我国上市公司财务风险控制研究

发布时间：2018-01-12 08:41

本文关键词：我国上市公司财务风险控制研究　出处：《山东财经大学》2012年硕士论文　论文类型：学位论文

【摘要】：近年来，我国企业较快增速和迅猛发展，各种潜在风险日益凸显，尤其是在国际金融危机背景下，公司因内部财务风险控制缺失或失效引发巨额资产损失、财务舞弊、会计造假、经营失效，甚至是破产倒闭的案例时有发生。2004年11月29日中国航油集团中航油（新加坡）股份有限公司因判错油价走势，在石油期货上累计亏损5.5亿美元，向新加坡最高法院申请破产保护；中国南航集团公司2005年12亿元的委托理财贷款无法收回；2007年2月山东万杰集团面临7.5亿巨额债务。这些案例充分暴露了企业风险管理在企业中属于薄弱环节，没有认识到财务风险控制的重要性，企业缺乏一套行之有效的财务风险控制措施。本文在理论部分通过理论分析指出财务风险控制是内部控制的重要组成部分。在实证部分结合沪深两市上市公司的实际状况，选取截止2010年12月31日在上海证券交易所和深圳券交易所公开发行A股股票的1585家上市公司为样本，采用模型，对数据进行论证，，将内部控制与财务风险控制两者的关系量化，从财务风险控制与企业内部控制相关性的实证分析论证财务风险控制的必要性，并从建立公司财务风险预警系统、建立完善的公司财务运行机制、规范公司治理结构、建立公司财务风险控制体系四方面提出加强公司财务风险控制的措施。
[Abstract]:In recent years, the rapid growth and rapid development of Chinese enterprises, a variety of potential risks are increasingly prominent, especially in the context of the international financial crisis, the lack of internal financial risk control or failure of the company caused a huge loss of assets. Financial fraud, accounting fraud, business failures, or even bankruptcy occurred from time to time. In November 29th 2004, China Aviation Oil Group China Aviation (Singapore) Co., Ltd. misjudged the trend of oil prices. Accumulated losses on oil futures of $550 million to apply to the Supreme Court of Singapore bankruptcy protection; China Southern Group Company in 2005, 1.2 billion yuan of entrusted financial loans can not be recovered; In February 2007, Shandong Wanjie Group faced 750 million huge debts. These cases fully exposed the weakness of enterprise risk management in the enterprise, and did not realize the importance of financial risk control. The enterprise lacks a set of effective financial risk control measures. This paper points out that financial risk control is an important part of internal control through theoretical analysis. In the empirical part combined with the actual situation of listed companies in Shanghai and Shenzhen stock markets. As of December 31st 2010, 1 585 listed companies listed in Shanghai Stock Exchange and Shenzhen Stock Exchange were selected as samples, using the model to demonstrate the data. This paper quantifies the relationship between internal control and financial risk control, demonstrates the necessity of financial risk control from the empirical analysis of the correlation between financial risk control and enterprise internal control, and establishes the financial risk early warning system. The measures to strengthen the financial risk control of the company are put forward in four aspects: establishing the perfect financial operation mechanism, standardizing the corporate governance structure and establishing the financial risk control system of the company.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51

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