本文選題：財務風險控制 + 小微食品加工企業(yè)�。� 參考：《武漢輕工大學》2014年碩士論文

【摘要】：小微企業(yè)作為我國經(jīng)濟運作的重要細胞，近些年得到快速發(fā)展，為我國稅收的增長做出了較大的貢獻，提供了大量的就業(yè)崗位。但其風險控制體系不像大中型企業(yè)那么完善，，特別是在財務風險控制方面，2008年金融危機過后很多小微食品加工企業(yè)無法維持經(jīng)營，面對復雜的市場環(huán)境企業(yè)只有提高對財務風險的管控能力才能取得長久發(fā)展，因此研究小微食品加工企業(yè)的財務風險控制對小微食品加工企業(yè)的良性經(jīng)營具有重要意義。 文章首先對國內(nèi)外關于財務風險控制研究的相關理論和動態(tài)進行總結分析，分析介紹了與財務風險控制的相關理論；其次對小微食品加工企業(yè)面臨的財務風險及成因進行分析，得出影響小微企業(yè)財務風險的主要外部因素及內(nèi)部因素：自然環(huán)境、行業(yè)環(huán)境、政策法規(guī)、企業(yè)運營能力、債務水平、對風險和投資收益的認識、企業(yè)資產(chǎn)的流動性、成長能力、盈利水平等。本文認為影響小微企業(yè)的主要因素應該是企業(yè)內(nèi)部的因素，并且只有幾個主要因素對財務風險起著決定性的作用。因此本文對多家小微食品加工企業(yè)的財務現(xiàn)狀進行分析并收集相關的數(shù)據(jù)，細化出影響財務風險的幾個因素；文章最后根據(jù)對現(xiàn)狀的分析構建因子分析模型，應用因子分析的方法對所收集到的數(shù)據(jù)進行分析，并對所構建的模型進行實證分析，得出成長能力、盈利能力、償債能力和營運能力是影響小微食品加工企業(yè)財務風險的主要因素這一結論，其中每一主要因素都只受幾個重要指標的影響。根據(jù)這一結論提出了相應的對策建議。
[Abstract]:As an important cell in the economic operation of our country, small and micro enterprises have developed rapidly in recent years, which has made a great contribution to the increase of tax revenue in our country and provided a large number of employment posts. However, its risk control system is not as perfect as that of large and medium-sized enterprises, especially in the area of financial risk control. After the 2008 financial crisis, many small and micro food processing enterprises were unable to maintain their operations. In the face of complex market environment, enterprises can only improve their ability to control financial risks in order to achieve long-term development. Therefore, it is of great significance to study the financial risk control of small and micro food processing enterprises for the benign management of small and micro food processing enterprises. Firstly, this paper summarizes and analyzes the related theories and dynamics of the financial risk control research at home and abroad, analyzes and introduces the related theories of financial risk control, and then analyzes the financial risks and causes of the small and micro food processing enterprises. The main external and internal factors influencing the financial risk of small and micro enterprises are obtained: natural environment, industry environment, policies and regulations, business operation ability, debt level, understanding of risk and investment income, liquidity of enterprise assets. Ability to grow, profitability, etc. This paper holds that the main factors affecting small and micro enterprises should be the internal factors, and only a few main factors play a decisive role in the financial risk. Therefore, this paper analyzes the financial situation of many small and micro food processing enterprises and collects relevant data to refine several factors that affect the financial risk. Finally, according to the analysis of the present situation, the paper constructs a factor analysis model. The method of factor analysis is used to analyze the collected data, and the empirical analysis of the model is carried out, and the growth ability and profitability are obtained. The conclusion that solvency and operational ability are the main factors affecting financial risk of small and micro food processing enterprises, each of which is affected by only a few important indicators. According to this conclusion, the corresponding countermeasures and suggestions are put forward.
【學位授予單位】：武漢輕工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.82;F406.7

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相關期刊論文 前3條

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本文編號：1839622