XX证券公司财务风险管理研究

发布时间：2018-05-28 20:21

本文选题：XX证券公司 + 财务风险　；参考：《山东大学》2013年硕士论文

【摘要】：随着我国证券市场的发展,我国证券公司也得到了迅速的发展,但由于受到各方面的影响和制约,证券公司在经营和管理上难免存在一些问题,这些问题决定了现阶段我国证券公司的高风险特性。证券公司作为金融业的高端产业,同时面临着政策风险、行业竞争风险及经营风险等诸多风险,而各类风险最终基本上都会转化到财务风险中,给证券公司的财务管理带来很大的困扰,如何应对市场行情变化、加强自身财务风险管理体系建设已成为证券公司不得不深层次思考的问题。本文以XX证券公司为研究对象,通过分析证券公司财务风险的基本特征和主要来源,对XX证券公司目前面临的主要财务风险点、财务风险管理制度的现状和财务风险的成因进行剖析,并以解决这些问题为出发点,结合国内外先进的财务风险管理理论和成熟的财务风险管理经验,为完善XX证券公司及存在相同问题的其他企业在财务风险管理体系建设方面提供一些针对性的建议,预防财务危机的发生。本文的创新之处在于,根据XX证券公司财务风险成因的特殊性,为在完善XX证券公司财务风险管理建设方面,给出了自己的一些见解。在研究方法上,本文采用规范研究和实例研究相结合的研究方法,从财务风险的概念与特征描述发出,介绍了目前我国证券公司普遍存在的财务风险来源。以XX证券公司为案例研究对象,通过对其主要财务风险点、财务风险管理现状及成因的分析,指出存在的问题和改进的方向,提出完善XX证券公司财务风险管理的具体建议。文中特选择了具有行业内代表性三家证券公司,对其2011年度相关重要财务指标进行了横向对比分析。对于XX证券公司的各项财务风险指标,文中获取了大量该公司具体数据进行详细的分析。本文由导论和四章正文组成导论部分。介绍本文的研究背景、意义、文献综述及研究思路和框架。第二章证券公司财务风险概述,重点介绍证券公司财务风险的特征与主要来源分析。第三章通过主要财务指标和相关数据对比分析了XX证券公司的财务状况及主要财务风险点。第四章对XX证券公司财务风险管理现状及成因进行剖析。第五章针对该公司目前存在的主要财务风险管理漏洞,提出完善XX公司财务风险管理的具体建议。
[Abstract]:With the development of the securities market in our country, the securities companies of our country have also got rapid development. However, due to the influence and restriction of various aspects, there are inevitably some problems in the operation and management of the securities companies. These problems determine the high risk characteristics of Chinese securities companies at this stage. As the high-end industry of the financial industry, securities companies are faced with many risks, such as policy risks, industry competition risks and business risks, and all kinds of risks will ultimately be transformed into financial risks. How to deal with the changes of the market and strengthen the construction of its own financial risk management system has become a problem that the securities companies have to think deeply. This paper takes XX Securities Company as the research object, by analyzing the basic characteristics and main sources of the financial risk of the securities company, analyzes the main financial risk points faced by XX Securities Company at present. The present situation of the financial risk management system and the causes of the financial risk are analyzed, and to solve these problems as the starting point, combined with the advanced financial risk management theory and mature financial risk management experience at home and abroad, In order to improve XX securities company and other enterprises with the same problems in the financial risk management system to provide some targeted suggestions to prevent the occurrence of financial crisis. The innovation of this paper is that according to the particularity of the cause of financial risk of XX Securities Company, some opinions are given in order to perfect the construction of financial risk management of XX Securities Company. In terms of research methods, this paper adopts the method of combining normative research and case study, from the description of the concept and characteristics of financial risk, introduces the common sources of financial risk of securities companies in China at present. Taking XX Securities Company as the case study object, through the analysis of its main financial risk point, the present situation and cause of formation of financial risk management, this paper points out the existing problems and the direction of improvement, and puts forward some concrete suggestions to perfect the financial risk management of XX Securities Company. In this paper, three representative securities companies in the industry are selected, and the relative important financial indexes in 2011 are compared and analyzed horizontally. For XX Securities Company's various financial risk indicators, this paper obtains a large number of the company's specific data for detailed analysis. This paper consists of an introduction and four chapters of the body of the introduction. This paper introduces the research background, significance, literature review, research ideas and framework. The second chapter is an overview of financial risk of securities companies, focusing on the characteristics and main sources of financial risks of securities companies. The third chapter analyzes XX Securities Company's financial situation and main financial risk points by comparing the main financial indexes and related data. Chapter four analyzes the current situation and causes of XX Securities Company's financial risk management. The fifth chapter puts forward some concrete suggestions to improve XX company's financial risk management according to the main financial risk management loophole of the company at present.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.39;F275

【参考文献】