雨润食品财务风险分析与预警研究

发布时间：2018-04-27 09:03

  本文选题：财务风险 + 财务风险分析　； 参考：《河北经贸大学》2017年硕士论文

【摘要】：在全球市场经济不断发展的推动下,食品工业取得了长足的发展。对于食品工业来说,受外部环境因素和内部自身因素的共同影响,企业的财务风险呈现出多样且复杂的发展趋势,影响企业正常的生产经营活动。食品工业企业需要重视财务风险,避免出现因未能及时发现财务风险而导致企业财务危机的情况。由此可以看出,食品工业企业有必要对财务风险进行分析与预警,对已存在的财务风险进行控制,防止企业财务风险进一步加深。本文选取雨润食品作为研究对象,首先介绍了雨润食品的行业现状和总体财务状况,根据财务风险的基本理论,从筹资、投资、运营资金等内部因素以及政策、经济等外部因素方面对雨润食品财务风险的进行识别,并深入分析财务风险的形成原因。其次,以财务风险预警理论为基础,结合雨润食品的行业特点和自身财务数据,使用熵值法和功效系数法,从盈利能力、营运能力、偿债能力、发展能力四个方面构建财务风险预警体系。然后,将雨润食品的财务数据带入到该预警体系中,得到当前雨润食品财务风险预警结果,并对预警的结果进行分析,得到预警结论。最后,根据雨润食品当前财务风险的严重程度,提出相应的控制措施,防止雨润食品财务风险进一步恶化。本文希望通过研究雨润食品财务风险,能够找出导致雨润食品产生财务风险的影响因素,并且根据财务风险预警指标体系量化雨润食品财务风险,让公司管理层意识到公司当前财务风险的风险等级,以便于采取合理的措施对财务风险进行控制。
[Abstract]:With the development of the global market economy, the food industry has made great progress. For food industry, due to the influence of external environmental factors and internal factors, the financial risks of enterprises present diverse and complex development trend, which affects the normal production and management activities of enterprises. Food industry enterprises should pay attention to financial risk and avoid the financial crisis caused by failure to discover financial risk in time. Therefore, it is necessary for food industry enterprises to analyze and warn the financial risks, to control the existing financial risks and to prevent them from deepening further. In this paper, Rain Food is selected as the research object. First of all, it introduces the industry status and overall financial situation of Rain Foods, according to the basic theory of financial risk, from the financing, investment, operating funds and other internal factors and policies. In the aspect of economy and other external factors, the financial risk of Yurun food is identified, and the forming reasons of financial risk are analyzed in depth. Secondly, based on the financial risk early warning theory, combined with the industry characteristics and its own financial data, the entropy method and efficiency coefficient method are used, from the profitability, operating capacity, solvency, Build financial risk early warning system in four aspects. Then, the financial data of Yurun food are brought into the early warning system, and the financial risk early warning results of Yurun food are obtained, and the early warning results are analyzed, and the early warning conclusions are obtained. Finally, according to the serious degree of financial risk of Yurun food, the corresponding control measures are put forward to prevent the financial risk of Yurun food from deteriorating further. This paper hopes that by studying the financial risk of Rain Food, we can find out the influencing factors that cause the financial risk of Rain Food, and quantify the financial risk of Rain Food according to the early warning index system of financial risk. To make the company management aware of the current financial risk risk level in order to take reasonable measures to control the financial risk.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.82;F406.7
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本文编号：1810094