本文關(guān)鍵詞：JH汽車(chē)公司財(cái)務(wù)風(fēng)險(xiǎn)控制研究　出處：《安徽大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 財(cái)務(wù)風(fēng)險(xiǎn) 風(fēng)險(xiǎn)控制 JH公司 汽車(chē)企業(yè)

【摘要】：隨著我國(guó)經(jīng)濟(jì)的繁榮發(fā)展,國(guó)民收入的穩(wěn)步提升,對(duì)汽車(chē)的需求也在日益增加,由此,促進(jìn)了汽車(chē)行業(yè)的崛起。一方面,從國(guó)內(nèi)外經(jīng)濟(jì)形勢(shì)和行業(yè)發(fā)展?fàn)顩r看,汽車(chē)行業(yè)受到了經(jīng)濟(jì)、政策以及文化等外部因素的影響,這些影響在一定程度上給企業(yè)帶來(lái)了機(jī)遇也使企業(yè)面臨著前所未有的風(fēng)險(xiǎn);另一方面,從汽車(chē)行業(yè)的企業(yè)內(nèi)部管理看,企業(yè)的管理水平、技術(shù)能力等因素都對(duì)各公司的發(fā)展起到了一定程的制約作用。汽車(chē)行業(yè)以及所有的汽車(chē)公司都面臨著紛繁復(fù)雜的外部風(fēng)險(xiǎn)和內(nèi)部風(fēng)險(xiǎn),而一個(gè)企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展取決于對(duì)風(fēng)險(xiǎn)的控制�，F(xiàn)如今,企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)是經(jīng)營(yíng)過(guò)程中遇到的最常見(jiàn)的風(fēng)險(xiǎn)之一。因此,近年來(lái)國(guó)內(nèi)外的學(xué)者紛紛關(guān)注于如何識(shí)別企業(yè)在經(jīng)營(yíng)過(guò)程中所面臨的財(cái)務(wù)風(fēng)險(xiǎn)并控制財(cái)務(wù)風(fēng)險(xiǎn)。本文基于財(cái)務(wù)風(fēng)險(xiǎn)控制的相關(guān)理論,運(yùn)用理論研究與案例研究相結(jié)合的研究方法,首先梳理了國(guó)內(nèi)外專家在財(cái)務(wù)風(fēng)險(xiǎn)控制方面的研究文獻(xiàn),選取了安徽本地最具代表性的汽車(chē)企業(yè)JH公司作為本文的研究案例。通過(guò)對(duì)公司財(cái)務(wù)報(bào)表上的數(shù)據(jù)及其具體的業(yè)務(wù)流程進(jìn)行分析,找出該公司在財(cái)務(wù)風(fēng)險(xiǎn)控制中存在的問(wèn)題并針對(duì)這些問(wèn)題給出對(duì)應(yīng)的建議,力圖提高JH公司的財(cái)務(wù)風(fēng)險(xiǎn)控制能力。并得出了以下結(jié)論:一、JH公司面臨諸多方面的財(cái)務(wù)風(fēng)險(xiǎn),比如,短期償債能力差、負(fù)債比例過(guò)高、資產(chǎn)周轉(zhuǎn)率下降以及主營(yíng)業(yè)務(wù)盈利能力差等等。第二,JH公司在籌資渠道上選擇單一、應(yīng)收賬款管理不完善等問(wèn)題。第三,為了提高JH公司財(cái)務(wù)風(fēng)險(xiǎn)控制能力需要完善財(cái)務(wù)風(fēng)險(xiǎn)控制的環(huán)境、豐富風(fēng)險(xiǎn)控制方法、提高公司的經(jīng)營(yíng)管理能力。本文一共有六章,具體內(nèi)容如下:第一章:緒論。本章主要介紹了這篇論文的研究背景和意義、研究綜述、研究思路和方法以及本文的創(chuàng)新點(diǎn)進(jìn)行介紹;第二章:財(cái)務(wù)風(fēng)險(xiǎn)控制的相關(guān)理論。這一章主要闡述了財(cái)務(wù)風(fēng)險(xiǎn)控制的有關(guān)理論,羅列和總結(jié)了國(guó)內(nèi)外學(xué)者對(duì)財(cái)務(wù)風(fēng)險(xiǎn)控制的理論;第三章:JH公司財(cái)務(wù)風(fēng)險(xiǎn)現(xiàn)狀以及原因分析;先是對(duì)JH公司進(jìn)行簡(jiǎn)單介紹,然后對(duì)企業(yè)的財(cái)務(wù)狀況和財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行詳細(xì)的分析。第四章:JH公司財(cái)務(wù)風(fēng)險(xiǎn)控制問(wèn)題及成因分析。結(jié)合JH公司的具體情況分析財(cái)務(wù)風(fēng)險(xiǎn)控制的問(wèn)題,并分析造成這些問(wèn)題的原因。第五章:JH公司財(cái)務(wù)風(fēng)險(xiǎn)控制改進(jìn)建議。結(jié)合造成財(cái)務(wù)風(fēng)險(xiǎn)控制的具體原因,給出改進(jìn)建議。第六章:結(jié)論與展望。本章先對(duì)全文的分析做一個(gè)系統(tǒng)的總結(jié)并列出本文在分析過(guò)程中的不足之處,最后對(duì)此論文進(jìn)行了展望。本文的創(chuàng)新點(diǎn)在于運(yùn)用國(guó)內(nèi)外有關(guān)風(fēng)險(xiǎn)控制理論,結(jié)合當(dāng)前經(jīng)濟(jì)環(huán)境,對(duì)JH公司財(cái)務(wù)風(fēng)險(xiǎn)控制體系進(jìn)行特定分析,并針對(duì)公司的風(fēng)險(xiǎn)控制存在的不足提出改進(jìn)建議,以期為汽車(chē)行業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)控制提供借鑒。
[Abstract]:With the prosperity and development of China's economy, the steady increase of national income and the increasing demand for automobiles have promoted the rise of the automobile industry. On the one hand, from the development situation of domestic and international economic situation and the industry, the automobile industry by the impact of external economic policy, and cultural factors, the influence to the enterprises to a certain extent brought opportunities but also makes the enterprise faces the hitherto unknown risk; on the other hand, from the internal management of automobile industry enterprises, enterprises the level of management, technical ability and other factors to restrict the development of the history of the company. The automotive industry and all automobile companies are facing complex external risks and internal risks. The long-term development of a company depends on risk control. Nowadays, the financial risk of an enterprise is one of the most common risks encountered in the process of operation. Therefore, in recent years, scholars at home and abroad have paid attention to how to identify the financial risks faced by enterprises in the process of operation and control financial risks. This paper based on the theory of financial risk control, using the research methods of combination of theoretical research and empirical research, firstly reviews the domestic and foreign experts in the financial risk control aspects of the research literature, we selected JH company automobile enterprises in Anhui local representative as a case study of this article. Through analyzing the data and specific business processes of the company's financial statements, we find out the problems existing in the financial risk control of the company, and give corresponding suggestions for these problems, so as to improve the financial risk control ability of JH company. The following conclusions are drawn: first, JH faces many financial risks, such as short term debt paying ability, high debt ratio, low asset turnover and poor profitability of main business. Second, JH company has a single choice of financing channels and imperfect accounts receivable management. Third, in order to improve the financial risk control ability of JH company, we need to improve the environment of financial risk control, enrich risk control methods and improve company's management and management capabilities. There are six chapters in this paper, and the specific contents are as follows: Chapter 1: introduction. This chapter mainly introduces the research background and significance, research summary, research ideas and methods, as well as the innovation of this paper. The second chapter is about the theory of financial risk control. This chapter mainly expounds the related theory of financial risk control, summarized the domestic and foreign scholars on the financial risk control theory; the third chapter: the analysis of JH company's financial risk status and reasons; the first is a brief introduction to JH company, and then on the financial condition and financial risk are analyzed in detail. The fourth chapter: JH company financial risk control problem and cause analysis. According to the specific situation of JH company, the problems of financial risk control are analyzed, and the reasons for these problems are analyzed. The fifth chapter: the suggestions for improving the financial risk control of JH company. Combined with the specific reasons for financial risk control, some suggestions for improvement are given. The sixth chapter: the conclusion and the prospect. This chapter first makes a systematic summary of the full text analysis and lists out the shortcomings of this paper in the process of analysis, and finally makes a prospect for this paper. The innovation of this paper lies in the use of domestic and international relevant risk control theory, combined with the current economic environment, specific analysis of the financial risk control system of JH company, and the company's risk control problems put forward the improvement suggestion, in order for the automotive industry's financial risk control reference.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.471;F406.7

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