意达股份有限公司财务风险研究

发布时间：2018-03-24 16:46

本文选题：财务风险　切入点：控制　出处：《湖南大学》2013年硕士论文

【摘要】：始于2008年席卷全球的金融危机，对世界经济产生了很大的冲击，其影响到现在还在持续。究其深层次原因，与既往对风险特别是财务风险的重视不足甚至极端漠视有着紧密关系。财务风险严重影响着企业的经营、制约着企业的发展。加强企业的风险管理，特别是对企业财务风险进行有效控制和管理就显得尤其重要，是企业能否顺利实现预期目标的关键。因此，全面分析企业存在的财务风险，深入研究企业财务风险产生的原因，提出控制和防范财务风险的具体方法，对于企业快速、健康发展有着重大的实际应用意义。本文从财务风险基本理论入手，利用意达股份有限公司的财务报表数据，从资金筹集、投资、营运等方面全面分析了公司的财务风险现状，然后深入分析了意达股份有限公司财务风险产生的原因，最后针对企业存在的财务风险，提出了一系列财务风险控制和防范措施。由本文得到的主要结论包括: (1)意达股份有限公司面临的主要财务风险是:偿债能力下降风险、筹资风险、回款能力降低风险、存货跌价风险、盈利能力下降风险、现金流量风险等。 (2)意达股份有限公司控制和防范财务风险的方法有:建设财务管理制度文化、增强风险防范意识，完善公司内部控制制度、改善公司治理结构，加强应收帐款管理，改善长短期借款比例、保持合理资本结构，强化存货风险管理，加强现金流风险管理，加强投资风险控制。这些结论虽然是针对意达股份有限公司提出的，，但对我国县域经济中中小企业财务风险的管理和控制有一定的参考价值和借鉴意义。
[Abstract]:The financial crisis, which began in 2008 and engulfed the whole world, has had a great impact on the world economy, and its impact is still continuing. It is closely related to the lack of attention to the risk, especially the financial risk, and even the extreme disregard. The financial risk seriously affects the operation of the enterprise, restricts the development of the enterprise, and strengthens the risk management of the enterprise. Especially, it is very important to control and manage the enterprise financial risk effectively, which is the key to whether the enterprise can realize the expected goal smoothly. Therefore, it is necessary to analyze the financial risk in a comprehensive way, and to study the causes of the financial risk. The concrete method of controlling and preventing financial risk is of great practical significance for the rapid and healthy development of enterprises. This paper starts with the basic theory of financial risk and makes use of the data of financial statements of Yida Co., Ltd. From the aspects of fund raising, investment, operation and so on, this paper comprehensively analyzes the present situation of the financial risk of the company, then deeply analyzes the causes of the financial risk of Yida Co., Ltd., and finally aims at the financial risk existing in the enterprise. Put forward a series of financial risk control and prevention measures. The main conclusions obtained from this paper include:. The main financial risks faced by Yida Co., Ltd. Are as follows: declining solvency risk, financing risk, reducing risk of payback ability, risk of falling inventory price, risk of declining profitability, risk of cash flow, etc. The methods of controlling and preventing financial risk in Yida Co., Ltd. Are as follows: to build the culture of financial management system, to strengthen the awareness of risk prevention, to perfect the internal control system of the company, to improve the corporate governance structure, and to strengthen the management of accounts receivable. To improve the ratio of long-term and short-term loans, to maintain a reasonable capital structure, to strengthen inventory risk management, to strengthen cash flow risk management, and to strengthen investment risk control. Although these conclusions are aimed at Yida Co., Ltd., they have some reference value and reference significance for the management and control of financial risk of small and medium-sized enterprises in the county economy of our country.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.6

【参考文献】