本文選題：財(cái)務(wù)風(fēng)險(xiǎn)　切入點(diǎn)：控制　出處：《湖南大學(xué)》2013年碩士論文

【摘要】：始于2008年席卷全球的金融危機(jī)，對世界經(jīng)濟(jì)產(chǎn)生了很大的沖擊，其影響到現(xiàn)在還在持續(xù)。究其深層次原因，與既往對風(fēng)險(xiǎn)特別是財(cái)務(wù)風(fēng)險(xiǎn)的重視不足甚至極端漠視有著緊密關(guān)系。財(cái)務(wù)風(fēng)險(xiǎn)嚴(yán)重影響著企業(yè)的經(jīng)營、制約著企業(yè)的發(fā)展。加強(qiáng)企業(yè)的風(fēng)險(xiǎn)管理，特別是對企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行有效控制和管理就顯得尤其重要，是企業(yè)能否順利實(shí)現(xiàn)預(yù)期目標(biāo)的關(guān)鍵。因此，全面分析企業(yè)存在的財(cái)務(wù)風(fēng)險(xiǎn)，深入研究企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)產(chǎn)生的原因，提出控制和防范財(cái)務(wù)風(fēng)險(xiǎn)的具體方法，對于企業(yè)快速、健康發(fā)展有著重大的實(shí)際應(yīng)用意義。本文從財(cái)務(wù)風(fēng)險(xiǎn)基本理論入手，利用意達(dá)股份有限公司的財(cái)務(wù)報(bào)表數(shù)據(jù)，從資金籌集、投資、營運(yùn)等方面全面分析了公司的財(cái)務(wù)風(fēng)險(xiǎn)現(xiàn)狀，然后深入分析了意達(dá)股份有限公司財(cái)務(wù)風(fēng)險(xiǎn)產(chǎn)生的原因，最后針對企業(yè)存在的財(cái)務(wù)風(fēng)險(xiǎn)，提出了一系列財(cái)務(wù)風(fēng)險(xiǎn)控制和防范措施。 由本文得到的主要結(jié)論包括: (1)意達(dá)股份有限公司面臨的主要財(cái)務(wù)風(fēng)險(xiǎn)是:償債能力下降風(fēng)險(xiǎn)、籌資風(fēng)險(xiǎn)、回款能力降低風(fēng)險(xiǎn)、存貨跌價(jià)風(fēng)險(xiǎn)、盈利能力下降風(fēng)險(xiǎn)、現(xiàn)金流量風(fēng)險(xiǎn)等。 (2)意達(dá)股份有限公司控制和防范財(cái)務(wù)風(fēng)險(xiǎn)的方法有:建設(shè)財(cái)務(wù)管理制度文化、增強(qiáng)風(fēng)險(xiǎn)防范意識(shí)，完善公司內(nèi)部控制制度、改善公司治理結(jié)構(gòu)，加強(qiáng)應(yīng)收帳款管理，改善長短期借款比例、保持合理資本結(jié)構(gòu)，強(qiáng)化存貨風(fēng)險(xiǎn)管理，加強(qiáng)現(xiàn)金流風(fēng)險(xiǎn)管理，加強(qiáng)投資風(fēng)險(xiǎn)控制。 這些結(jié)論雖然是針對意達(dá)股份有限公司提出的，，但對我國縣域經(jīng)濟(jì)中中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的管理和控制有一定的參考價(jià)值和借鑒意義。
[Abstract]:The financial crisis, which began in 2008 and engulfed the whole world, has had a great impact on the world economy, and its impact is still continuing. It is closely related to the lack of attention to the risk, especially the financial risk, and even the extreme disregard. The financial risk seriously affects the operation of the enterprise, restricts the development of the enterprise, and strengthens the risk management of the enterprise. Especially, it is very important to control and manage the enterprise financial risk effectively, which is the key to whether the enterprise can realize the expected goal smoothly. Therefore, it is necessary to analyze the financial risk in a comprehensive way, and to study the causes of the financial risk. The concrete method of controlling and preventing financial risk is of great practical significance for the rapid and healthy development of enterprises. This paper starts with the basic theory of financial risk and makes use of the data of financial statements of Yida Co., Ltd. From the aspects of fund raising, investment, operation and so on, this paper comprehensively analyzes the present situation of the financial risk of the company, then deeply analyzes the causes of the financial risk of Yida Co., Ltd., and finally aims at the financial risk existing in the enterprise. Put forward a series of financial risk control and prevention measures. The main conclusions obtained from this paper include:. The main financial risks faced by Yida Co., Ltd. Are as follows: declining solvency risk, financing risk, reducing risk of payback ability, risk of falling inventory price, risk of declining profitability, risk of cash flow, etc. The methods of controlling and preventing financial risk in Yida Co., Ltd. Are as follows: to build the culture of financial management system, to strengthen the awareness of risk prevention, to perfect the internal control system of the company, to improve the corporate governance structure, and to strengthen the management of accounts receivable. To improve the ratio of long-term and short-term loans, to maintain a reasonable capital structure, to strengthen inventory risk management, to strengthen cash flow risk management, and to strengthen investment risk control. Although these conclusions are aimed at Yida Co., Ltd., they have some reference value and reference significance for the management and control of financial risk of small and medium-sized enterprises in the county economy of our country.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.6

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