汉唐高科科技有限公司负债经营风险控制研究

发布时间：2018-04-28 22:37

本文选题：汉唐高科 + 负债经营　；参考：《黑龙江八一农垦大学》2017年硕士论文

【摘要】：负债经营是企业经营发展中惯用的一种经营策略,在企业自有经营资金不足,同时又面临着企业产品研发或者市场开拓等经营行为所必须要进行资金投入时,选择借贷融资的方式来为企业提供经营资金。负债经营充分利用了企业财务杠杆,实现了企业经营资金的最大化,这对于保障企业经营资金支持,促进企业的快速发展有着重要的作用。然而,也应当看到,在企业负债经营的过程中,也会涉及到了负债风险问题,如果负债规模过高,其负债成本,也就是利息支出超过了企业同其利润收益,那么就可能造成企业资金链运转的恶性循环,最后出现资金链断裂问题。然而对于企业负债经营而言,最为重要的便是应当对于负债风险有着较好的识别以及风险控制,能够建立起完善的负债风险预警机制,及时采取相应的措施,避免出现资金链断裂问题。汉唐高科科技有限公司作为一家成立时间不长的科技型企业,目前还处于产品研发和市场拓张期,需要进行大量的资金投入,其自由资金难以支撑公司业务发展和产品研发投入。因而汉唐高科选择了负债经营这种经营策略,这一过程中,也产生了一些较为突出的负债风险问题。本文以汉唐高科科技有限公司为例,对其负债经营风险现状情况进行分析,运用调查研究法、实证分析法等研究方法,构建其负债风险的层次结构分析模型,评估当前汉唐高科的负债风险情况。同时,对于当前汉唐高科负债风险管理方面存在的一些问题进行分析,并且提出相应的对策建议,为规范其财务管理体系,提升抗风险能力起到一定的借鉴作用。汉唐高科在负债风险控制方面,应当积极采取相应的措施。优化负债结构,提高相关人员的负债风险意识,健全负债风险预警机制,加强现金流量管理与优化,建立完善的内部控制机制等等。
[Abstract]:Debt management is a kind of business strategy that is used in the development of enterprise management. When the enterprise has insufficient operating capital and is faced with enterprise product research and development or market development and other business behavior, it must carry out capital investment. Choose the way of borrowing and financing to provide operating capital for the enterprise. The debt management makes full use of the financial leverage of the enterprise and realizes the maximization of the operating capital, which plays an important role in ensuring the support of the enterprise management funds and promoting the rapid development of the enterprise. However, it should also be noted that in the course of enterprise debt management, the risk of debt is also involved. If the scale of debt is too high, the cost of debt, that is, the expense of interest, will exceed the profits of the enterprise and its profits. Then may cause the vicious circle of enterprise capital chain operation, finally appears the fund chain break problem. However, the most important thing for enterprise debt management is to identify and control the debt risk, to establish a perfect debt risk warning mechanism, and to take corresponding measures in time. Avoid the problem of financial chain break. Hantang Hi-tech Co., Ltd., as a scientific and technological enterprise established for a short time, is still in the period of product research and development and market expansion. It needs a large amount of capital investment. Its free capital is difficult to support the company's business development and product development investment. Therefore, in the Han and Tang dynasties, Hi-Tech chose the management strategy of debt management, and in this process, it also produced some outstanding problems of debt risk. This paper takes the Hantang Hi-tech Co., Ltd as an example to analyze the present situation of its debt management risk, and constructs the hierarchical structure analysis model of its debt risk by using the methods of investigation and empirical analysis, etc. To assess the current liability risk of the Han and Tang high technology. At the same time, this paper analyzes some problems existing in the risk management of high-tech liabilities in Han and Tang dynasties, and puts forward the corresponding countermeasures and suggestions, which will play a certain reference role in standardizing its financial management system and improving its anti-risk ability. In the aspect of liability risk control, high-tech in Han and Tang dynasties should take corresponding measures. We should optimize the debt structure, improve the liability risk awareness of related personnel, perfect the early-warning mechanism of debt risk, strengthen the cash flow management and optimization, establish perfect internal control mechanism, and so on.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F49

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