諾奇公司財務(wù)風險控制研究
發(fā)布時間：2018-12-12 07:08
【摘要】：隨著我國供給側(cè)結(jié)構(gòu)性改革不斷深入,去產(chǎn)能、去庫存、去杠桿的理念已深入到很多行業(yè)。然而,近年來越來越多的企業(yè)不注意對財務(wù)風險進行有效地控制,導致其債臺高筑,盈利不佳。此類企業(yè)數(shù)量最近沒有明顯的減少趨勢,反而日益增多,尤其在門檻低、競爭相當激烈的服裝行業(yè)為甚。因此,在不斷變化的經(jīng)濟環(huán)境下,如何將財務(wù)風險控制在可控范圍內(nèi)顯得尤為重要。本文基于諾奇公司的案例研究,采用理論研究和實際案例相結(jié)合的方法,對諾奇公司財務(wù)風險控制情況進行了研究。首先從財務(wù)風險界定和基礎(chǔ)理論進行切入,之后通過對諾奇公司2010年至2015年與行業(yè)平均水平以及行業(yè)標桿企業(yè)的償債能力、盈利能力、營運能力的對比分析歸納出諾奇公司面臨的的財務(wù)風險是償債能力差,籌資風險高;資金周轉(zhuǎn)慢,營運能力低;盈利能力下滑。然后基于層次分析法對諾奇公司2015年的財務(wù)風險狀況進行評價,發(fā)現(xiàn)2015年其財務(wù)風險狀況為重警。之后進一步研究了諾奇公司現(xiàn)有的財務(wù)風險控制方案,發(fā)現(xiàn)其存在的問題有財務(wù)風險控制流程不完整,故而未能及時發(fā)現(xiàn)風險;資本結(jié)構(gòu)選擇不合理,引發(fā)財務(wù)杠桿負效應(yīng);缺少完善的投資分析機制,導致公司成長性不足;缺乏合理的收賬政策,使得資金使用效率低等問題。進而從健全財務(wù)風險控制組織、完善財務(wù)風險預(yù)警系統(tǒng)、完善籌資風險控制措施、完善投資風險控制制度、完善營運資金風險控制等角度對諾奇公司財務(wù)風險控制方案進行了優(yōu)化。最后提出保障諾奇公司財務(wù)風險控制優(yōu)化方案順利實施的措施,包括建立全面財務(wù)風險管理制度、完善人員激勵制度。本文對諾奇公司財務(wù)風險控制進行研究,意義在于不僅能為諾奇公司今年重組后繼續(xù)經(jīng)營提供財務(wù)風險控制優(yōu)化方案,以便促進其更好的發(fā)展,而且對我國其他服裝企業(yè)乃至其他行業(yè)提供了財務(wù)風險控制研究的思路,以及提供了如何進行財務(wù)風險控制的有益建議。
[Abstract]:With the deepening of China's supply-side structural reform, the concept of capacity, inventory and leverage has been extended to many industries. However, in recent years, more and more enterprises do not pay attention to the effective control of financial risks, resulting in their high debts and poor profits. The number of such companies has not shown a significant decline in recent years, but is increasing, especially in the low-threshold and highly competitive clothing industry. Therefore, in the changing economic environment, how to control the financial risk in a controllable range is particularly important. Based on the case study of Norch Company, this paper studies the financial risk control of Norch Company by combining theoretical research with practical cases. First from the financial risk definition and basic theory to cut into, then through 2010 to 2015 Norch company and industry average level and industry benchmark enterprise solvency, profitability, The comparative analysis of operating ability concludes that the financial risk faced by Norch is poor solvency and high financing risk. Slow capital turnover, low operating capacity; declining profitability. Then based on the analytic hierarchy process to evaluate the financial risk situation of Norch Company in 2015, it is found that the financial risk situation of Norch Company in 2015 is a serious warning. After further studying the existing financial risk control scheme of Norch Company, it is found that the existing problems include the incomplete financial risk control process, the failure to find the risk in time, the unreasonable choice of capital structure, and the negative effect of financial leverage. The lack of perfect investment analysis mechanism leads to the lack of growth, the lack of reasonable accounting policy, and the low efficiency of the use of funds. Then, from perfecting financial risk control organization, perfecting financial risk early warning system, perfecting financing risk control measures, perfecting investment risk control system, The financial risk control scheme of Norch Company is optimized from the point of view of perfecting working capital risk control. Finally, the paper puts forward the measures to ensure the smooth implementation of the financial risk control optimization scheme of Norch, including the establishment of a comprehensive financial risk management system and the improvement of the personnel incentive system. In this paper, the financial risk control of Norch Company is studied. The significance is that it can not only provide the optimized scheme of financial risk control for the continued operation of Norch Company after this year's reorganization, so as to promote its better development. It also provides some ideas for the study of financial risk control for other garment enterprises and even other industries in China, as well as some useful suggestions on how to control financial risks.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.86
本文編號：2374154
[Abstract]:With the deepening of China's supply-side structural reform, the concept of capacity, inventory and leverage has been extended to many industries. However, in recent years, more and more enterprises do not pay attention to the effective control of financial risks, resulting in their high debts and poor profits. The number of such companies has not shown a significant decline in recent years, but is increasing, especially in the low-threshold and highly competitive clothing industry. Therefore, in the changing economic environment, how to control the financial risk in a controllable range is particularly important. Based on the case study of Norch Company, this paper studies the financial risk control of Norch Company by combining theoretical research with practical cases. First from the financial risk definition and basic theory to cut into, then through 2010 to 2015 Norch company and industry average level and industry benchmark enterprise solvency, profitability, The comparative analysis of operating ability concludes that the financial risk faced by Norch is poor solvency and high financing risk. Slow capital turnover, low operating capacity; declining profitability. Then based on the analytic hierarchy process to evaluate the financial risk situation of Norch Company in 2015, it is found that the financial risk situation of Norch Company in 2015 is a serious warning. After further studying the existing financial risk control scheme of Norch Company, it is found that the existing problems include the incomplete financial risk control process, the failure to find the risk in time, the unreasonable choice of capital structure, and the negative effect of financial leverage. The lack of perfect investment analysis mechanism leads to the lack of growth, the lack of reasonable accounting policy, and the low efficiency of the use of funds. Then, from perfecting financial risk control organization, perfecting financial risk early warning system, perfecting financing risk control measures, perfecting investment risk control system, The financial risk control scheme of Norch Company is optimized from the point of view of perfecting working capital risk control. Finally, the paper puts forward the measures to ensure the smooth implementation of the financial risk control optimization scheme of Norch, including the establishment of a comprehensive financial risk management system and the improvement of the personnel incentive system. In this paper, the financial risk control of Norch Company is studied. The significance is that it can not only provide the optimized scheme of financial risk control for the continued operation of Norch Company after this year's reorganization, so as to promote its better development. It also provides some ideas for the study of financial risk control for other garment enterprises and even other industries in China, as well as some useful suggestions on how to control financial risks.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.86
【參考文獻】
相關(guān)期刊論文 前1條
1 陳敏君;;淺談企業(yè)財務(wù)風險控制與管理──以重慶恒升資產(chǎn)經(jīng)營管理有限公司為例[J];企業(yè)導報;2011年19期
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