潍柴重机财务风险控制研究

发布时间：2018-01-12 20:20

本文关键词：潍柴重机财务风险控制研究　出处：《青岛科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着国内机械制造业竞争的不断加剧,生产研发技术的不断创新,以及国际金融危机的影响,在内外双重压力之下,潍柴重机股份有限公司将面临前所未有的激烈竞争。出现了诸如生产经营压力加大、库存积压严重、运营资金日趋紧张、盈利水平下降等突出问题,企业财务风险进一步加大。本文旨在通过对财务风险控制相关理论的论述,明确内部控制的内涵;结合潍柴重机股份有限公司财务控制的发展现状,对企业实现和超额实现经营目标有重要意义。通过分析潍柴重机股份有限公司的内部控制的发展现状,通过对相关财务数据的分析和柴油机业内主要竞争对手的财务分析情况,揭示了潍柴重机存在的财务问题和风险。通过相关财务数据的分析,提出了针对潍柴重机财务风险的研究对策和方法。一方面减少了财务风险事件的发生频率和造成的损失程度,另一方面通过财务风险管理,企业可以取得市场竞争优势,打造企业自身的财务优势竞争力,推动企业长久、持续的发展。 “企业价值最大化”是现代企业财务管理的目标,企业价值取决于企业未来的获利能力和所面临的风险。潍柴重机如何能够降低财务风险,顺利达到和完成经营目标,都需要通过财务风险的控制研究来达到目的,对可能发生的财务风险选择正确的控制方法,以防止或者减少风险发生,打造潍柴重机自身的竞争优势,推动企业持续发展,有效提高企业的财务管理水平和财务危机处理能力,其中财务预警可以起到未雨绸缪的作用,并且为潍柴重机股份有限公司提供一个安全稳定的运营环境,使企业在市场竞争中立于不败之地。
[Abstract]:With the increasing competition of domestic machinery manufacturing industry, the continuous innovation of production research and development technology, as well as the impact of the international financial crisis, under the pressure of both internal and external. Weichai heavy Machinery Co., Ltd. will face unprecedented fierce competition, such as increased production and operation pressure, stock backlog is serious, operating funds become increasingly tight, profit level decline and so on. The financial risk of enterprises is further increased. The purpose of this paper is to clarify the connotation of internal control by discussing the related theories of financial risk control. In combination with the development of financial control in Weichai heavy Machinery Co., Ltd, it is of great significance for enterprises to realize and exceed their business objectives. Through the analysis of the development status of internal control of Weichai heavy Machinery Co., Ltd. Through the analysis of the related financial data and the financial analysis of the main competitors in the diesel engine industry, this paper reveals the financial problems and risks existing in the diesel engine industry, and through the analysis of the relevant financial data. This paper puts forward the research countermeasures and methods for financial risk of Weichai heavy machinery. On the one hand, it reduces the frequency of financial risk events and the degree of loss caused by it, on the other hand, through financial risk management. Enterprises can obtain market competitive advantages, build their own financial advantage competitiveness, and promote the long-term and sustainable development of enterprises. "maximization of enterprise value" is the goal of modern enterprise financial management. The value of enterprise depends on the profitability and risks faced by the enterprise in the future. How can Weichai heavy machine reduce the financial risk? To achieve and complete the business objectives smoothly, it is necessary to achieve the goal through the study of financial risk control, to choose the correct control method to the possible financial risk, in order to prevent or reduce the risk. Weichai heavy machinery to build its own competitive advantages, promote the sustainable development of enterprises, effectively improve the level of financial management and financial crisis management, financial early warning can play a proactive role. And to provide a safe and stable operating environment for Weichai heavy Machinery Co., Ltd., which makes the enterprise in an invincible position in the market competition.
【学位授予单位】：青岛科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.4

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