本文關(guān)鍵詞： 證券公司 財(cái)務(wù)風(fēng)險(xiǎn) 風(fēng)險(xiǎn)管理　出處：《西安理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：由于科技革命日新月異的發(fā)展以及市場(chǎng)環(huán)境的快速變化,證券公司所處的經(jīng)營(yíng)環(huán)境波動(dòng)頻繁,風(fēng)險(xiǎn)因素日趨復(fù)雜,競(jìng)爭(zhēng)加劇,企業(yè)生存面臨的挑戰(zhàn)十分嚴(yán)峻。目前,國(guó)內(nèi)資本市場(chǎng)與實(shí)體經(jīng)濟(jì)脫節(jié),資本市場(chǎng)的相關(guān)制度尚不完善;在當(dāng)前經(jīng)濟(jì)發(fā)展換擋減速的背景下,證券公司未能充分利用社會(huì)資源進(jìn)行合理的資本配置,沒有充分發(fā)揮資本市場(chǎng)對(duì)實(shí)體經(jīng)濟(jì)的作用;相比西方發(fā)達(dá)國(guó)家,國(guó)內(nèi)資本市場(chǎng)的金融衍生品發(fā)展遲緩。在這一市場(chǎng)環(huán)境下,證券公司的盈利與風(fēng)險(xiǎn)管理面臨著巨大的威脅和挑戰(zhàn),財(cái)務(wù)風(fēng)險(xiǎn)管理也己成為證券公司經(jīng)營(yíng)和發(fā)展過程中的核心問題。本文以GX證券公司為研究對(duì)象,分五個(gè)部分對(duì)該公司的財(cái)務(wù)風(fēng)險(xiǎn)管理展開研究。首先闡述了本文的研究背景和研究意義,對(duì)國(guó)內(nèi)外關(guān)于證券行業(yè)及其他行業(yè)的內(nèi)部控制、財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警、財(cái)務(wù)風(fēng)險(xiǎn)控制的有關(guān)的模型及其采取的相關(guān)措施進(jìn)行系統(tǒng)性的整理和歸納,提出了本文基本的研究思路和主要的研究方法,并且明確了本文的主要研究?jī)?nèi)容和研究框架。其次集中對(duì)本文研究?jī)?nèi)容所涉及到的相關(guān)理論進(jìn)行了闡述,明確了基本概念,論述了財(cái)務(wù)風(fēng)險(xiǎn)與其他風(fēng)險(xiǎn)之間的關(guān)系,提出了證券公司財(cái)務(wù)風(fēng)險(xiǎn)的主要表現(xiàn)形式和財(cái)務(wù)風(fēng)險(xiǎn)管理體系的基本模式。再次描述了 GX證券公司的概況,如:經(jīng)營(yíng)業(yè)績(jī)、收入構(gòu)成、人力資源結(jié)構(gòu)等,分析了GX證券公司財(cái)務(wù)風(fēng)險(xiǎn)管理的現(xiàn)狀,指出了GX證券公司財(cái)務(wù)風(fēng)險(xiǎn)管理工作中存在的問題,并且分析了這些問題背后的成因。接著進(jìn)行了 GX證券公司的財(cái)務(wù)風(fēng)險(xiǎn)管理體系設(shè)計(jì),明確了其財(cái)務(wù)風(fēng)險(xiǎn)管理的基本思路,從財(cái)務(wù)風(fēng)險(xiǎn)識(shí)別、財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警、財(cái)務(wù)風(fēng)險(xiǎn)防范、財(cái)務(wù)風(fēng)險(xiǎn)恢復(fù)以及公司治理和財(cái)務(wù)運(yùn)行機(jī)制六個(gè)方面設(shè)計(jì)出了GX證券公司改良后的財(cái)務(wù)風(fēng)險(xiǎn)管理體系。最后提出了 GX證券公司財(cái)務(wù)風(fēng)險(xiǎn)管理體系的實(shí)施和建議,針對(duì)GX證券公司的現(xiàn)狀給出了 GX證券公司財(cái)務(wù)風(fēng)險(xiǎn)管理體系的實(shí)施辦法,并且提出了財(cái)務(wù)風(fēng)管理體系的實(shí)施建議。本文通過對(duì)GX證券公司的基本情況和財(cái)務(wù)風(fēng)險(xiǎn)管理現(xiàn)狀展開研究,提出了一套與該公司所處行業(yè)與自身狀況相適應(yīng)的財(cái)務(wù)風(fēng)險(xiǎn)管理體系。期望本文提出的有關(guān)財(cái)務(wù)風(fēng)險(xiǎn)管理體系的改善意見對(duì)GX證券公司的財(cái)務(wù)風(fēng)險(xiǎn)管理工作具有一定的實(shí)用價(jià)值,同時(shí)期待為其他證券公司的財(cái)務(wù)風(fēng)險(xiǎn)管理工作提供一定的借鑒,幫助整個(gè)證券行業(yè)提高自身的財(cái)務(wù)風(fēng)險(xiǎn)管理能力,為我國(guó)資本市場(chǎng)的穩(wěn)健發(fā)展做出貢獻(xiàn)。
[Abstract]:Due to the rapid development of science and technology revolution and the rapid change of market environment, the operating environment of securities companies fluctuates frequently, the risk factors become more and more complex, the competition intensifies, and the challenges to the survival of enterprises are very severe. The domestic capital market is out of touch with the real economy, and the relevant system of the capital market is not perfect. Under the background of the current economic development deceleration, the securities companies fail to make full use of the social resources to carry out reasonable capital allocation. The role of capital markets in the real economy has not been brought into full play; compared with the developed countries in the West, financial derivatives in domestic capital markets have developed slowly. In this market environment, The profit and risk management of securities companies are facing great threats and challenges, and financial risk management has become the core problem in the process of operation and development of securities companies. It is divided into five parts to study the financial risk management of the company. Firstly, this paper expounds the research background and significance of this paper, the internal control of the securities industry and other industries at home and abroad, the early warning of financial risk. The relevant models of financial risk control and the relevant measures taken are systematically sorted out and summarized, and the basic research ideas and main research methods of this paper are put forward. The main research contents and research framework of this paper are clarified. Secondly, the related theories involved in the research content are expounded, the basic concepts are clarified, and the relationship between financial risk and other risks is discussed. This paper puts forward the main forms of financial risk and the basic mode of financial risk management system of securities company. It describes the general situation of GX securities company again, such as: business performance, income structure, human resource structure, etc. This paper analyzes the present situation of financial risk management in GX securities company, and points out the existing problems in the financial risk management of GX securities company. Then the author designs the financial risk management system of GX Securities Company, and clarifies the basic ideas of its financial risk management, including financial risk identification, financial risk early warning, financial risk prevention, etc. The improved financial risk management system of GX Securities Company is designed in six aspects of financial risk recovery, corporate governance and financial operation mechanism. Finally, the implementation and suggestions of GX Securities Financial risk Management system are put forward. In view of the current situation of GX Securities Company, this paper gives the implementation methods of the financial risk management system of GX Securities Company. And put forward the implementation of the financial wind management system. This paper through the GX securities company's basic situation and financial risk management status of the study, This paper puts forward a set of financial risk management system suitable for the company's industry and its own situation. It is expected that the improvement of the financial risk management system put forward in this paper will be helpful to the financial risk management work of GX Securities Company. A certain practical value, At the same time, it is expected to provide some reference for the financial risk management of other securities companies, to help the whole securities industry to improve their own financial risk management ability, and to contribute to the steady development of the capital market in China.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.39;F830.42

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