港口企业属于资产密集型企业，资产管理成为企业管理的重点之一。由 于港口作业的特殊性，港口使用的固定资产具有一次性投资大、资产回报周 期长、变现力差、场地内频繁移动等特点。而港口主要业务货物的装卸、保 管、流动涉及到账款收回的管理。因此，选择本人供职的 WH 港务公司资产 管理进行研究，具有较强的现实意义和一定的理论意义。希望通过研究了解 WH 港务公司资产的构成和管理状况，发现资产管理中存在的主要问题，并 依据成本效益原则，解决好这些问题，使 WH 港务公司在市场竞争中取胜。 本文以资产管理理论为基础，从资产结构入手，按各类资产占总资产的 比重，找出 WH 港务公司的主要资产是固定资产、现金、应收账款和存货。 研究发现：WH 港务公司固定资产日常管理不够科学，关键环节缺乏有效管 控；资金管控方案不完善，使用效率不高；应收账款管理信用标准模糊、催 收力度不够；存货管理管理体制不完善，存货采购计划变更频繁。 针对上述主要问题本文提出：第一，构建固定资产管理架构，加强公司 固定资产的生命周期的管理，利用新理念技术创新固定资产日常管理。第二， 改善企业资金管理，完善企业资金管理相关控制体系；第三，加强应收账款 信用管理体系管理力度，及时跟进账款催收工作；第四，完善存货管理体制 并稳定存货采购计划，引进市面上最先进的存货管理系统。为了保证主要资 产管理到位，本文提出了基于 COSO 框架的资产管理保障措施，希望对 WH 港务公司利润提升和业务发展提供管理基矗 关键词：资产管理；固定资产；现金管理；应收账款管理；存货管理WH 港务公司资产管理现状及其改进 II ABSTRACT Port enterprises are asset-intensive enterprises, and asset management has become one of the key points of enterprise management. Due to the particularity of port operations, fixed assets used in ports are characterized by large one-time investment, long asset return cycle, poor liquidity and frequent movement in the site. The loading and unloading, storage and flow of the main business of the port involves the management of the collection of accounts. Therefore, it is of great practical and theoretical significance to choose the asset management of WH Port Company where I work. It is hoped that through studying and understanding the asset composition and management status of WH Port company, the main problems existing in asset management will be found out, and these problems will be solved according to the principle of cost-effectiveness, so that WH Port company can win in the market competition. Based on the asset management theory, this paper starts from the asset structure and finds out the main assets of WH Port company are fixed assets, cash, accounts receivable and inventory according to the proportion of all kinds of assets in the total assets. The results show that the daily management of fixed assets of WH Port is not scientific and the key links are not under effective control. The capital control scheme is not perfect and the use efficiency is not high. The credit standard of accounts receivable management is fuzzy and the collection intensity is not enough; The inventory management system is not perfect and the inventory purchase plan changes frequently. In view of the above main problems, this paper proposes: first, to construct the management structure of fixed assets, strengthen the management of the life cycle of the company's fixed assets, and innovate the daily management of fixed assets with new ideas and technologies. Second, improve the enterprise capitalWH 港务公司资产管理现状及其改进 III management, improve the enterprise capital management related control system; Third, strengthen the management of accounts receivable credit management system, timely follow up the work of accounts collection; Fourth, we should improve the inventory management system and stabilize the inventory purchasing plan, and introduce the most advanced inventory management system in the market. In order to ensure the effective management of major assets, this paper puts forward the asset management guarantee measures based on COSO framework, hoping to provide the management basis for the profit improvement and business development of WH Port Company. Key Words: Asset management; Fixed assets; Cash management; Accounts receivable management; Inventory managementWH 港务公司资产管理现状及其改进 IV 目录 摘要............................................................................................................................I ABSTRACT............................................................................................................. II 目录.........................................................................................................................IV 1 绪论.......................................................................................................................1 1.1 研究背景与意义...........................................................................................1 1.1.1 研究背景..............................................................................................1 1.1.2 研究意义..............................................................................................2 1.2 国内外研究现状...........................................................................................3 1.2.1 非流动资产管理..................................................................................3 1.2.2 流动资产管理......................................................................................5 1.2.3 文献评述..............................................................................................8 1.3 研究内容与方法...........................................................................................8 1.3.1 研究内容..............................................................................................8 1.3.2 研究方法............................................................................................10 2 资产管理概念及理论基础.................................................................................11 2.1 相关概念.....................................................................................................11 2.1.1 非流动资产与流动资产....................................................................11 2.1.2 非流动资产管理与流动资产管理...................................................11 2.2 理论基础.....................................................................................................13 2.2.1 资源配置理论....................................................................................13 2.2.2 生命周期理论....................................................................................14WH 港务公司资产管理现状及其改进 V 2.2.3 内部控制理论....................................................................................14 3 WH 港务公司资产及其管理现状分析..............................................................16 3.1 WH 港务公司概况.....................................................................................16 3.2 WH 港务公司总资产及其管理现状.........................................................16 3.2.1 资产的规模与结构............................................................................17 3.2.2 现有资产管理制度............................................................................18 3.2.3 现有资产管理模式............................................................................20 3.3 WH 港务公司具体资产及其管理现状.....................................................21 3.3.1 非流动资产构成及使用效率............................................................21 3.3.2 流动资产构成及使用效率................................................................22 3.3.3 主要资产管理现状............................................................................26 4 WH 港务公司资产管理中存在的问题..............................................................28 4.1 固定资产管理中存在的主要问题.............................................................29 4.1.1 固定资产日常管理不够科学............................................................29 4.1.2 固定资产关键环节缺乏有效管控....................................................30 4.1.3 固定资产内部控制制度不完善........................................................30 4.