ZX公司财务风险分析与控制研究

发布时间：2018-06-15 04:43

本文选题：财务风险 + 层次分析法　；参考：《沈阳工业大学》2017年硕士论文

【摘要】：近年来,我国的社会经济发展取得了前所未有的成果,其中中小企业为我国经济社会的进步做出的贡献功不可没。与此同时,由于自身的局限性,抗击风险能力弱的问题也引发了中小企业的财务风险。而财务风险是一种与企业生存发展息息相关的系统性风险,任何企业都无法避免。在竞争激烈且日益复杂多变的市场经济环境下,来自企业内外部不确定因素的影响,往往会导致企业面临风险。对此,我国企业必须高度重视财务风险,采用科学的方法对企业可能存在的财务风险进行分析和评价,并采取行之有效的措施对已识别的风险进行防范与控制。本文阅读了国内外相关的文献,总结了国内外学者对财务风险的研究成果,结合ZX公司的实际情况,对公司的财务风险进行分析,并为ZX公司财务风险的控制提出相关的对策。本文在学习与研究企业财务风险与财务风险控制相关内容的基础上,充分结合ZX公司的具体实际情况以及行业环境和特点,将ZX公司的财务风险划分为筹资风险、投资风险、营运风险以及现金流量风险。从这四个角度加以分析,发现ZX公司的财务状况较差,并从内部和外部两方面分析了风险产生的原因。然后,本文根据以上四类风险选定相应的财务指标,利用改进的功效系数法为ZX公司建立了相应的财务风险评价体系,其中采用层次分析法来决定各指标的权重。在此基础上,本文对ZX公司的财务风险进行深入细致的评价,并依据该评价体系,判断企业是否会陷入财务危机以及评估危机的严重程度,结果显示,ZX公司的财务风险等级为中警。在对ZX公司的财务状况进行分析和评价之后发现该公司存在较大财务风险,本文最后从筹资、投资、营运以及现金流量方面为ZX公司提出了加强财务风险控制的措施。希望本文的风险分析、评价以及控制措施,对ZX公司提高自身的抗风险能力具有一定的帮助。
[Abstract]:In recent years, our country's social and economic development has made unprecedented achievements, among which small and medium-sized enterprises have contributed to the progress of our country's economic and social progress. At the same time, because of its own limitations, the problem of the weak risk resistance has also triggered the financial risk of small and medium-sized enterprises. The systematic risk is closely related to any enterprise. In the competitive and increasingly complex and changeable market economy environment, the influence of the indeterminate factors inside and outside of the enterprise often leads to the risk of the enterprise. Therefore, the enterprises in our country must attach great importance to the financial risk and adopt the scientific method to the possible existence of the enterprise. Analyze and evaluate the risk, and take effective measures to prevent and control the identified risk. This article read the relevant literature at home and abroad, summed up the research results of domestic and foreign scholars on financial risk, analyzed the financial risk of the company in combination with the actual situation of ZX company, and controlled the financial risk of ZX company. On the basis of studying and studying the related contents of financial risk and financial risk control, this paper divides the financial risk of ZX company into financing risk, investment risk, venture capital risk and cash flow risk on the basis of studying and studying the related contents of financial risk and financial risk control of the enterprise, and fully combining the specific actual situation of ZX company and the industry environment and characteristics. From these four angles It is found that the financial situation of ZX company is poor, and the causes of the risk are analyzed from two aspects both inside and outside. Then, according to the above four types of risk, the corresponding financial index is selected, and the corresponding financial risk evaluation system is established by the improved efficiency coefficient method for ZX company, in which the analytic hierarchy process is used to determine each of the financial risks. On this basis, this paper makes an in-depth and detailed evaluation of the financial risk of ZX company, and according to the evaluation system, determines whether the enterprise will fall into the financial crisis and evaluate the severity of the crisis. The result shows that the financial risk level of ZX company is the middle police. After the analysis and evaluation of the financial situation of ZX company, the company's financial risk is evaluated. It is found that the company has greater financial risk. In the end, this paper puts forward measures to strengthen financial risk control for ZX company from the aspects of financing, investment, operation and cash flow. It is hoped that the risk analysis, evaluation and control measures of this article will help ZX company to improve its own risk resistance.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.82;F406.7

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