JCI公司财务风险控制研究

发布时间：2018-05-02 03:36

本文选题：财务风险 + 风险控制　；参考：《兰州理工大学》2017年硕士论文

【摘要】：近年来,受到世界经济复苏乏力、国际市场需求疲软、商品产能过剩突出等因素的交织影响,我国矿业企业总体表现不佳,产品价格持续走低,并逐步演化为成本拼杀的恶性循环。经营形势的恶化导致部分企业财务风险被逐渐放大,资本收益率不断降低,资产负债率居高不下,企业利润率逐年下降。在当前的环境下,矿业企业在改革发展过程中需要对财务风险进行合理控制,在找准企业风险根源的基础上分析原因,制定有针对性的控制手段,才能最终将财务风险控制在合理的范围之内,实现企业的成功转型。本论文以JCI公司为研究对象,利用F值分析、财务比率分析等方法对JCI公司的财务风险现状进行识别,然后从财务风险预警机制的建立、财务风险控制机构的成立和财务风险制度的制定三个角度对JCI公司的财务风险控制情况进行了分析,发现该公司在财务风险控制方面存在如下问题:第一是财务风险预警机制不完善,现有预警机制不适合企业财务现状。第二是财务风险控制机构执行力不强,财务风险控制决策不科学。第三是财务风险制度不完善,不少制度缺乏执行的细节等。针对以上问题,结合JCI公司的财务风险现状,本论文从完善财务风险预警机制、细化财务风险控制制度和健全企业财务风险控制机构三个角度提出相应的意见和建议,同时结合当前的国内外经济环境以及JCI公司的发展,针对其财务风险控制体系改革过程中需要注意的问题也进行了深入的探讨。企业财务风险防控体系对企业的长远发展有着重要的意义,本论文的研究结果可以为其他公司的财务风险控制体系改革提供有价值的参考。
[Abstract]:In recent years, influenced by the weak recovery of the world economy, weak demand in the international market, outstanding overcapacity of commodities and other factors, the overall performance of Chinese mining enterprises has been poor, and product prices have continued to decline. And gradually evolved into a vicious circle of cost-fighting. The deterioration of the operating situation leads to the gradual amplification of some enterprises' financial risks, the constant decrease of the capital return rate, the high ratio of assets and liabilities, and the decline of the profit margin of the enterprises year by year. In the current environment, the mining enterprises need to control the financial risks reasonably in the process of reform and development, analyze the causes on the basis of finding out the root causes of the risks of the enterprises, and formulate targeted control measures. Finally, we can control the financial risk within a reasonable range and realize the successful transformation of the enterprise. This paper takes JCI Company as the research object, using F value analysis, financial ratio analysis and other methods to identify the current situation of financial risk of JCI Company, and then from the establishment of financial risk early warning mechanism. The establishment of financial risk control institution and the establishment of financial risk system are analyzed in this paper. It is found that the company has the following problems in financial risk control: first, the financial risk warning mechanism is not perfect, the existing early-warning mechanism is not suitable for the financial situation of enterprises. The second is that the execution of financial risk control organization is not strong, and the decision of financial risk control is not scientific. Third, the financial risk system is not perfect, many systems lack of implementation details. In view of the above problems, combined with the current situation of financial risk in JCI Company, this paper puts forward corresponding opinions and suggestions from three angles of perfecting the financial risk warning mechanism, refining the financial risk control system and perfecting the financial risk control organization of the enterprise. At the same time, combined with the current domestic and international economic environment and the development of JCI Company, the problems needing attention in the process of financial risk control system reform are also discussed in depth. The financial risk prevention and control system of enterprises is of great significance to the long-term development of enterprises. The research results of this paper can provide valuable reference for the reform of financial risk control system of other companies.
【学位授予单位】：兰州理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.1

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