【摘要】：近年來,越來越多的企業(yè)開始加大對(duì)于財(cái)務(wù)風(fēng)險(xiǎn)的防控和管理研究的重視,主要原因在于宏觀經(jīng)濟(jì)和國(guó)家經(jīng)濟(jì)調(diào)控政策的變化以及行業(yè)的變動(dòng)給企業(yè)帶來了影響,為了應(yīng)對(duì)這些變化,企業(yè)只有不斷的對(duì)其經(jīng)營(yíng)策略進(jìn)行變革,而在這一過程中財(cái)務(wù)風(fēng)險(xiǎn)自然凸現(xiàn)出來。由于財(cái)務(wù)風(fēng)險(xiǎn)伴隨公司經(jīng)營(yíng)的全部流程環(huán)節(jié),因此能否有效管理風(fēng)險(xiǎn)直接影響了公司的生存和發(fā)展。S公司是陜西省的一家裝備制造業(yè)上市公司,近年來出現(xiàn)了銷售收入下降、利潤(rùn)率負(fù)增長(zhǎng)的現(xiàn)象,在這樣的情況下,S公司需要加大對(duì)財(cái)務(wù)風(fēng)險(xiǎn)的關(guān)注程度并及時(shí)處置潛在風(fēng)險(xiǎn),否則必然會(huì)面對(duì)更進(jìn)一步的財(cái)務(wù)困境。本論文先對(duì)國(guó)內(nèi)外關(guān)于財(cái)務(wù)風(fēng)險(xiǎn)研究方面已有的成果進(jìn)行了簡(jiǎn)單的整理,然后從制造業(yè)S公司的報(bào)表數(shù)據(jù)和歷史資料出發(fā),首先結(jié)合S公司的經(jīng)營(yíng)管理現(xiàn)狀對(duì)財(cái)務(wù)風(fēng)險(xiǎn)加以定性的分析,然后通過F分?jǐn)?shù)模型計(jì)算了其在近年內(nèi)的財(cái)務(wù)困境狀況。接下來結(jié)合宏觀經(jīng)濟(jì)、國(guó)家政策、行業(yè)特點(diǎn)和企業(yè)自身情況分析了這些財(cái)務(wù)風(fēng)險(xiǎn)產(chǎn)生的主要原因。接下來根據(jù)不同的原因,給出了S公司控制應(yīng)對(duì)財(cái)務(wù)風(fēng)險(xiǎn)的一些具體建議。建議公司改進(jìn)風(fēng)險(xiǎn)管理頂層設(shè)計(jì)、科學(xué)改善投資決策、優(yōu)化企業(yè)資產(chǎn)經(jīng)營(yíng)、改革內(nèi)部控制制度和推進(jìn)收益分配管理,目的在于改善S公司的風(fēng)險(xiǎn)管理狀況,保障企業(yè)可持續(xù)發(fā)展,同時(shí)這些建議對(duì)于同處于制造行業(yè)的其他企業(yè)也具有一定的借鑒作用。
[Abstract]:In recent years, more and more enterprises have begun to pay more attention to the prevention and control of financial risks and management research, mainly due to the macroeconomic and national economic regulation and control policy changes and changes in the industry have brought about an impact on enterprises. In order to cope with these changes, enterprises only constantly change their business strategy, and in this process, the financial risks appear naturally. Because the financial risk is accompanied by the whole process of the company's operation, whether or not it can effectively manage the risk directly affects the survival and development of the company. S company is a listed company in the equipment manufacturing industry of Shaanxi Province. In recent years, sales revenue has declined. In this case, S Company needs to pay more attention to the financial risk and deal with the potential risk in time, otherwise it will inevitably face further financial distress. In this paper, the research on financial risk at home and abroad has been simply sorted out, and then from the manufacturing S company's report data and historical data, Firstly, the financial risk is qualitatively analyzed according to the present situation of S company, and then the financial distress in recent years is calculated by F score model. Then the main reasons of these financial risks are analyzed in combination with macroeconomic, national policies, industry characteristics and enterprises themselves. Then, according to different reasons, the paper gives some specific suggestions for S company to control financial risk. It is suggested that the company should improve the top-level design of risk management, scientifically improve the investment decision, optimize the management of enterprise assets, reform the internal control system and promote the management of income distribution, in order to improve the risk management situation of S Company. At the same time, these suggestions can be used for reference by other enterprises in manufacturing industry.
【學(xué)位授予單位】：寧夏大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426;F406.7

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