YS集团财务风险控制案例研究

发布时间：2018-01-28 19:38

本文关键词： 集团财务风险集团财务风险控制企业集团　出处：《中国财政科学研究院》2017年硕士论文　论文类型：学位论文

【摘要】：自我国改革开放以来,企业集团迅速发展,成为国民经济发展的重要推动力量。因此,研究财务风险控制对企业集团的健康成长有着十分重要的现实意义。在企业集团快速发展的同时,也产生了诸多问题。在进行财务风险控制方面,基本没能形成货币的时间价值、风险管理导向等现代财务风险控制理念,在财务风险控制过程中,盲目注重扩张和发展速度而忽视财务风险控制机制的加强和完善,不能实现财务资源的优化配置,实现财务风险控制体系的构建目标。本文通过对YS集团公司的财务风险控制问题进行了研究,探索企业集团在实践中财务风险控制的措施,希望能为YS集团今后完善财务风险控制,实现企业健康可持续地发展提供可借鉴之处。本文以企业集团财务风险控制相关理论为基础,通过YS集团案例研究,提出完善企业集团财务风险控制的建议。从财务风险控制的基本理论,财务风险控制流程,财务风险控制的基本策略和财务风险控制方法等出发,分析YS集团的组织结构及财务风险,总结归纳出YS集团财务风险控制在识别、评估、预警及应对的现状、财务风险控制存在的治理结构冗杂、财务预算缺陷、预警系统亟待升级、投资实施环节控制不足等问题。最后从其成因出发,有针对性地提出解决财务风险控制问题的建议和方法,包括优化公司治理结构、重视财务预算控制、升级财务风险预警系统等。这对于YS集团今后建立规范、高效财务风险控制制度,实现持续健康地发展具有非常大的指导价值。
[Abstract]:Since China's reform and opening up, enterprise groups have developed rapidly and become an important driving force for the development of the national economy. The study of financial risk control has a very important practical significance for the healthy growth of enterprise groups. In the rapid development of enterprise groups, there are also a lot of problems. Basically failed to form the monetary time value, the risk management direction and so on modern financial risk control idea, in the financial risk control process. Blind attention to expansion and development speed and neglect of the strengthening and improvement of financial risk control mechanism can not achieve the optimal allocation of financial resources. This paper studies the financial risk control of YS Group Company and explores the measures of financial risk control in practice. Hope to improve the financial risk control for YS Group in the future, to achieve the healthy and sustainable development of enterprises can be used for reference. This paper is based on the theory of financial risk control of enterprise groups. Through the case study of YS Group, the paper puts forward some suggestions to improve the financial risk control of enterprise group. From the basic theory of financial risk control, the financial risk control process. Based on the basic strategies and methods of financial risk control, this paper analyzes the organizational structure and financial risk of YS Group, and summarizes the identification and evaluation of financial risk control of YS Group. The current situation of early warning and response, the governance structure of financial risk control is miscellaneous, the financial budget defects, the early warning system needs to be upgraded urgently, the investment implementation link control is insufficient and so on. This paper puts forward some suggestions and methods to solve the financial risk control problems, including optimizing the corporate governance structure, paying attention to the financial budget control, upgrading the financial risk early warning system, etc., which is the norm for YS Group to establish in the future. Efficient financial risk control system, to achieve sustainable and healthy development has great guiding value.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F279.26;F275

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