J中小企业财务风险管理研究

发布时间：2018-01-15 06:23

本文关键词：J中小企业财务风险管理研究　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,中小企业在经济发展的浪潮中迅速崛起,蓬勃发展,已经成为了我国经济发展的主要力量。但在经营过程中,仍有许多内部和外部环境的因素导致一些中小企业发展迟缓、步履维艰,其中财务风险是影响企业生存发展的关键因素,它存在于企业资金流动的各个环节,是客观存在的风险。管理者对财务风险的充分认识和科学管理是中小企业稳定发展的基础,所以对中小企业的财务风险进行管理和研究是十分重要的。本文以财务风险管理的相关理论为基础,并结合J中小企业的实际情况进行具体的实例分析,分别从该企业筹资、投资、资金营运和收益分配四个阶段对财务风险进行分析和研究,最后根据J中小企业财务风险管理的现状和存在的问题提出相应的财务风险管理对策。本文共分为五章:第一章为绪论,主要介绍本文的研究背景、研究方法、研究内容以及国内外的研究现状。第二章介绍中小企业财务风险管理相关理论,主要阐述中小企业的概念和特征,财务风险的含义和特征以及财务风险管理的含义和原则。第三章为J中小企业财务风险管理案例研究,首先介绍J中小企业的背景,然后利用财务指标法对该企业的筹资风险、投资风险、资金营运风险和收益分配风险分别进行识别;之后利用层次分析法建立财务风险评价模型,建立财务风险要素两两比较矩阵;最后通过层次单排序和总排序及其一致性检验得出对J中小企业财务风险评价的相关结论。第四章是完善J中小企业财务风险管理的措施,首先从宏观方面分析该企业的财务风险管理的现状,其次从企业的微观角度分析该企业财务风险管理中存在的问题,最后根据该企业的具体情况,分别从资金流动的四个方面——筹资、投资、资金营运和收益分配,提出完善财务风险管理的对策。第五章是结论与启示,将本文得出的结论予以总结并且阐述了本文对于其他中小企业财务风险管理的启示。
[Abstract]:In recent years, small and medium-sized enterprises in the wave of economic development in the rapid rise, vigorous development, has become the main force of economic development in China, but in the process of operation. There are still many internal and external environmental factors leading to the slow development of some small and medium-sized enterprises, the financial risk is the key factor affecting the survival and development of enterprises, it exists in all aspects of corporate capital flow. The full understanding and scientific management of the financial risk is the foundation of the steady development of the small and medium-sized enterprises. Therefore, it is very important to manage and study the financial risk of small and medium-sized enterprises. This paper based on the theory of financial risk management, and combined with the actual situation of small and medium-sized enterprises in J to carry on the concrete example analysis. The financial risk is analyzed and studied from the four stages of financing, investment, capital operation and income distribution. Finally, according to the current situation and existing problems of financial risk management in small and medium-sized enterprises, this paper is divided into five chapters: the first chapter is the introduction, mainly introduces the research background and research methods. The second chapter introduces the theory of financial risk management of small and medium-sized enterprises, mainly expounds the concept and characteristics of small and medium-sized enterprises. The meaning and characteristics of financial risk and the meaning and principle of financial risk management. The third chapter is the case study of financial risk management of small and medium-sized enterprises J, first introduces the background of small and medium-sized enterprises. Then the financial index method is used to identify the financing risk, investment risk, operating risk and income distribution risk of the enterprise. Then, the financial risk evaluation model is established by AHP, and the comparative matrix of financial risk elements is established. Finally, through the hierarchical single ranking and the total ranking and consistency test to get the relevant conclusions of the financial risk evaluation of small and medium-sized enterprises J. 4th chapter is to improve the financial risk management of small and medium-sized enterprises J measures. Firstly, it analyzes the present situation of the financial risk management of the enterprise from the macro aspect, then analyzes the problems existing in the financial risk management of the enterprise from the microcosmic angle of the enterprise, and finally according to the specific situation of the enterprise. From four aspects of capital flow: financing, investment, capital operation and income distribution, the author puts forward the countermeasures to improve financial risk management. Chapter 5th is the conclusion and inspiration. The conclusion of this paper is summarized and the enlightenment of this paper to the financial risk management of other small and medium enterprises is expounded.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.6

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