国有大中型企业“两金”管控问题研究  

Study on the"Accounts Receivable and Inventory Occupied Funds"Management of Large and Medium-sized State-owned Military Enterprises

作　　者：张瑾 ZHANG Jin(Hunan Industry Polytechnic,Changsha 410007,Hunan)

机构地区：[1]湖南工业职业技术学院,湖南长沙410007

出　　处：《湖南工业职业技术学院学报》2021年第4期36-39,共4页Journal of Hunan Industry Polytechnic

摘　　要：“两金”过高已经成为国有大中型企业发展的瓶颈。压控“两金”是降低企业经营风险,提高经济效益,提升运营质量的关键。本文在分析A企业“两金”现状基础上,利用不完全信息静态博弈模型得出解决A公司“两金”问题的重点在业务部门与财务考核部门的博弈合作,双方博弈最好的局面是,业务部门认真履职,做好前期市场调研和客户筛选以及追踪考核工作,财务考核部门根据“两金”金额跟结构对业务部门进行考核,业务部门得到奖励,财务部门赢得声誉,实现“共赢”。据此提出完善风险导向市场/客户调研机制、建立“两金”常态考核制度的建议。The problem of"accounts receivable and inventory occupied funds"has become the bottleneck of the military enterprises development.Managing the accounts receivable and inventory occupied funds is the key to reduce operation risk,improve economic benefits and improve operation quality.Based on the analysis of"accounts receivable and inventory occupied funds"in the A company,the author finds the way to solve the problem by means of Static game model with complete information.Win-win cooperation of business department and financial assessment department is the solution to"accounts receivable and inventory occupied funds"problem.Above all,the measures to solve the problem in Military enterprise are proposed as improving the risk-oriented market/customer research mechanism and establishing a regular assessment mechanism.

关 键 词：国有大中型企业 两金 不完全信息静态博弈 

分 类 号：F275[经济管理—企业管理]