasingpowerofthemoneylevelsdrop,investorstheincomeofnotonlydoesnotincrease,insteadhasreduced,itisthemoneyillusion.Notonlysuch,inflationconditionstheenterprise'smanagementisfacedwithmanyuncertaintiesandthegeneralconditionsofdifferent,theuncertaintyistheenterprisetherisks.Thefinancialriskofmainlyinclude:pricingandcostmanagementrisk,theriskinvestmentandfinancing,operatingfundsmanagementriskandtaxrisk.Totherisks,enterpriseshouldaccordingtotheinflationsituationdesigncorrespondingmanagementcountermeasure,tomaketheenterprisereduceinflationloss.Innormalcircumstances,enterpriseandnottoinflationcontrolledenvironment,enterpriseshouldaccordingtotheinflationsituationoftheirscopeofoperations,managementhandmaketheadjustmentandtomaketheenterprisereduceinflationloss.Andthatcanearlierfromtheeffectofinflationingoout.Thispaperisthroughinflationtosmallandmedium-sizedenterprisetobringtheinfluenceofthefinancialmanagementoffurthertoexploretheinfluence,andfindoutthecorrespondingsolutionsleepscheme.Tosmallandmedium-sizedenterprisestoprovidereferenceworkdecision-makingadvice.Keywords:Inflation；Taxrevenue；workingcapital；Financialrisk目录第一章绪论..............................................................11.1通货膨胀的时代背景....................................................11.2国家对于通货膨胀的相关政策...........................................11.2.1促进经济平稳较快发展................................................11.2.2保持物价总水平基本稳定..............................................2第二章通货膨胀的相关理论................................................42.1通货膨胀的表现形式....................................................42.2经济学的解释..........................................................42.3通货膨胀的理论........................................................52.3.1货币主义............................................................52.3.2新凯恩斯主义........................................................52.3.3菲利普斯曲线通货膨胀说..............................................5第三章通货膨胀造成的影响................................................73.1持续增压、波及面广....................................................73.2对中小企业的影响......................................................73.2.1资金需求量增加，资金的供应量反而减少................................83.2.2中小企业持有货币性资产遭受购买力损失，持有货币性负债获得购买力收益..83.3.3中小企业的再生产能力受到损害........................................9第四章通货膨胀对中小企业财务管理得来的风险.............................104.1营业收入与成本管理风险...............................................104.1.1定价风险...........................................................104.1.2成本管理风险.......................................................104.2投融资风险...........................................................114.2.1投资风险...........................................................114.2.2融资风险...........................................................114.3营运资金风险.........................................................114.3.1流动资金...........................................................114.3.2应收账款...........................................................124.3.3存货...............................................................124.4税收风险.............................................................12第五章中小企业应对通货膨胀的措施.......................................135.1应对营业收入与成本管理风险的对策.....................................135.1.1适当提高产品价格...................................................135.1.2套期保值...........................................................135.2应对投融资风险的措施.................................................135.2.1调整投资分析的变量.................................................135.2.2调整融资方式.......................................................145.3应对营运资金风险的措施...............................................145.3.1加快应收账款回收,改变支付方式......................................145.3.2适当囤积原材料