后金融危机时代外贸企业财务风险管理研究

发布时间：2018-05-12 10:45

本文选题：金融危机 + 财务风险　；参考：《武汉工程大学》2014年硕士论文

【摘要】：自从2008年，美国房地产债券市场遭遇信用危机而爆发环球金融危机以来，外贸企业受到欧美日等主要市场需求不足的影响，纷纷受到不同程度的冲击。由于国际贸易下的国际结算通常采用汇付、托收、信用证等模式进行，即采用信用结算的方式进行，而受到环球金融危机的影响，汇率波动幅度加大，美元、欧元、日元贬值的不利影响，以及由于环球金融危机带来的大量人口失业及其由此引发的购买力严重下降等问题，致使我国外贸企业的海外市场严重缩水；另一方面，随着国内针对环球金融危机采取的一系列刺激政策的出台以及有关收入分配改革方案的拟定，国内市场显著复苏，国内劳动力价格也相应上涨，这在客观程度上加剧了外贸企业的用工成本，致使外贸企业陷入了国内制造成本上升，国外市场萎靡不振的双重不利格局，从财务的角度来看，外贸企业面临国外市场欠债无法偿还的困境，而这一困境必将严重威胁企业的运营，所以本文着重分析这场金融危机的影响特别是对外贸企业的冲击，以及在这场金融危机过后如何加强外贸企业的财务风险管理做出相应的对策与建议。信用风险，外汇风险，，结算风险，现金流量风险，反倾销和其他各大外贸企业财务风险简介，深入细致的分析，风险的原因，风险意识，建立风险管理机构，制定风险风险管理人员，建立有效的风险防范机制，学习金融工具作对冲及其他风险防范措施，增强企业的核心竞争力，保护了企业利益和国家经济安全。本文的第一章为绪论,该章分析了这篇论文的研究背景与意义,主要是在金融危机爆发后,企业在财务管理中遇到的一些新问题.针对这些新问题,来进一步完善财务管理策略,在该章中，还介绍了本文所引述的国内外相关研究成果，以及介绍了本文的研究方法，主要是以定性研究为主。本文的第二章为金融危机与财务风险理论概述，这一章主要谈及了2008年环球金融危机的概念，以及以广东中小企业的数据以点带面的详细说明了金融危机对我国中小企业的冲击，另外并结合论文，又详细阐述了财务风险管理理论的相关知识。本文第三章为外贸企业财务风险管理中存在的问题，包括信用，结算，外汇和现金，由于金融危机的爆发，这四点已经尤其重要，特别是结算，如何保证出口企业的货款的到位，是一个非常重要的问题，那么本章着眼于利用国际结算的相关知识，指出了当前外贸企业存在的财务风险管理问题。本文的第四章外贸企业的财务风险的防范与对策，主要针对第三章所列出的问题，作出了回答，包括对信用风险问题、结算风险问题、外汇风险问题、以及现金风险问题，都做出了防范建议与策略，希望对受金融危机影响以来的中小企业防范财务风险提供一般性的指导意见。本文的第五章是通过一个案例来详细说明外贸企业应该如何规避财务风险。结论部分又针对企业财务风险管理提出了五点建议，希望对中小企业防范财务风险有所帮助。研究企业财务管理创新的文章有很多，但是将金融危机与外贸企业的财务风险管理的研究还很稀少，本文着重从深刻剖析金融危机的视角，揭示金融危机的对外贸企业的冲击，并在此不利的情况下，研究如何转危为机，将对企业面临的主要风险进行深刻挖掘，并给出相关政策建议并提供相应的措施。这就是本文研究的创新点。
[Abstract]:Since 2008, since the United States real estate bond market encountered the credit crisis and the global financial crisis broke out, foreign trade enterprises have been affected by the lack of demand in the major markets, such as Europe, America and Japan, and have been affected by different degrees. Because international settlement under international trade usually adopts the mode of remittance, collection, letter of credit, etc., that is, the use of credit settlement On the other hand, it has been affected by the global financial crisis, the increase of exchange rate fluctuations, the adverse effects of the dollar, the euro, the depreciation of the yen and the serious decline of the large population unemployment caused by the global financial crisis and the resulting decline in the purchasing power caused by the global financial crisis; on the other hand, the overseas market of our foreign trade enterprises is shrinking. With the introduction of a series of domestic stimulus policies aimed at the global financial crisis and the drafting of a scheme for the reform of the income distribution, the domestic market has recovered significantly and the domestic labor price has risen correspondingly. This has aggravated the cost of labor for foreign trade enterprises in an objective degree, causing the foreign trade enterprises to fall into the domestic manufacturing costs and foreign markets. In the financial perspective, foreign trade enterprises are confronted with the difficulties that foreign market debt is unable to repay, and this dilemma will certainly threaten the operation of the enterprises. So this paper analyzes the impact of the financial crisis, especially on the foreign trade enterprises, and how to strengthen the financial crisis after the financial crisis. Financial risk management of foreign trade enterprises makes corresponding countermeasures and suggestions.
Credit risk, foreign exchange risk, settlement risk, cash flow risk, anti dumping and other major foreign trade enterprise financial risk profiles, in-depth and detailed analysis, risk reasons, risk awareness, risk management institutions, risk management personnel, establishment of effective risk prevention mechanism, learning financial tools and other risk prevention Measures to enhance the core competitiveness of enterprises, protect the interests of enterprises and national economic security.
The first chapter of this article is the introduction, which analyzes the research background and significance of this paper, mainly in the financial crisis after the outbreak of some new problems encountered in the financial management. In view of these new problems, we will further improve the financial management strategy. In this chapter, the relevant domestic and foreign research results quoted in this paper are also introduced. The second chapter of this paper is a summary of the financial crisis and financial risk theory. This chapter mainly talks about the concept of the global financial crisis in 2008, and the details of the data of small and medium enterprises in Guangdong on the impact of the financial crisis on China's small and medium enterprises. Combined with the thesis, the knowledge of financial risk management theory is elaborated in detail.
The third chapter of this article is the existing problems in the financial risk management of foreign trade enterprises, including credit, settlement, foreign exchange and cash. Because of the outbreak of the financial crisis, these four points are particularly important, especially the settlement. How to guarantee the delivery of the goods of the export enterprises is a very important problem, so this chapter focuses on the use of international settlement. Knowledge, pointing out the financial risk management problems existing in the current foreign trade enterprises. The fourth chapter of this article is to prevent and measure the financial risk of foreign trade enterprises, and to answer the problems listed in the third chapter, including the credit risk, the settlement risk, the foreign exchange risk and the cash risk. Suggestions and strategies, hoping to provide general guidance for SMEs to prevent financial risks since the impact of the financial crisis.
The fifth chapter of this article is to explain how foreign trade enterprises should avoid financial risk through a case. The conclusion part also puts forward five suggestions on the management of enterprise financial risk, hoping to help small and medium-sized enterprises to prevent financial risks.
There are many articles to study the innovation of enterprise financial management, but the research on financial crisis and the financial risk management of foreign trade enterprises is very rare. This paper focuses on the perspective of financial crisis and reveals the impact of the financial crisis on foreign trade enterprises, and under this unfavorable situation, the research on how to turn the crisis into the machine will be faced with the enterprises. The main risks are deeply explored, and relevant policy recommendations and corresponding measures are provided. This is the innovation of this paper.

【学位授予单位】：武汉工程大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F715.5;F752

【参考文献】