近年來,隨著網(wǎng)絡(luò)和計(jì)算機(jī)技術(shù)的快速發(fā)展,互聯(lián)網(wǎng)已經(jīng)深入到人們生活的方方面面,一大批優(yōu)秀的互聯(lián)網(wǎng)企業(yè)涌現(xiàn)了出來。從“十三五”規(guī)劃中可以看出,我國政府對(duì)信息技術(shù)的發(fā)展非常重視,正在規(guī)劃實(shí)施的“網(wǎng)絡(luò)經(jīng)濟(jì)”戰(zhàn)略也給互聯(lián)網(wǎng)產(chǎn)業(yè)的發(fā)展帶來了難得的機(jī)遇�；ヂ�(lián)網(wǎng)作為高新技術(shù)產(chǎn)業(yè),有著高回報(bào)高風(fēng)險(xiǎn)的特點(diǎn)。由于互聯(lián)網(wǎng)行業(yè)發(fā)展迅速,不確定性大,缺乏對(duì)比參照的企業(yè)等原因,使得互聯(lián)網(wǎng)企業(yè)的風(fēng)險(xiǎn)防控難度比其他傳統(tǒng)企業(yè)大。鑒于此,本文選擇比較有特點(diǎn)的一家互聯(lián)網(wǎng)公司-AB作為研究對(duì)象,試圖為同類企業(yè)建立一個(gè)改善財(cái)務(wù)風(fēng)險(xiǎn)狀況、提升公司管理能力的參考。本文首先歸納和梳理了國內(nèi)外有關(guān)財(cái)務(wù)風(fēng)險(xiǎn)、互聯(lián)網(wǎng)行業(yè)的研究成果,在此基礎(chǔ)上闡述了互聯(lián)網(wǎng)行業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的現(xiàn)狀。其次,利用財(cái)務(wù)指標(biāo)分析法和杜邦分析法對(duì)案例公司AB的總體財(cái)務(wù)狀況、籌資風(fēng)險(xiǎn)、投資風(fēng)險(xiǎn)、資金回收風(fēng)險(xiǎn)和成本風(fēng)險(xiǎn)進(jìn)行了評(píng)價(jià)分析,結(jié)果表明AB存在著籌資渠道單一、償債能力偏弱、應(yīng)收賬款回收和成本升高等風(fēng)險(xiǎn)。最后,根據(jù)分析的結(jié)果,對(duì)AB的財(cái)務(wù)風(fēng)險(xiǎn)問題提出了建立財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警系統(tǒng),擴(kuò)展融資渠道和建立應(yīng)收賬款的管理機(jī)制等建議。 

【文章來源】：廣東外語外貿(mào)大學(xué)廣東省

【文章頁數(shù)】：93 頁

【學(xué)位級(jí)別】：碩士

【文章目錄】：
ACKNOWLEDGEMENTS
ABSTRACT
摘要
LIST OF ABBREVIATIONS
Chapter 1 Introduction
    1.1 Research Background
    1.2 Research Significance
    1.3 Research Purposes
    1.4 Research Methods
        1.4.1 Comparative Analysis Method
        1.4.2 Combination of Qualitative and Quantitative Analysis
        1.4.3 Case Analysis Method
        1.4.4 Literature Research Method
    1.5 Research Framework
Chapter 2 Literature Review and Theoretical Foundations
    2.1 Literature Review
        2.1.1 Concept and Attributes of Risk
        2.1.2 Concept and Basic Activities of Risk Management
        2.1.3 Concept and Types of Financial Risk
        2.1.4 Purposes and Roles of Financial Risk Management
        2.1.5 Relevant Research Literature on the Financial Risk of Internet Industry
    2.2 Theoretical Foundations
        2.2.1 Profit Model and Business Model of Internet Enterprise
        2.2.2 Financial Characteristics of Internet Enterprise
        2.2.3 Financial Risks of Internet Enterprise
        2.2.4 Financial Indexes Analysis
Chapter 3 Case Description
    3.1 A Profile of the Internet Industry
    3.2 Company Overview
        3.2.1 Company Profile
        3.2.2 Development Course
        3.2.3 Business Structure
    3.3 Risk Control and Management Methods of the Company
        3.3.1 Background of the Risk Management
        3.3.2 Financial Risk Management Methods of the Company
Chapter 4 Case Analysis
    4.1 Company's Overall Financial Analysis
    4.2 Company's Financial Risk Assessment
        4.2.1 Financing Risk Assessment
        4.2.2 Investment Risk Assessment
        4.2.3 Capital Recovery Risk Assessment
        4.2.4 Cost Risk Assessment
    4.3 Summary of the Company's Financial Risk Assessment
        4.3.1 Summary of the Financing Risk Assessment
        4.3.2 Summary of the Investment Risk Assessment
        4.3.3 Summary of the Capital Recovery Risk Assessment
        4.3.4 Summary of the Cost Risk Assessment
Chapter 5 Suggestions on the Company's Financial Risk Problems
    5.1 Establish the Early-warning System of Financial Risk
    5.2 Adopt Diversified Financing Channels
    5.3 Establish the Management Mechanism for Accounts Receivable
    5.4 Strengthen Cost Control
Chapter 6 Conclusion and Future Research
    6.1 Research Conclusion
    6.2 Future Research
REFERENCE
APPENDIX


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