S公司的财务风险研究
发布时间：2018-10-12 11:35
【摘要】：近年来,越来越多的企业开始加大对于财务风险的防控和管理研究的重视,主要原因在于宏观经济和国家经济调控政策的变化以及行业的变动给企业带来了影响,为了应对这些变化,企业只有不断的对其经营策略进行变革,而在这一过程中财务风险自然凸现出来。由于财务风险伴随公司经营的全部流程环节,因此能否有效管理风险直接影响了公司的生存和发展。S公司是陕西省的一家装备制造业上市公司,近年来出现了销售收入下降、利润率负增长的现象,在这样的情况下,S公司需要加大对财务风险的关注程度并及时处置潜在风险,否则必然会面对更进一步的财务困境。本论文先对国内外关于财务风险研究方面已有的成果进行了简单的整理,然后从制造业S公司的报表数据和历史资料出发,首先结合S公司的经营管理现状对财务风险加以定性的分析,然后通过F分数模型计算了其在近年内的财务困境状况。接下来结合宏观经济、国家政策、行业特点和企业自身情况分析了这些财务风险产生的主要原因。接下来根据不同的原因,给出了S公司控制应对财务风险的一些具体建议。建议公司改进风险管理顶层设计、科学改善投资决策、优化企业资产经营、改革内部控制制度和推进收益分配管理,目的在于改善S公司的风险管理状况,保障企业可持续发展,同时这些建议对于同处于制造行业的其他企业也具有一定的借鉴作用。
[Abstract]:In recent years, more and more enterprises have begun to pay more attention to the prevention and control of financial risks and management research, mainly due to the macroeconomic and national economic regulation and control policy changes and changes in the industry have brought about an impact on enterprises. In order to cope with these changes, enterprises only constantly change their business strategy, and in this process, the financial risks appear naturally. Because the financial risk is accompanied by the whole process of the company's operation, whether or not it can effectively manage the risk directly affects the survival and development of the company. S company is a listed company in the equipment manufacturing industry of Shaanxi Province. In recent years, sales revenue has declined. In this case, S Company needs to pay more attention to the financial risk and deal with the potential risk in time, otherwise it will inevitably face further financial distress. In this paper, the research on financial risk at home and abroad has been simply sorted out, and then from the manufacturing S company's report data and historical data, Firstly, the financial risk is qualitatively analyzed according to the present situation of S company, and then the financial distress in recent years is calculated by F score model. Then the main reasons of these financial risks are analyzed in combination with macroeconomic, national policies, industry characteristics and enterprises themselves. Then, according to different reasons, the paper gives some specific suggestions for S company to control financial risk. It is suggested that the company should improve the top-level design of risk management, scientifically improve the investment decision, optimize the management of enterprise assets, reform the internal control system and promote the management of income distribution, in order to improve the risk management situation of S Company. At the same time, these suggestions can be used for reference by other enterprises in manufacturing industry.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426;F406.7
本文编号：2265955
[Abstract]:In recent years, more and more enterprises have begun to pay more attention to the prevention and control of financial risks and management research, mainly due to the macroeconomic and national economic regulation and control policy changes and changes in the industry have brought about an impact on enterprises. In order to cope with these changes, enterprises only constantly change their business strategy, and in this process, the financial risks appear naturally. Because the financial risk is accompanied by the whole process of the company's operation, whether or not it can effectively manage the risk directly affects the survival and development of the company. S company is a listed company in the equipment manufacturing industry of Shaanxi Province. In recent years, sales revenue has declined. In this case, S Company needs to pay more attention to the financial risk and deal with the potential risk in time, otherwise it will inevitably face further financial distress. In this paper, the research on financial risk at home and abroad has been simply sorted out, and then from the manufacturing S company's report data and historical data, Firstly, the financial risk is qualitatively analyzed according to the present situation of S company, and then the financial distress in recent years is calculated by F score model. Then the main reasons of these financial risks are analyzed in combination with macroeconomic, national policies, industry characteristics and enterprises themselves. Then, according to different reasons, the paper gives some specific suggestions for S company to control financial risk. It is suggested that the company should improve the top-level design of risk management, scientifically improve the investment decision, optimize the management of enterprise assets, reform the internal control system and promote the management of income distribution, in order to improve the risk management situation of S Company. At the same time, these suggestions can be used for reference by other enterprises in manufacturing industry.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426;F406.7
【参考文献】
相关期刊论文 前10条
1 刘小慧;;中国制造业上市公司财务风险管理体系的研究[J];商业经济;2016年09期
2 刘荃;;国有企业财务风险内部控制问题分析与完善建议[J];现代国企研究;2016年04期
3 泮敏;曾敏;;基于主成分分析法的上市公司财务风险研究——以我国制造业为例[J];会计之友;2015年21期
4 傅丹文;;国有企业财务风险防控对策研究[J];现代经济信息;2013年04期
5 秦虹;;浅析国有企业财务风险管理[J];金融经济;2012年16期
6 张佳;蔡晓旭;;制造业上市公司财务风险的控制与防范[J];中国乡镇企业会计;2011年04期
7 于文华;胡锡琴;;我国制造业上市公司财务风险的成因及防范[J];浙江金融;2009年03期
8 王明吉,白亚丽;构建财务预警系统 防范企业财务危机[J];商业经济与管理;2004年03期
9 吴世农,卢贤义;我国上市公司财务困境的预测模型研究[J];经济研究;2001年06期
10 周首华,杨济华,王平;论财务危机的预警分析——F分数模式[J];会计研究;1996年08期
相关硕士学位论文 前2条
1 鲁永峰;债务融资与现金流的过度投资[D];安徽财经大学;2014年
2 田妍;我国企业集团财务风险管理研究[D];山东大学;2007年
，本文编号：2265955
本文链接：https://www.wllwen.com/guanlilunwen/caiwuguanlilunwen/2265955.html
