本文關(guān)鍵詞： 財(cái)務(wù)風(fēng)險(xiǎn) 風(fēng)險(xiǎn)分析 風(fēng)險(xiǎn)控制　出處：《哈爾濱商業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：在中國,隨著社會化進(jìn)程的建設(shè),企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)問題日益凸顯。隨之,企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)控制也越來越受人們的關(guān)注。對企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的分析和控制研究,仍然是具有重要意義的研究課題。財(cái)務(wù)風(fēng)險(xiǎn)控制起著重要作用,關(guān)乎企業(yè)成長和發(fā)展、市場的穩(wěn)定,乃至整個(gè)國家的經(jīng)濟(jì)安全。如何建立有效的財(cái)務(wù)風(fēng)險(xiǎn)控制方案是亟需研究的問題。在我國有色金屬行業(yè)對國民經(jīng)濟(jì)發(fā)展起著推動(dòng)性作用。該行業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)問題關(guān)乎整個(gè)行業(yè)的發(fā)展,認(rèn)真分析其風(fēng)險(xiǎn)來源,在借鑒國內(nèi)外先進(jìn)經(jīng)驗(yàn)的基礎(chǔ)上,針對行業(yè)特點(diǎn)進(jìn)行財(cái)務(wù)風(fēng)險(xiǎn)控制系統(tǒng)的構(gòu)建,是重點(diǎn)研究的內(nèi)容。 紫金礦業(yè)在我國有色金屬行業(yè)具有一定的代表性,對紫金礦業(yè)集團(tuán)的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行分析,主要針對其財(cái)務(wù)活動(dòng)進(jìn)行具體分析,主要包括其籌資活動(dòng)、投資活動(dòng)以及資金運(yùn)營活動(dòng)三個(gè)方面,針對其特點(diǎn)與存在的問題對其活動(dòng)流程進(jìn)行設(shè)計(jì),指出關(guān)鍵控制點(diǎn),具體風(fēng)險(xiǎn)點(diǎn),并提出具體可行的控制措施,同時(shí)制定出配套的制度方案,包括完善崗位分工與授權(quán)審批制度,執(zhí)行投資概預(yù)算控制制度,實(shí)行財(cái)務(wù)分析控制制度,建立財(cái)務(wù)監(jiān)督控制制度等。綜合一系列的方案實(shí)現(xiàn)對財(cái)務(wù)風(fēng)險(xiǎn)的全面控制。最后,提出整套財(cái)務(wù)風(fēng)險(xiǎn)控制方案的實(shí)施人員與環(huán)境要求,為財(cái)務(wù)風(fēng)險(xiǎn)控制方案的有效實(shí)施提供有利保障。
[Abstract]:In China, with the construction of socialization, the financial risk of enterprises is becoming more and more prominent. Then, the financial risk control of enterprises is paid more and more attention. Financial risk control plays an important role in the growth and development of enterprises and the stability of the market. How to establish an effective financial risk control scheme is a problem that needs to be studied. It plays an important role in promoting the development of national economy in China's non-ferrous metal industry. It's about the development of the whole industry. It is the key research content to analyze its risk source carefully and to construct the financial risk control system according to the characteristics of the industry on the basis of drawing lessons from the advanced experience at home and abroad. Zijin mining industry is representative in China's non-ferrous metal industry. This paper analyzes the financial risk of Zijin Mining Group, and mainly analyzes its financial activities, including its financing activities. According to the characteristics and problems of investment activities and fund operation activities, this paper designs the process of its activities, points out the key control points, specific risk points, and puts forward specific feasible control measures. At the same time, to formulate a supporting system, including improving the job division and authorization approval system, the implementation of investment budget control system, the implementation of financial analysis control system. Establish the financial supervision and control system. Comprehensive a series of programs to achieve the overall control of financial risk. Finally, the implementation of the whole set of financial risk control program personnel and environmental requirements. To provide favorable guarantee for the effective implementation of financial risk control program.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.1

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