JH汽车公司财务风险控制研究

发布时间：2017-12-28 13:41

本文关键词：JH汽车公司财务风险控制研究　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国经济的繁荣发展,国民收入的稳步提升,对汽车的需求也在日益增加,由此,促进了汽车行业的崛起。一方面,从国内外经济形势和行业发展状况看,汽车行业受到了经济、政策以及文化等外部因素的影响,这些影响在一定程度上给企业带来了机遇也使企业面临着前所未有的风险;另一方面,从汽车行业的企业内部管理看,企业的管理水平、技术能力等因素都对各公司的发展起到了一定程的制约作用。汽车行业以及所有的汽车公司都面临着纷繁复杂的外部风险和内部风险,而一个企业的长远发展取决于对风险的控制。现如今,企业的财务风险是经营过程中遇到的最常见的风险之一。因此,近年来国内外的学者纷纷关注于如何识别企业在经营过程中所面临的财务风险并控制财务风险。本文基于财务风险控制的相关理论,运用理论研究与案例研究相结合的研究方法,首先梳理了国内外专家在财务风险控制方面的研究文献,选取了安徽本地最具代表性的汽车企业JH公司作为本文的研究案例。通过对公司财务报表上的数据及其具体的业务流程进行分析,找出该公司在财务风险控制中存在的问题并针对这些问题给出对应的建议,力图提高JH公司的财务风险控制能力。并得出了以下结论:一、JH公司面临诸多方面的财务风险,比如,短期偿债能力差、负债比例过高、资产周转率下降以及主营业务盈利能力差等等。第二,JH公司在筹资渠道上选择单一、应收账款管理不完善等问题。第三,为了提高JH公司财务风险控制能力需要完善财务风险控制的环境、丰富风险控制方法、提高公司的经营管理能力。本文一共有六章,具体内容如下:第一章:绪论。本章主要介绍了这篇论文的研究背景和意义、研究综述、研究思路和方法以及本文的创新点进行介绍;第二章:财务风险控制的相关理论。这一章主要阐述了财务风险控制的有关理论,罗列和总结了国内外学者对财务风险控制的理论;第三章:JH公司财务风险现状以及原因分析;先是对JH公司进行简单介绍,然后对企业的财务状况和财务风险进行详细的分析。第四章:JH公司财务风险控制问题及成因分析。结合JH公司的具体情况分析财务风险控制的问题,并分析造成这些问题的原因。第五章:JH公司财务风险控制改进建议。结合造成财务风险控制的具体原因,给出改进建议。第六章:结论与展望。本章先对全文的分析做一个系统的总结并列出本文在分析过程中的不足之处,最后对此论文进行了展望。本文的创新点在于运用国内外有关风险控制理论,结合当前经济环境,对JH公司财务风险控制体系进行特定分析,并针对公司的风险控制存在的不足提出改进建议,以期为汽车行业的财务风险控制提供借鉴。
[Abstract]:With the prosperity and development of China's economy, the steady increase of national income and the increasing demand for automobiles have promoted the rise of the automobile industry. On the one hand, from the development situation of domestic and international economic situation and the industry, the automobile industry by the impact of external economic policy, and cultural factors, the influence to the enterprises to a certain extent brought opportunities but also makes the enterprise faces the hitherto unknown risk; on the other hand, from the internal management of automobile industry enterprises, enterprises the level of management, technical ability and other factors to restrict the development of the history of the company. The automotive industry and all automobile companies are facing complex external risks and internal risks. The long-term development of a company depends on risk control. Nowadays, the financial risk of an enterprise is one of the most common risks encountered in the process of operation. Therefore, in recent years, scholars at home and abroad have paid attention to how to identify the financial risks faced by enterprises in the process of operation and control financial risks. This paper based on the theory of financial risk control, using the research methods of combination of theoretical research and empirical research, firstly reviews the domestic and foreign experts in the financial risk control aspects of the research literature, we selected JH company automobile enterprises in Anhui local representative as a case study of this article. Through analyzing the data and specific business processes of the company's financial statements, we find out the problems existing in the financial risk control of the company, and give corresponding suggestions for these problems, so as to improve the financial risk control ability of JH company. The following conclusions are drawn: first, JH faces many financial risks, such as short term debt paying ability, high debt ratio, low asset turnover and poor profitability of main business. Second, JH company has a single choice of financing channels and imperfect accounts receivable management. Third, in order to improve the financial risk control ability of JH company, we need to improve the environment of financial risk control, enrich risk control methods and improve company's management and management capabilities. There are six chapters in this paper, and the specific contents are as follows: Chapter 1: introduction. This chapter mainly introduces the research background and significance, research summary, research ideas and methods, as well as the innovation of this paper. The second chapter is about the theory of financial risk control. This chapter mainly expounds the related theory of financial risk control, summarized the domestic and foreign scholars on the financial risk control theory; the third chapter: the analysis of JH company's financial risk status and reasons; the first is a brief introduction to JH company, and then on the financial condition and financial risk are analyzed in detail. The fourth chapter: JH company financial risk control problem and cause analysis. According to the specific situation of JH company, the problems of financial risk control are analyzed, and the reasons for these problems are analyzed. The fifth chapter: the suggestions for improving the financial risk control of JH company. Combined with the specific reasons for financial risk control, some suggestions for improvement are given. The sixth chapter: the conclusion and the prospect. This chapter first makes a systematic summary of the full text analysis and lists out the shortcomings of this paper in the process of analysis, and finally makes a prospect for this paper. The innovation of this paper lies in the use of domestic and international relevant risk control theory, combined with the current economic environment, specific analysis of the financial risk control system of JH company, and the company's risk control problems put forward the improvement suggestion, in order for the automotive industry's financial risk control reference.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F406.7

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