本文選題：財(cái)務(wù)風(fēng)險(xiǎn)　切入點(diǎn)：風(fēng)險(xiǎn)識(shí)別　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：近幾年,隨著中國(guó)經(jīng)濟(jì)的迅猛發(fā)展,企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理已經(jīng)成為財(cái)務(wù)管理領(lǐng)域中的一個(gè)重要研究課題。企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)是指企業(yè)在各項(xiàng)財(cái)務(wù)活動(dòng)過程中,由于各種難以預(yù)料或控制的主客觀因素所導(dǎo)致財(cái)務(wù)狀況具有不確定性,從而使企業(yè)有蒙受經(jīng)濟(jì)損失且與預(yù)期結(jié)果相偏離的情況。這種風(fēng)險(xiǎn)可能存在于任何財(cái)務(wù)活動(dòng)中,尤其是隨著經(jīng)濟(jì)、文化、政治等方面不斷的變化而呈現(xiàn)出日漸復(fù)雜的特征,是我國(guó)企業(yè)面臨的各種風(fēng)險(xiǎn)中影響至關(guān)重要的一種,針對(duì)這種情況,企業(yè)更應(yīng)該進(jìn)行縝密有效的財(cái)務(wù)風(fēng)險(xiǎn)管理,結(jié)合企業(yè)當(dāng)下的發(fā)展需求,積極提高管理水平,加深對(duì)財(cái)務(wù)風(fēng)險(xiǎn)及其種類的認(rèn)知,強(qiáng)化財(cái)務(wù)風(fēng)險(xiǎn)的管理和控制,有效的規(guī)避可控風(fēng)險(xiǎn),使企業(yè)立足長(zhǎng)遠(yuǎn),實(shí)現(xiàn)可持續(xù)發(fā)展。本文以財(cái)務(wù)風(fēng)險(xiǎn)管理的基本理論和相關(guān)知識(shí)為基礎(chǔ),參考國(guó)內(nèi)外主要相關(guān)文獻(xiàn)的核心觀點(diǎn),對(duì)財(cái)務(wù)風(fēng)險(xiǎn)管理的主流理論進(jìn)行詳細(xì)的整理介紹。然后以鞍鋼股份有限公司作為本文的研究對(duì)象,初步分析其內(nèi)部當(dāng)下的企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理現(xiàn)狀,通過分析企業(yè)的歷年財(cái)務(wù)報(bào)表,對(duì)其結(jié)果進(jìn)行分類識(shí)別,發(fā)現(xiàn)鞍鋼公司的籌資方式較為單一,活動(dòng)現(xiàn)金的最主要流動(dòng)渠道絕大部分都是通過借款,負(fù)債規(guī)模和資本結(jié)構(gòu)都不夠理想,資金流動(dòng)性差,獲利能力不足,而且對(duì)資產(chǎn)的利用效率不高,不能充分的利用財(cái)務(wù)杠桿,此外對(duì)上游的原燃料的依賴性也很大。最后針對(duì)上述風(fēng)險(xiǎn),給出構(gòu)建財(cái)務(wù)風(fēng)險(xiǎn)防范系統(tǒng)模型的建議和有效的防范對(duì)策,如應(yīng)該尋求新的籌資來源方式,確立合理的負(fù)債規(guī)模,優(yōu)化資本結(jié)構(gòu),增大上游產(chǎn)業(yè)投資以降低原燃料程本,實(shí)現(xiàn)綠色生產(chǎn)提高原材料的利用率和強(qiáng)化存貨盤點(diǎn)等。本文針對(duì)鞍鋼股份有限公司所涉及的財(cái)務(wù)風(fēng)險(xiǎn)方面的問題以及規(guī)避財(cái)務(wù)風(fēng)險(xiǎn)的控制措施進(jìn)行研究,以期對(duì)鋼鐵行業(yè)具有一定的適用性,為其它鋼鐵企業(yè)提供一定的借鑒作用,幫助其提升抵抗風(fēng)險(xiǎn)的能力和水平。
[Abstract]:In recent years, with the rapid development of Chinese economy, enterprise financial risk management has become an important research topic in the field of financial management. The uncertainty of the financial position resulting from a variety of subjective and objective factors that are difficult to predict or control makes the enterprise suffer economic losses and deviate from the expected results. This risk may exist in any financial activity, Especially with the constant changes in economy, culture, politics and so on, it presents increasingly complex characteristics, which is one of the most important kinds of influence among the various risks faced by Chinese enterprises. In view of this situation, Enterprises should carry out careful and effective financial risk management, combine the current development needs of enterprises, actively improve the level of management, deepen the understanding of financial risks and their types, and strengthen the management and control of financial risks. This paper bases on the basic theory and related knowledge of financial risk management, and refers to the core viewpoints of the main related literature at home and abroad, in order to avoid the controllable risk effectively, make the enterprise base on the long run and realize the sustainable development. This paper introduces the mainstream theory of financial risk management in detail. Then taking Anshan Iron and Steel Co., Ltd. as the research object of this paper, it preliminarily analyzes the present situation of enterprise financial risk management in Anshan Iron and Steel Co., Ltd. By analyzing the financial statements of the enterprises over the years and classifying and identifying the results, it is found that the financing mode of Angang is relatively single, and the most important flow channel of active cash is through borrowing. The scale of debt and capital structure are not ideal, capital liquidity is poor, profitability is insufficient, and the use of assets is not efficient enough to make full use of financial leverage. In addition, the dependence on upstream raw fuel is also very large. Finally, in view of the above risks, the paper gives some suggestions to build a financial risk prevention system model and effective countermeasures. For example, new sources of financing should be sought to establish a reasonable debt scale. Optimize capital structure, increase upstream industry investment to reduce the original fuel cost, To realize green production to improve the utilization ratio of raw materials and to strengthen inventory count etc. This paper focuses on the problems of financial risk involved in Anshan Iron and Steel Co. Ltd and the control measures to avoid financial risks. In order to have certain applicability to the iron and steel industry, to provide certain reference for other iron and steel enterprises, to help them to improve the ability and level of resisting the risk.
【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;F426.31

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