我国军工企业财务风险控制研究

发布时间：2018-05-02 00:03

本文选题：财务风险 + 军工企业　；参考：《财政部财政科学研究所》2014年硕士论文

【摘要】：在当今日益开放的市场经济体系中,财务风险是各单位自始至终要面临的客观事实。2008年,爆发了自第二次世界大战以来世界范围内的最严重的金融危机,这场危机产生的原因主要是企业过度负债,抵御风险的现金支付能力极差,财务结构不稳定,造成企业支付能力的危机。随着经济全球化的不断加强和市场机制的不断完善,企业间的竞争越来越激烈。近些年,随着我国的市场化改革不断深入和加强,对军工企业的管理要求也日益提高,军工企业作为我国国民经济的重要组成部分,只有不断创新我国军工企业的运营管理模式,提高经济运行质量,才能实现我国军工企业转型发展的战略目标。同时,财务风险控制作为上市军工企业的运营监控,其具有完善内部控制,强化内部风险控制和提高企业运营管理水平的重要责任。另外,军工企业的全球化、一体化趋势已经从各个方面对我国上市军工企业内部财务风险控制提出了新的要求,我国上市军工企业只有迅速完善自身的内部财务风险体系建设,吸取国际一流军工上市企业的先进内部财务风险控制体系建设经验,快速提升自身国际竞争力,才能在世界各国军工企业竞争日趋激烈的大背景下快速提升抗风险能力,建立良好的可持续发展模式,在未来发展中占据有利位置。本文拟就我国上市军工企业财务风险控制进行研究主要采用规范研究法,对财务风险控制的含义、目标、特点等方面对军工企业财务风险进行一些浅显的分析及研究。本文的具体内容包括五个部分：第一部分,绪论,本章主要介绍了本次研究的背景、动机,并对国内外理论界关于上市军工企业内部财务风险控制研究成果进行概括综述,最后阐述了论文研究思路、方法内容。第二部分,军工企业财务风险控制相关理论综述及框架建设。本章主要就内部财务风险控制的基本概念、相关理论及其内涵进行了阐述。同时介绍了军工企业内部财务风险控制的概念及特点,并建立了财务风险控制的框架。第三部分,我国军工企业内部财务风险控制基本状况综述。通过作者本身所在军工企业的实际财务数据情况,说明财务风险控制对于军工企业的发展起到的作用。第四部分,国外军工企业内部财务风险控制经验与启示基本状况简述。本章着重介绍了美国、英国的财务风险控制建设情况及理论依据,并从中得出适应我国军工企业的风险控制启示。第五部分,我国军工企业完善内部财务风险控制建设的政策建议,提出完善我国上市军工企业内部财务风险控制和原则;加强内部财务风险控制审计法律法规建设的政策建议；进一步提高内部财务风险控制的执行力的建议；进一步完善财务风险控制相关配套政策的建议。
[Abstract]:In today's increasingly open market economy system, financial risk is an objective fact that all units have to face from beginning to end. In 2008, the most serious financial crisis in the world since the second World War broke out. The main causes of this crisis are the overindebtedness of enterprises, the poor ability of cash payment to resist risks, and the instability of financial structure, which results in the crisis of enterprises' ability to pay. With the continuous strengthening of economic globalization and the improvement of market mechanism, the competition between enterprises is becoming more and more fierce. In recent years, with the deepening and strengthening of the market-oriented reform in our country, the management requirements of the military enterprises have also been increasingly raised. As an important part of our national economy, the military industry enterprises have become an important part of the national economy. Only by constantly innovating the operation and management mode of our country's military enterprises and improving the quality of economic operation can we realize the strategic goal of the transformation and development of our country's military enterprises. At the same time, as the operational monitoring of listed military enterprises, financial risk control has the important responsibility of perfecting internal control, strengthening internal risk control and improving the level of enterprise operation management. In addition, the globalization and integration trend of the military enterprises have put forward new requirements for the internal financial risk control of the listed military enterprises in China from various aspects. The listed military enterprises of our country only have to rapidly improve their own internal financial risk system construction. Only by absorbing the experience of the advanced internal financial risk control system construction of the international first-class military listed enterprises and rapidly improving their own international competitiveness, can they quickly enhance their ability to resist risks under the background of the increasingly fierce competition among the world's military enterprises. Establish a good sustainable development model and occupy a favorable position in the future development. This paper intends to study the financial risk control of listed military enterprises in our country, mainly adopts the standard research method, and carries on some simple analysis and research to the financial risk of the military enterprises in the aspects of the meaning, the goal and the characteristic of the financial risk control. The specific content of this paper includes five parts: the first part, introduction, this chapter mainly introduces the background of this study, motivation, and domestic and foreign theoretical circles on listed military enterprises internal financial risk control research results are summarized. Finally, the research ideas and methods of the paper are described. The second part, the military enterprise financial risk control related theory summary and the frame construction. This chapter mainly expounds the basic concept, related theory and connotation of internal financial risk control. At the same time, the concept and characteristics of internal financial risk control in military enterprises are introduced, and the frame of financial risk control is established. The third part summarizes the basic situation of internal financial risk control of China's military enterprises. Based on the actual financial data of the military enterprises in which the author works, this paper illustrates the effect of financial risk control on the development of military enterprises. The fourth part, the foreign military enterprise internal financial risk control experience and the enlightenment basic condition brief introduction. This chapter mainly introduces the situation and theoretical basis of the financial risk control in the United States and Britain, and draws the inspiration of the risk control suitable for the military enterprises in our country. The fifth part, the policy suggestion of improving the construction of internal financial risk control of our country's military enterprises, putting forward the policy suggestion of perfecting the internal financial risk control and principle of listed military enterprises of our country, strengthening the construction of internal financial risk control audit laws and regulations; Further improve the implementation of internal financial risk control; further improve the financial risk control related policy recommendations.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.48

【相似文献】