SY集团有限公司财务风险控制研究

发布时间：2017-12-27 01:14

本文关键词：SY集团有限公司财务风险控制研究　出处：《四川师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：民营企业集团的发展较晚，，在社会主义市场经济不断完善，市场竞争日益激烈，为了获得较高的收益，集团公司需要通过技术研发、扩大生产规模、提高产品质量、实行集团多元化等措施实现收益。集团公司在经营过程中，资金运作及其重要，但是由于市场竞争的激烈和资金运作的复杂化以及较为波动的宏观经济环境，集团公司面临着各种复杂的财务风险。通过分析SY集团的年度审计报告、其中期票据募集说明书以及其上市公司SY重工股份有限公司的年度财务报告，可以得出以SY集团为典型代表的民营企业集团财务管理中存在的一些问题。而这些问题往往是由于政策引导、信息失真、连带担保、多元化经营和财务杠杆的运用等因素引起的。通过对SY集团财务管理问题的进一步分析，并结合民营企业集团所面临的财务风险及其原因，提出了增强公司财务管理人员的风险意识、改善资本结构、完善企业集团的财务管理体制、完善集团财务监督机制、完善内部信息报告制度、筹资风险管理、投资风险管理、资金流动性风险管理等应对措施。
[Abstract]:The late development of private enterprise, in the continuous improvement of the socialist market economy, the increasingly fierce market competition, in order to obtain higher returns, companies need through the technology research and development, expand the scale of production, improve product quality, implementation of group diversification and other measures to achieve benefits. In the process of operation, capital operation is very important for a group company, but because of the fierce market competition, the complexity of capital operation and the fluctuating macroeconomic environment, the group company is faced with all kinds of complex financial risks. By analyzing the annual audit report of SY group, the prospectus for the period notes and the annual financial report of SY heavy industry Limited by Share Ltd of its listed company, we can get some problems in the financial management of private enterprise group represented by SY group. These problems are often caused by factors such as policy guidance, information distortion, collateral security, diversification and the use of financial leverage. Through further analysis of the financial management problems of SY group, the financial risk and the reasons combined with the private enterprise faces, put forward to enhance the company's financial management risk consciousness, improve the capital structure, improve the enterprise financial management system, improve the supervision mechanism, improve the internal financial information reporting system, financing risk management, investment risk management liquidity risk management measures.
【学位授予单位】：四川师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F276.5;F406.7

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