华欣公司财务风险控制与对策研究

发布时间：2017-12-30 18:16

本文关键词：华欣公司财务风险控制与对策研究　出处：《中南大学》2014年硕士论文　论文类型：学位论文

【摘要】：摘要：近年来,企业面临的政治经济与内部环境越来越复杂,产品更新换代速度快,行业竞争日趋激烈。而产品研发,技术开发的不确定性大,融资难,投资风险大等均使企业面临着无法避免的财务风险。如果企业不积极合理的预防,控制风险,很有可能使风险从影响其投入产出效益恶化为财务危机进而造成企业破产。所以企业要提高风险意识,动态监测财务环境,深入了解财务管控机制并制定相应措施来有效控制财务风险。但华欣公司一直处于财务风险管理的盲区,且该风险已对公司持续经营造成了影响。基于此,本文有必要深入研究华欣公司财务风险控制对策。首先,从财务风险控制的相关理论着手,介绍了财务风险的具体含义、特征以及种类,并从定性和定量两个方面介绍了财务风险的预警方法。进而借鉴此类方法,通过利用盈利能力,发展能力,营运能力,偿债能力在内的财务指标和高管持股、对外担保金额等非财务指标,在构建财务风险的综合评价指标体系的基础上,从多个角度对华欣公司财务风险现状进行了综合判断。经分析得出,华欣公司Z值为1.711和F值为33,这说明了企业面临着较大的财务风险。具体原因在于公司除了应收账款周转率较高外,其他指标如平均净资产收益率,现金流动负债比,存货的周转率,高管人员持股比率等与同期同类较好公司相比相差甚远。针对现状,本文最后为华欣公司如何控制财务风险提出了有效且具有实践性的控制对策,对其建立财务风险控制系统有一定的参考作用.
[Abstract]:Absrtact: in recent years, enterprises are facing more and more complex political economy and internal environment, rapid upgrading of products and fierce competition in the industry. However, the uncertainty of product development and technology development makes it difficult to raise funds. The large investment risk makes the enterprise face the unavoidable financial risk. If the enterprise does not actively and reasonably prevent, control the risk. It is very likely that the risk will deteriorate from affecting its input-output benefit to the financial crisis, which will lead to the bankruptcy of the enterprise. Therefore, the enterprise should raise the risk consciousness and dynamically monitor the financial environment. To understand the financial control mechanism and formulate corresponding measures to effectively control financial risk, but Huaxin company has been in the blind area of financial risk management, and this risk has had an impact on the company's continuing operation. Based on this, it is necessary to study the financial risk control countermeasures of Huaxin Company. First, from the relevant theory of financial risk control, introduced the specific meaning, characteristics and types of financial risk. And from qualitative and quantitative aspects of the introduction of financial risk warning methods, and then draw lessons from such methods, through the use of profitability, development capacity, operating capacity, solvency, including financial indicators and senior stock ownership. On the basis of constructing the comprehensive evaluation index system of financial risk, this paper makes a comprehensive judgment on the present situation of financial risk of Huaxin Company from several angles. The Z value of Huaxin Company is 1.711 and F value is 33, which shows that the enterprise is facing a large financial risk. The specific reason is that the company has a high turnover rate of accounts receivable. Other indicators such as the average return on net assets, cash-flow debt ratio, inventory turnover ratio, senior staff holding ratio and so on are very different from the same period better companies. Finally, this paper puts forward effective and practical control countermeasures for Huaxin company how to control financial risk, which has certain reference function for establishing financial risk control system.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.6

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