本文關鍵詞：濰柴重機財務風險控制研究　出處：《青島科技大學》2013年碩士論文　論文類型：學位論文

  更多相關文章： 財務風險 內部控制 風險管理 財務預警

【摘要】：隨著國內機械制造業(yè)競爭的不斷加劇,生產研發(fā)技術的不斷創(chuàng)新,以及國際金融危機的影響,在內外雙重壓力之下,濰柴重機股份有限公司將面臨前所未有的激烈競爭。出現了諸如生產經營壓力加大、庫存積壓嚴重、運營資金日趨緊張、盈利水平下降等突出問題,企業(yè)財務風險進一步加大。 本文旨在通過對財務風險控制相關理論的論述,明確內部控制的內涵;結合濰柴重機股份有限公司財務控制的發(fā)展現狀,對企業(yè)實現和超額實現經營目標有重要意義。通過分析濰柴重機股份有限公司的內部控制的發(fā)展現狀,通過對相關財務數據的分析和柴油機業(yè)內主要競爭對手的財務分析情況,揭示了濰柴重機存在的財務問題和風險。通過相關財務數據的分析,提出了針對濰柴重機財務風險的研究對策和方法。一方面減少了財務風險事件的發(fā)生頻率和造成的損失程度,另一方面通過財務風險管理,企業(yè)可以取得市場競爭優(yōu)勢,打造企業(yè)自身的財務優(yōu)勢競爭力,推動企業(yè)長久、持續(xù)的發(fā)展。 “企業(yè)價值最大化”是現代企業(yè)財務管理的目標,企業(yè)價值取決于企業(yè)未來的獲利能力和所面臨的風險。濰柴重機如何能夠降低財務風險,順利達到和完成經營目標,都需要通過財務風險的控制研究來達到目的,對可能發(fā)生的財務風險選擇正確的控制方法,以防止或者減少風險發(fā)生,打造濰柴重機自身的競爭優(yōu)勢,推動企業(yè)持續(xù)發(fā)展,有效提高企業(yè)的財務管理水平和財務危機處理能力,其中財務預警可以起到未雨綢繆的作用,并且為濰柴重機股份有限公司提供一個安全穩(wěn)定的運營環(huán)境,使企業(yè)在市場競爭中立于不敗之地。
[Abstract]:With the increasing competition of domestic machinery manufacturing industry, the continuous innovation of production research and development technology, as well as the impact of the international financial crisis, under the pressure of both internal and external. Weichai heavy Machinery Co., Ltd. will face unprecedented fierce competition, such as increased production and operation pressure, stock backlog is serious, operating funds become increasingly tight, profit level decline and so on. The financial risk of enterprises is further increased. The purpose of this paper is to clarify the connotation of internal control by discussing the related theories of financial risk control. In combination with the development of financial control in Weichai heavy Machinery Co., Ltd, it is of great significance for enterprises to realize and exceed their business objectives. Through the analysis of the development status of internal control of Weichai heavy Machinery Co., Ltd. Through the analysis of the related financial data and the financial analysis of the main competitors in the diesel engine industry, this paper reveals the financial problems and risks existing in the diesel engine industry, and through the analysis of the relevant financial data. This paper puts forward the research countermeasures and methods for financial risk of Weichai heavy machinery. On the one hand, it reduces the frequency of financial risk events and the degree of loss caused by it, on the other hand, through financial risk management. Enterprises can obtain market competitive advantages, build their own financial advantage competitiveness, and promote the long-term and sustainable development of enterprises. "maximization of enterprise value" is the goal of modern enterprise financial management. The value of enterprise depends on the profitability and risks faced by the enterprise in the future. How can Weichai heavy machine reduce the financial risk? To achieve and complete the business objectives smoothly, it is necessary to achieve the goal through the study of financial risk control, to choose the correct control method to the possible financial risk, in order to prevent or reduce the risk. Weichai heavy machinery to build its own competitive advantages, promote the sustainable development of enterprises, effectively improve the level of financial management and financial crisis management, financial early warning can play a proactive role. And to provide a safe and stable operating environment for Weichai heavy Machinery Co., Ltd., which makes the enterprise in an invincible position in the market competition.
【學位授予單位】：青島科技大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F426.4

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