CL公司财务风险分析与控制研究

发布时间：2018-01-07 19:18

本文关键词：CL公司财务风险分析与控制研究　出处：《长沙理工大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着市场化改革的进一步推进,我国企业在投融资方面的选择更趋多样化,同时也面临着市场竞争更加激烈的局面,在这种情况下,财务风险的预测与控制就变得更加重要。由于财务风险是客观存在的,如果不加以控制,会给企业带来经济损失甚至导致企业破产。因此,对财务状况中风险因素的识别,构建适合的评价体系,以及采取有效的控制措施就显得尤为重要。本文对CL公司财务风险的分析与研究,探索风险防范方法和控制措施,具有很现实的意义。本文从财务风险管理理论出发,按照财务风险识别,评估和控制三个方面,对CL公司的财务状况进行了分析研究。首先,本文从行业现状和国家经济政策等方面对CL公司的外部风险因素进行了分析,然后以行业同类公司的财务数据平均值作为参照,将CL公司近年的财务数据与行业均值进行比较,从筹资风险,投资风险和营运风险三个方面对CL公司的财务状况进行了分析,发现CL公司在偿债能力,营运能力,现金流量能力等方面表现不佳,存在较大的内部财务风险。在识别出CL公司的财务风险因素后,本文在第四章运用因子分析法,选取了同行业包括CL公司在内的52家上市公司近三年的财务数据作为样本,以偿债能力、盈利能力、营运能力、成长能力和现金流量能力五个方面的财务指标作为基础,建立财务风险评价体系,对CL公司的财务风险进行评价。评价结果表明,CL公司的综合排名一直处于较低水平,各方面指标排名表现都不佳,其中偿债能力和营运能力等几项指标更是在行业内排名垫底,这种情况会给企业带来较大的财务风险。最后,根据文章对CL公司财务风险分析和评估的结果,针对CL公司的筹资风险,营运风险和投资风险提出一些财务风险防范措施,包括优化资本结构,提高筹资决策水平,完善存货管理制度,加强应收账款回收管理等,旨在补充优化CL公司的财务风险管理制度,对公司的财务风险管理提供参考意见。
[Abstract]:With the further advance of market reform, China's enterprises in financing choices become more diversified, while also facing more fierce competition in the market situation, in this case, the prediction and control of financial risk becomes more important. Because the financial risk is an objective existence, if unchecked, will bring to the enterprise economic losses or even bankruptcy of the enterprises. Therefore, to identify the risk factors in the financial situation, construct the evaluation system, it is particularly important and take effective control measures. Analysis and Research on the financial risk of CL company in this paper, to explore risk prevention methods and control measures, has the very realistic significance. This article from the financial according to the financial risk management theory, risk identification, assessment and control of the three aspects of CL, the company's financial situation is analyzed in this paper. First of all, this article from the industry and The external risk factors of national economic policies and other aspects of CL company is analyzed, and then the financial data of similar companies industry average value as a reference, the CL company's financial data and industry in recent years by comparing the mean, from the three aspects of financing risk, investment risk and operating risk of CL company's financial situation is analyzed. We found that CL in the solvency, operating capacity, cash flow ability and poor performance, internal financial risk. Financial risk factors identified in the CL company, in the fourth chapter, using the factor analysis method, selects the nearly three years of financial data of 52 listed companies in the same industry including CL company as a sample, to solvency, profitability, operating capacity, financial indicators in five aspects of growth ability and cash flow as the basis, the establishment of financial risk evaluation system of CL company To evaluate our financial risk. The evaluation results show that the comprehensive ranking of CL company has been at a low level, the ranking performance indicators are poor, several indicators of the solvency and operation ability is the bottom of the rankings in the industry, it will bring greater financial risk to the enterprise. Finally, according to the article the results of the financial risk analysis and evaluation of CL company, CL company for financing risk, operational risk and investment risk and put forward some financial risk prevention measures, including the optimization of capital structure, improve the financing decision-making level, improve inventory management system, strengthen the recovery of accounts receivable management, in order to supplement the optimization of financial risk management system of CL company. Provide advice on financial risk management of the company.

【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.32;F406.7

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