GX证券公司财务风险管理研究

发布时间：2018-02-10 01:12

本文关键词： 证券公司财务风险风险管理　出处：《西安理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：由于科技革命日新月异的发展以及市场环境的快速变化,证券公司所处的经营环境波动频繁,风险因素日趋复杂,竞争加剧,企业生存面临的挑战十分严峻。目前,国内资本市场与实体经济脱节,资本市场的相关制度尚不完善;在当前经济发展换挡减速的背景下,证券公司未能充分利用社会资源进行合理的资本配置,没有充分发挥资本市场对实体经济的作用;相比西方发达国家,国内资本市场的金融衍生品发展迟缓。在这一市场环境下,证券公司的盈利与风险管理面临着巨大的威胁和挑战,财务风险管理也己成为证券公司经营和发展过程中的核心问题。本文以GX证券公司为研究对象,分五个部分对该公司的财务风险管理展开研究。首先阐述了本文的研究背景和研究意义,对国内外关于证券行业及其他行业的内部控制、财务风险预警、财务风险控制的有关的模型及其采取的相关措施进行系统性的整理和归纳,提出了本文基本的研究思路和主要的研究方法,并且明确了本文的主要研究内容和研究框架。其次集中对本文研究内容所涉及到的相关理论进行了阐述,明确了基本概念,论述了财务风险与其他风险之间的关系,提出了证券公司财务风险的主要表现形式和财务风险管理体系的基本模式。再次描述了 GX证券公司的概况,如:经营业绩、收入构成、人力资源结构等,分析了GX证券公司财务风险管理的现状,指出了GX证券公司财务风险管理工作中存在的问题,并且分析了这些问题背后的成因。接着进行了 GX证券公司的财务风险管理体系设计,明确了其财务风险管理的基本思路,从财务风险识别、财务风险预警、财务风险防范、财务风险恢复以及公司治理和财务运行机制六个方面设计出了GX证券公司改良后的财务风险管理体系。最后提出了 GX证券公司财务风险管理体系的实施和建议,针对GX证券公司的现状给出了 GX证券公司财务风险管理体系的实施办法,并且提出了财务风管理体系的实施建议。本文通过对GX证券公司的基本情况和财务风险管理现状展开研究,提出了一套与该公司所处行业与自身状况相适应的财务风险管理体系。期望本文提出的有关财务风险管理体系的改善意见对GX证券公司的财务风险管理工作具有一定的实用价值,同时期待为其他证券公司的财务风险管理工作提供一定的借鉴,帮助整个证券行业提高自身的财务风险管理能力,为我国资本市场的稳健发展做出贡献。
[Abstract]:Due to the rapid development of science and technology revolution and the rapid change of market environment, the operating environment of securities companies fluctuates frequently, the risk factors become more and more complex, the competition intensifies, and the challenges to the survival of enterprises are very severe. The domestic capital market is out of touch with the real economy, and the relevant system of the capital market is not perfect. Under the background of the current economic development deceleration, the securities companies fail to make full use of the social resources to carry out reasonable capital allocation. The role of capital markets in the real economy has not been brought into full play; compared with the developed countries in the West, financial derivatives in domestic capital markets have developed slowly. In this market environment, The profit and risk management of securities companies are facing great threats and challenges, and financial risk management has become the core problem in the process of operation and development of securities companies. It is divided into five parts to study the financial risk management of the company. Firstly, this paper expounds the research background and significance of this paper, the internal control of the securities industry and other industries at home and abroad, the early warning of financial risk. The relevant models of financial risk control and the relevant measures taken are systematically sorted out and summarized, and the basic research ideas and main research methods of this paper are put forward. The main research contents and research framework of this paper are clarified. Secondly, the related theories involved in the research content are expounded, the basic concepts are clarified, and the relationship between financial risk and other risks is discussed. This paper puts forward the main forms of financial risk and the basic mode of financial risk management system of securities company. It describes the general situation of GX securities company again, such as: business performance, income structure, human resource structure, etc. This paper analyzes the present situation of financial risk management in GX securities company, and points out the existing problems in the financial risk management of GX securities company. Then the author designs the financial risk management system of GX Securities Company, and clarifies the basic ideas of its financial risk management, including financial risk identification, financial risk early warning, financial risk prevention, etc. The improved financial risk management system of GX Securities Company is designed in six aspects of financial risk recovery, corporate governance and financial operation mechanism. Finally, the implementation and suggestions of GX Securities Financial risk Management system are put forward. In view of the current situation of GX Securities Company, this paper gives the implementation methods of the financial risk management system of GX Securities Company. And put forward the implementation of the financial wind management system. This paper through the GX securities company's basic situation and financial risk management status of the study, This paper puts forward a set of financial risk management system suitable for the company's industry and its own situation. It is expected that the improvement of the financial risk management system put forward in this paper will be helpful to the financial risk management work of GX Securities Company. A certain practical value, At the same time, it is expected to provide some reference for the financial risk management of other securities companies, to help the whole securities industry to improve their own financial risk management ability, and to contribute to the steady development of the capital market in China.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.39;F830.42

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