本文關(guān)鍵詞：J中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理研究　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：近年來(lái),中小企業(yè)在經(jīng)濟(jì)發(fā)展的浪潮中迅速崛起,蓬勃發(fā)展,已經(jīng)成為了我國(guó)經(jīng)濟(jì)發(fā)展的主要力量。但在經(jīng)營(yíng)過(guò)程中,仍有許多內(nèi)部和外部環(huán)境的因素導(dǎo)致一些中小企業(yè)發(fā)展遲緩、步履維艱,其中財(cái)務(wù)風(fēng)險(xiǎn)是影響企業(yè)生存發(fā)展的關(guān)鍵因素,它存在于企業(yè)資金流動(dòng)的各個(gè)環(huán)節(jié),是客觀存在的風(fēng)險(xiǎn)。管理者對(duì)財(cái)務(wù)風(fēng)險(xiǎn)的充分認(rèn)識(shí)和科學(xué)管理是中小企業(yè)穩(wěn)定發(fā)展的基礎(chǔ),所以對(duì)中小企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行管理和研究是十分重要的。本文以財(cái)務(wù)風(fēng)險(xiǎn)管理的相關(guān)理論為基礎(chǔ),并結(jié)合J中小企業(yè)的實(shí)際情況進(jìn)行具體的實(shí)例分析,分別從該企業(yè)籌資、投資、資金營(yíng)運(yùn)和收益分配四個(gè)階段對(duì)財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行分析和研究,最后根據(jù)J中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理的現(xiàn)狀和存在的問(wèn)題提出相應(yīng)的財(cái)務(wù)風(fēng)險(xiǎn)管理對(duì)策。本文共分為五章:第一章為緒論,主要介紹本文的研究背景、研究方法、研究?jī)?nèi)容以及國(guó)內(nèi)外的研究現(xiàn)狀。第二章介紹中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理相關(guān)理論,主要闡述中小企業(yè)的概念和特征,財(cái)務(wù)風(fēng)險(xiǎn)的含義和特征以及財(cái)務(wù)風(fēng)險(xiǎn)管理的含義和原則。第三章為J中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理案例研究,首先介紹J中小企業(yè)的背景,然后利用財(cái)務(wù)指標(biāo)法對(duì)該企業(yè)的籌資風(fēng)險(xiǎn)、投資風(fēng)險(xiǎn)、資金營(yíng)運(yùn)風(fēng)險(xiǎn)和收益分配風(fēng)險(xiǎn)分別進(jìn)行識(shí)別;之后利用層次分析法建立財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)模型,建立財(cái)務(wù)風(fēng)險(xiǎn)要素兩兩比較矩陣;最后通過(guò)層次單排序和總排序及其一致性檢驗(yàn)得出對(duì)J中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)的相關(guān)結(jié)論。第四章是完善J中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理的措施,首先從宏觀方面分析該企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)管理的現(xiàn)狀,其次從企業(yè)的微觀角度分析該企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理中存在的問(wèn)題,最后根據(jù)該企業(yè)的具體情況,分別從資金流動(dòng)的四個(gè)方面——籌資、投資、資金營(yíng)運(yùn)和收益分配,提出完善財(cái)務(wù)風(fēng)險(xiǎn)管理的對(duì)策。第五章是結(jié)論與啟示,將本文得出的結(jié)論予以總結(jié)并且闡述了本文對(duì)于其他中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理的啟示。
[Abstract]:In recent years, small and medium-sized enterprises in the wave of economic development in the rapid rise, vigorous development, has become the main force of economic development in China, but in the process of operation. There are still many internal and external environmental factors leading to the slow development of some small and medium-sized enterprises, the financial risk is the key factor affecting the survival and development of enterprises, it exists in all aspects of corporate capital flow. The full understanding and scientific management of the financial risk is the foundation of the steady development of the small and medium-sized enterprises. Therefore, it is very important to manage and study the financial risk of small and medium-sized enterprises. This paper based on the theory of financial risk management, and combined with the actual situation of small and medium-sized enterprises in J to carry on the concrete example analysis. The financial risk is analyzed and studied from the four stages of financing, investment, capital operation and income distribution. Finally, according to the current situation and existing problems of financial risk management in small and medium-sized enterprises, this paper is divided into five chapters: the first chapter is the introduction, mainly introduces the research background and research methods. The second chapter introduces the theory of financial risk management of small and medium-sized enterprises, mainly expounds the concept and characteristics of small and medium-sized enterprises. The meaning and characteristics of financial risk and the meaning and principle of financial risk management. The third chapter is the case study of financial risk management of small and medium-sized enterprises J, first introduces the background of small and medium-sized enterprises. Then the financial index method is used to identify the financing risk, investment risk, operating risk and income distribution risk of the enterprise. Then, the financial risk evaluation model is established by AHP, and the comparative matrix of financial risk elements is established. Finally, through the hierarchical single ranking and the total ranking and consistency test to get the relevant conclusions of the financial risk evaluation of small and medium-sized enterprises J. 4th chapter is to improve the financial risk management of small and medium-sized enterprises J measures. Firstly, it analyzes the present situation of the financial risk management of the enterprise from the macro aspect, then analyzes the problems existing in the financial risk management of the enterprise from the microcosmic angle of the enterprise, and finally according to the specific situation of the enterprise. From four aspects of capital flow: financing, investment, capital operation and income distribution, the author puts forward the countermeasures to improve financial risk management. Chapter 5th is the conclusion and inspiration. The conclusion of this paper is summarized and the enlightenment of this paper to the financial risk management of other small and medium enterprises is expounded.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.6

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