华崴公司初创期企业财务风险控制研究

发布时间：2018-04-18 12:35

本文选题：制造业 + 初创期　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：中小企业在我国经济地位占据了重要比重,为零八年金融危机后的经济复苏起到不容忽视的作用。但中小型企业的生命周期普遍偏短,若能改善中小企业的生存状态便能为国民经济提供更好的支持。企业的成长是从初创期中开始的,此时也是企业生存最为危险的阶段,身负严重的财务负担,并且收入与利润相对较少,如何渡过初创期是每一个企业都需要考虑的头等大事。众多企业由于在初创期时对于财务风险的意识还不足,未能实现有效的财务风险控制,等到财务风险危机严重时则为时已晚。财务风险的接纳与控制不当是导致许多企业初创期即破产的重要诱因。通过对初创期企业财务风险控制相关理论与财务风险成因等问题的研究,结合文献分析与案例分析的方式,针对华崴公司生产经营过程实际情况的案例进行分析,找出中小型企业初创期可能出现的财务风险控制存在的问题并予以改进方案的建议。首先通过中外学者近期在企业财务风险管理控制方面的文献进行归纳梳理,同时结合经济环境背景对中小型企业初创期财务风险管理控制缺陷加以整理,推论分析出初创期财务风险成因。结合华崴公司初创期财务风险控制案例,指出在实际经营过程中中小型企业在资金、人员不充裕的情况下对于财务风险控制方面存在的缺陷与不足,通过防护性、前馈性、反馈性控制针对筹资、投资、运营、收益分配、社会支持等方面提出建议与策略。
[Abstract]:However, the life cycle of small and medium-sized enterprises is generally short, if the survival state of small and medium-sized enterprises can be improved, it can provide better support for the national economy.The growth of the enterprise starts from the initial period, and it is also the most dangerous stage for the survival of the enterprise at this time, bearing the serious financial burden, and the income and the profit are relatively small, how to get through the initial period is the most important matter that every enterprise needs to consider.Due to the lack of awareness of financial risk in the initial period, many enterprises fail to achieve effective financial risk control, and when the financial risk crisis is serious, it is too late.Improper acceptance and control of financial risk is an important inducement for many enterprises to go bankrupt in their initial stage.Through the research on the related theory of financial risk control and the causes of financial risk in the initial period of enterprises, combined with literature analysis and case analysis, this paper analyzes the actual cases of production and operation process of Vladivostok Company.To find out the financial risk control problems that may appear in the initial period of small and medium enterprises and give suggestions to improve the scheme.First of all, through the Chinese and foreign scholars in the recent enterprise financial risk management control literature summarized and combed, and combined with the economic background of small and medium-sized enterprises in the initial period of financial risk management control defects to be sorted out.Inferential analysis of the initial period of financial risk causes.Combined with the initial financial risk control case of Vladivostok Company, it is pointed out that in the actual operation process, the small and medium-sized enterprises have defects and deficiencies in financial risk control under the condition of insufficient capital and personnel, through the protection and feedforward.Feedback control provides suggestions and strategies for financing, investment, operations, income distribution, social support, and so on.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.4;F406.7

【参考文献】