本文關(guān)鍵詞：華欣公司財(cái)務(wù)風(fēng)險(xiǎn)控制與對(duì)策研究　出處：《中南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：摘要：近年來,企業(yè)面臨的政治經(jīng)濟(jì)與內(nèi)部環(huán)境越來越復(fù)雜,產(chǎn)品更新?lián)Q代速度快,行業(yè)競爭日趨激烈。而產(chǎn)品研發(fā),技術(shù)開發(fā)的不確定性大,融資難,投資風(fēng)險(xiǎn)大等均使企業(yè)面臨著無法避免的財(cái)務(wù)風(fēng)險(xiǎn)。如果企業(yè)不積極合理的預(yù)防,控制風(fēng)險(xiǎn),很有可能使風(fēng)險(xiǎn)從影響其投入產(chǎn)出效益惡化為財(cái)務(wù)危機(jī)進(jìn)而造成企業(yè)破產(chǎn)。所以企業(yè)要提高風(fēng)險(xiǎn)意識(shí),動(dòng)態(tài)監(jiān)測(cè)財(cái)務(wù)環(huán)境,深入了解財(cái)務(wù)管控機(jī)制并制定相應(yīng)措施來有效控制財(cái)務(wù)風(fēng)險(xiǎn)。但華欣公司一直處于財(cái)務(wù)風(fēng)險(xiǎn)管理的盲區(qū),且該風(fēng)險(xiǎn)已對(duì)公司持續(xù)經(jīng)營造成了影響。 基于此,本文有必要深入研究華欣公司財(cái)務(wù)風(fēng)險(xiǎn)控制對(duì)策。首先,從財(cái)務(wù)風(fēng)險(xiǎn)控制的相關(guān)理論著手,介紹了財(cái)務(wù)風(fēng)險(xiǎn)的具體含義、特征以及種類,并從定性和定量兩個(gè)方面介紹了財(cái)務(wù)風(fēng)險(xiǎn)的預(yù)警方法。進(jìn)而借鑒此類方法,通過利用盈利能力,發(fā)展能力,營運(yùn)能力,償債能力在內(nèi)的財(cái)務(wù)指標(biāo)和高管持股、對(duì)外擔(dān)保金額等非財(cái)務(wù)指標(biāo),在構(gòu)建財(cái)務(wù)風(fēng)險(xiǎn)的綜合評(píng)價(jià)指標(biāo)體系的基礎(chǔ)上,從多個(gè)角度對(duì)華欣公司財(cái)務(wù)風(fēng)險(xiǎn)現(xiàn)狀進(jìn)行了綜合判斷。經(jīng)分析得出,華欣公司Z值為1.711和F值為33,這說明了企業(yè)面臨著較大的財(cái)務(wù)風(fēng)險(xiǎn)。具體原因在于公司除了應(yīng)收賬款周轉(zhuǎn)率較高外,其他指標(biāo)如平均凈資產(chǎn)收益率,現(xiàn)金流動(dòng)負(fù)債比,存貨的周轉(zhuǎn)率,高管人員持股比率等與同期同類較好公司相比相差甚遠(yuǎn)。針對(duì)現(xiàn)狀,本文最后為華欣公司如何控制財(cái)務(wù)風(fēng)險(xiǎn)提出了有效且具有實(shí)踐性的控制對(duì)策,對(duì)其建立財(cái)務(wù)風(fēng)險(xiǎn)控制系統(tǒng)有一定的參考作用.
[Abstract]:Absrtact: in recent years, enterprises are facing more and more complex political economy and internal environment, rapid upgrading of products and fierce competition in the industry. However, the uncertainty of product development and technology development makes it difficult to raise funds. The large investment risk makes the enterprise face the unavoidable financial risk. If the enterprise does not actively and reasonably prevent, control the risk. It is very likely that the risk will deteriorate from affecting its input-output benefit to the financial crisis, which will lead to the bankruptcy of the enterprise. Therefore, the enterprise should raise the risk consciousness and dynamically monitor the financial environment. To understand the financial control mechanism and formulate corresponding measures to effectively control financial risk, but Huaxin company has been in the blind area of financial risk management, and this risk has had an impact on the company's continuing operation. Based on this, it is necessary to study the financial risk control countermeasures of Huaxin Company. First, from the relevant theory of financial risk control, introduced the specific meaning, characteristics and types of financial risk. And from qualitative and quantitative aspects of the introduction of financial risk warning methods, and then draw lessons from such methods, through the use of profitability, development capacity, operating capacity, solvency, including financial indicators and senior stock ownership. On the basis of constructing the comprehensive evaluation index system of financial risk, this paper makes a comprehensive judgment on the present situation of financial risk of Huaxin Company from several angles. The Z value of Huaxin Company is 1.711 and F value is 33, which shows that the enterprise is facing a large financial risk. The specific reason is that the company has a high turnover rate of accounts receivable. Other indicators such as the average return on net assets, cash-flow debt ratio, inventory turnover ratio, senior staff holding ratio and so on are very different from the same period better companies. Finally, this paper puts forward effective and practical control countermeasures for Huaxin company how to control financial risk, which has certain reference function for establishing financial risk control system.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.6

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