小微食品加工企业的财务风险控制研究

发布时间：2018-05-03 18:35

本文选题：财务风险控制 + 小微食品加工企业　；参考：《武汉轻工大学》2014年硕士论文

【摘要】：小微企业作为我国经济运作的重要细胞，近些年得到快速发展，为我国税收的增长做出了较大的贡献，提供了大量的就业岗位。但其风险控制体系不像大中型企业那么完善，，特别是在财务风险控制方面，2008年金融危机过后很多小微食品加工企业无法维持经营，面对复杂的市场环境企业只有提高对财务风险的管控能力才能取得长久发展，因此研究小微食品加工企业的财务风险控制对小微食品加工企业的良性经营具有重要意义。文章首先对国内外关于财务风险控制研究的相关理论和动态进行总结分析，分析介绍了与财务风险控制的相关理论；其次对小微食品加工企业面临的财务风险及成因进行分析，得出影响小微企业财务风险的主要外部因素及内部因素：自然环境、行业环境、政策法规、企业运营能力、债务水平、对风险和投资收益的认识、企业资产的流动性、成长能力、盈利水平等。本文认为影响小微企业的主要因素应该是企业内部的因素，并且只有几个主要因素对财务风险起着决定性的作用。因此本文对多家小微食品加工企业的财务现状进行分析并收集相关的数据，细化出影响财务风险的几个因素；文章最后根据对现状的分析构建因子分析模型，应用因子分析的方法对所收集到的数据进行分析，并对所构建的模型进行实证分析，得出成长能力、盈利能力、偿债能力和营运能力是影响小微食品加工企业财务风险的主要因素这一结论，其中每一主要因素都只受几个重要指标的影响。根据这一结论提出了相应的对策建议。
[Abstract]:As an important cell in the economic operation of our country, small and micro enterprises have developed rapidly in recent years, which has made a great contribution to the increase of tax revenue in our country and provided a large number of employment posts. However, its risk control system is not as perfect as that of large and medium-sized enterprises, especially in the area of financial risk control. After the 2008 financial crisis, many small and micro food processing enterprises were unable to maintain their operations. In the face of complex market environment, enterprises can only improve their ability to control financial risks in order to achieve long-term development. Therefore, it is of great significance to study the financial risk control of small and micro food processing enterprises for the benign management of small and micro food processing enterprises. Firstly, this paper summarizes and analyzes the related theories and dynamics of the financial risk control research at home and abroad, analyzes and introduces the related theories of financial risk control, and then analyzes the financial risks and causes of the small and micro food processing enterprises. The main external and internal factors influencing the financial risk of small and micro enterprises are obtained: natural environment, industry environment, policies and regulations, business operation ability, debt level, understanding of risk and investment income, liquidity of enterprise assets. Ability to grow, profitability, etc. This paper holds that the main factors affecting small and micro enterprises should be the internal factors, and only a few main factors play a decisive role in the financial risk. Therefore, this paper analyzes the financial situation of many small and micro food processing enterprises and collects relevant data to refine several factors that affect the financial risk. Finally, according to the analysis of the present situation, the paper constructs a factor analysis model. The method of factor analysis is used to analyze the collected data, and the empirical analysis of the model is carried out, and the growth ability and profitability are obtained. The conclusion that solvency and operational ability are the main factors affecting financial risk of small and micro food processing enterprises, each of which is affected by only a few important indicators. According to this conclusion, the corresponding countermeasures and suggestions are put forward.
【学位授予单位】：武汉轻工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F406.7

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