基于现金流视角下HD公司财务风险分析与对策研究

发布时间：2017-12-31 07:23

本文关键词：基于现金流视角下HD公司财务风险分析与对策研究　出处：《沈阳农业大学》2017年硕士论文　论文类型：学位论文

【摘要】：我国企业在全球经济一体化及国际跨国公司的冲击下面临着巨大的挑战,传统的财务理论已无法满足日益发展的经济需求,企业面临的不稳定因素越来越多。通过近些年的研究证实,企业财务状况的管理现状能够毫无保留的反应在企业现金流管理体系中,并且这种验证方式是真实性最高、全面性最佳、客观性最好的。企业现金流规模能够反映出企业在生产过程与经营过程中筹备货币的能力,但是企业现金流所面对的风险来源很多、风险性很大,虽然众多企业已经意识到现金流的重要意义,但是仍存在着抵抗风险能力弱等问题,本文通过对HD公司现金流财务风险进行研究,将新的发展机会展现在众多大中小型企业面前。本文采取的是理论与实证相结合的研究方法,首先,在构建本文框架之前,笔者通过互联网以及图书馆等渠道阅读了大量相关方面文献资料,对国内外财务风险及现金流的理论、方法等概念有所了解,并对国内外财务风险及现金流管理的研究现状进行了整理。以HD公司的财务数据进行实证分析,采用定量测算与定性分析相结合的层次分析方法,对现金流层面下HD公司的财务风险及控制情况进行研究。本文基于现金流视角对HD公司的财务风险及对策进行研究,首先对研究背景、目的、方法及思路进行了阐述,并对国内外的文献资料进行了整理;之后,本文简要介绍了财务风险以及财务现金流管理等概念,并在此理论基础上对HD公司现金流财务管理现状进行探查,发现该公司在经营活动方面、筹资活动方面以及投资活动方面均存在着一定的财务风险,本文由此入手一一分析了该公司现金流财务风险问题及成因,并提出了相应的解决策略。通过对HD公司现金流视角下的财务风险管理进行研究,有助于为公司现金流视角下的财务风险管理提供一定借鉴意义。
[Abstract]:Under the impact of global economic integration and international transnational corporations, Chinese enterprises are facing enormous challenges, and the traditional financial theory can no longer meet the growing economic needs. Enterprises are facing more and more unstable factors. Through recent studies, it has been proved that the management status of the financial situation of enterprises can be unreservedly reflected in the cash flow management system. And this verification method is the highest authenticity, the best comprehensiveness, the best objectivity. The scale of cash flow can reflect the ability of the enterprise to prepare currency in the process of production and operation. However, the cash flow of enterprises faces a lot of risk sources, risk is very large, although many enterprises have realized the importance of cash flow, but there are still some problems such as weak ability to resist risk. Through the study of cash flow financial risk of HD company, this paper presents new development opportunities in front of many small and medium-sized enterprises. This paper adopts a combination of theory and empirical research methods, first of all. Before constructing the framework of this paper, the author has read a lot of related literature through Internet and library, and has some understanding of the theory and method of financial risk and cash flow at home and abroad. And the domestic and foreign financial risk and cash flow management research status is sorted out. Based on the financial data of HD company empirical analysis, using quantitative measurement and qualitative analysis combined with the AHP method. Based on the perspective of cash flow, this paper studies the financial risks and countermeasures of HD companies. First, the research background and purpose. Methods and ideas were expounded, and the literature and materials at home and abroad were sorted out. After that, this paper briefly introduces the concepts of financial risk and financial cash flow management, and on the basis of this theory, explores the current situation of cash flow financial management of HD company, and finds out that the company is in the aspect of operating activities. There are some financial risks in financing activities and investment activities. This paper analyzes the financial risk of cash flow of the company one by one. Through the research on the financial risk management in the perspective of cash flow of HD company, it is helpful to provide some reference for the financial risk management in the perspective of cash flow.
【学位授予单位】：沈阳农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F426.23;F406.7

【相似文献】