J公司B2C营运模式的财务风险案例研究

发布时间：2018-01-18 23:52

本文关键词： B2C营运模式财务风险 J公司　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：企业运作的核心支撑是企业的财务管理,从1978年改革开放创造了中国财务发展全新的起点,我国企业财务管理发展的新趋势是以网络同步为指向,符合操作电算化,数据精确化的要求,同时也完成了与时代接轨的新导向。目前,随着移动新互联与传统互联同时驱动,电子商务的新形态把企业合作运营和资本市场的发展融合起来。本文以J公司为例,探究电子商境下企业财可能出现的财务风险以及防范建议。文章从B2C营运模式财务风险的相关理论着手,对B2C电子商务和财务风险的概念进行了阐述,并根据B2C营运模式下企业的财务风险特征,归纳了企业信用风险、技术风险、供应链风险和筹资用资风险四大风险类型。基于B2C营运模式财务风险理论,以J公司为例,在SWOT分析法对公司的内外部环境优势劣势进行分析的基础上,运用财务分析指标,通过与同行业比较,对J公司融资风险、投资风险、供应链风险和信用风险的分析并总结出J公司财务风险防范建议,如优化资本结构、加强资金管理、建立供应链战略、加强信息安全以及完善公司治理等。
[Abstract]:The core support of the enterprise operation is the financial management of the enterprise. Since 1978, the reform and opening to the outside world has created a new starting point for the financial development of China. The new trend of the development of the enterprise financial management in our country is to take the network synchronization as the direction. It meets the requirements of computerized operation and accurate data. At the same time, it also completes the new direction of connecting with the times. At present, with the movement of new interconnection and traditional interconnection at the same time drive. The new form of electronic commerce combines the cooperative operation of enterprises with the development of capital market. This paper takes J Company as an example. This paper explores the financial risks that may arise in the context of electronic commerce and some suggestions to prevent them. This paper expounds the concepts of B2C e-commerce and financial risk from the relevant theory of financial risk in B2C business model. According to the financial risk characteristics of B2C business model, the credit risk and technical risk are summarized. Supply chain risk and financing risk. Based on the financial risk theory of B2C business model, take J company as an example. On the basis of the analysis of the advantages and disadvantages of the internal and external environment of the company by SWOT analysis, we use the financial analysis index to compare the financing risk and investment risk of company J with the same industry. This paper analyzes the risk of supply chain and credit risk and sums up some suggestions for financial risk prevention of J Company, such as optimizing capital structure, strengthening capital management, establishing supply chain strategy, strengthening information security and perfecting corporate governance, etc.
【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】：F426.72;F724.6;F715.5

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