紫金矿业财务风险分析与控制研究

发布时间：2018-01-31 01:13

本文关键词： 财务风险风险分析风险控制　出处：《哈尔滨商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：在中国,随着社会化进程的建设,企业的财务风险问题日益凸显。随之,企业的财务风险控制也越来越受人们的关注。对企业财务风险的分析和控制研究,仍然是具有重要意义的研究课题。财务风险控制起着重要作用,关乎企业成长和发展、市场的稳定,乃至整个国家的经济安全。如何建立有效的财务风险控制方案是亟需研究的问题。在我国有色金属行业对国民经济发展起着推动性作用。该行业的财务风险问题关乎整个行业的发展,认真分析其风险来源,在借鉴国内外先进经验的基础上,针对行业特点进行财务风险控制系统的构建,是重点研究的内容。紫金矿业在我国有色金属行业具有一定的代表性,对紫金矿业集团的财务风险进行分析,主要针对其财务活动进行具体分析,主要包括其筹资活动、投资活动以及资金运营活动三个方面,针对其特点与存在的问题对其活动流程进行设计,指出关键控制点,具体风险点,并提出具体可行的控制措施,同时制定出配套的制度方案,包括完善岗位分工与授权审批制度,执行投资概预算控制制度,实行财务分析控制制度,建立财务监督控制制度等。综合一系列的方案实现对财务风险的全面控制。最后,提出整套财务风险控制方案的实施人员与环境要求,为财务风险控制方案的有效实施提供有利保障。
[Abstract]:In China, with the construction of socialization, the financial risk of enterprises is becoming more and more prominent. Then, the financial risk control of enterprises is paid more and more attention. Financial risk control plays an important role in the growth and development of enterprises and the stability of the market. How to establish an effective financial risk control scheme is a problem that needs to be studied. It plays an important role in promoting the development of national economy in China's non-ferrous metal industry. It's about the development of the whole industry. It is the key research content to analyze its risk source carefully and to construct the financial risk control system according to the characteristics of the industry on the basis of drawing lessons from the advanced experience at home and abroad. Zijin mining industry is representative in China's non-ferrous metal industry. This paper analyzes the financial risk of Zijin Mining Group, and mainly analyzes its financial activities, including its financing activities. According to the characteristics and problems of investment activities and fund operation activities, this paper designs the process of its activities, points out the key control points, specific risk points, and puts forward specific feasible control measures. At the same time, to formulate a supporting system, including improving the job division and authorization approval system, the implementation of investment budget control system, the implementation of financial analysis control system. Establish the financial supervision and control system. Comprehensive a series of programs to achieve the overall control of financial risk. Finally, the implementation of the whole set of financial risk control program personnel and environmental requirements. To provide favorable guarantee for the effective implementation of financial risk control program.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.1

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