本文選題：財(cái)務(wù)風(fēng)險(xiǎn) + 財(cái)務(wù)風(fēng)險(xiǎn)分析�。� 參考：《河北經(jīng)貿(mào)大學(xué)》2017年碩士論文

【摘要】：在全球市場(chǎng)經(jīng)濟(jì)不斷發(fā)展的推動(dòng)下,食品工業(yè)取得了長(zhǎng)足的發(fā)展。對(duì)于食品工業(yè)來說,受外部環(huán)境因素和內(nèi)部自身因素的共同影響,企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)呈現(xiàn)出多樣且復(fù)雜的發(fā)展趨勢(shì),影響企業(yè)正常的生產(chǎn)經(jīng)營(yíng)活動(dòng)。食品工業(yè)企業(yè)需要重視財(cái)務(wù)風(fēng)險(xiǎn),避免出現(xiàn)因未能及時(shí)發(fā)現(xiàn)財(cái)務(wù)風(fēng)險(xiǎn)而導(dǎo)致企業(yè)財(cái)務(wù)危機(jī)的情況。由此可以看出,食品工業(yè)企業(yè)有必要對(duì)財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行分析與預(yù)警,對(duì)已存在的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行控制,防止企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)一步加深。本文選取雨潤(rùn)食品作為研究對(duì)象,首先介紹了雨潤(rùn)食品的行業(yè)現(xiàn)狀和總體財(cái)務(wù)狀況,根據(jù)財(cái)務(wù)風(fēng)險(xiǎn)的基本理論,從籌資、投資、運(yùn)營(yíng)資金等內(nèi)部因素以及政策、經(jīng)濟(jì)等外部因素方面對(duì)雨潤(rùn)食品財(cái)務(wù)風(fēng)險(xiǎn)的進(jìn)行識(shí)別,并深入分析財(cái)務(wù)風(fēng)險(xiǎn)的形成原因。其次,以財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警理論為基礎(chǔ),結(jié)合雨潤(rùn)食品的行業(yè)特點(diǎn)和自身財(cái)務(wù)數(shù)據(jù),使用熵值法和功效系數(shù)法,從盈利能力、營(yíng)運(yùn)能力、償債能力、發(fā)展能力四個(gè)方面構(gòu)建財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警體系。然后,將雨潤(rùn)食品的財(cái)務(wù)數(shù)據(jù)帶入到該預(yù)警體系中,得到當(dāng)前雨潤(rùn)食品財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警結(jié)果,并對(duì)預(yù)警的結(jié)果進(jìn)行分析,得到預(yù)警結(jié)論。最后,根據(jù)雨潤(rùn)食品當(dāng)前財(cái)務(wù)風(fēng)險(xiǎn)的嚴(yán)重程度,提出相應(yīng)的控制措施,防止雨潤(rùn)食品財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)一步惡化。本文希望通過研究雨潤(rùn)食品財(cái)務(wù)風(fēng)險(xiǎn),能夠找出導(dǎo)致雨潤(rùn)食品產(chǎn)生財(cái)務(wù)風(fēng)險(xiǎn)的影響因素,并且根據(jù)財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警指標(biāo)體系量化雨潤(rùn)食品財(cái)務(wù)風(fēng)險(xiǎn),讓公司管理層意識(shí)到公司當(dāng)前財(cái)務(wù)風(fēng)險(xiǎn)的風(fēng)險(xiǎn)等級(jí),以便于采取合理的措施對(duì)財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行控制。
[Abstract]:With the development of the global market economy, the food industry has made great progress. For food industry, due to the influence of external environmental factors and internal factors, the financial risks of enterprises present diverse and complex development trend, which affects the normal production and management activities of enterprises. Food industry enterprises should pay attention to financial risk and avoid the financial crisis caused by failure to discover financial risk in time. Therefore, it is necessary for food industry enterprises to analyze and warn the financial risks, to control the existing financial risks and to prevent them from deepening further. In this paper, Rain Food is selected as the research object. First of all, it introduces the industry status and overall financial situation of Rain Foods, according to the basic theory of financial risk, from the financing, investment, operating funds and other internal factors and policies. In the aspect of economy and other external factors, the financial risk of Yurun food is identified, and the forming reasons of financial risk are analyzed in depth. Secondly, based on the financial risk early warning theory, combined with the industry characteristics and its own financial data, the entropy method and efficiency coefficient method are used, from the profitability, operating capacity, solvency, Build financial risk early warning system in four aspects. Then, the financial data of Yurun food are brought into the early warning system, and the financial risk early warning results of Yurun food are obtained, and the early warning results are analyzed, and the early warning conclusions are obtained. Finally, according to the serious degree of financial risk of Yurun food, the corresponding control measures are put forward to prevent the financial risk of Yurun food from deteriorating further. This paper hopes that by studying the financial risk of Rain Food, we can find out the influencing factors that cause the financial risk of Rain Food, and quantify the financial risk of Rain Food according to the early warning index system of financial risk. To make the company management aware of the current financial risk risk level in order to take reasonable measures to control the financial risk.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.82;F406.7
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本文編號(hào)：1810094