發(fā)布時(shí)間：2018-01-07 19:18

  本文關(guān)鍵詞：CL公司財(cái)務(wù)風(fēng)險(xiǎn)分析與控制研究　出處：《長沙理工大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 財(cái)務(wù)風(fēng)險(xiǎn) 風(fēng)險(xiǎn)識(shí)別 風(fēng)險(xiǎn)評(píng)估 風(fēng)險(xiǎn)控制

【摘要】：隨著市場(chǎng)化改革的進(jìn)一步推進(jìn),我國企業(yè)在投融資方面的選擇更趨多樣化,同時(shí)也面臨著市場(chǎng)競爭更加激烈的局面,在這種情況下,財(cái)務(wù)風(fēng)險(xiǎn)的預(yù)測(cè)與控制就變得更加重要。由于財(cái)務(wù)風(fēng)險(xiǎn)是客觀存在的,如果不加以控制,會(huì)給企業(yè)帶來經(jīng)濟(jì)損失甚至導(dǎo)致企業(yè)破產(chǎn)。因此,對(duì)財(cái)務(wù)狀況中風(fēng)險(xiǎn)因素的識(shí)別,構(gòu)建適合的評(píng)價(jià)體系,以及采取有效的控制措施就顯得尤為重要。本文對(duì)CL公司財(cái)務(wù)風(fēng)險(xiǎn)的分析與研究,探索風(fēng)險(xiǎn)防范方法和控制措施,具有很現(xiàn)實(shí)的意義。本文從財(cái)務(wù)風(fēng)險(xiǎn)管理理論出發(fā),按照財(cái)務(wù)風(fēng)險(xiǎn)識(shí)別,評(píng)估和控制三個(gè)方面,對(duì)CL公司的財(cái)務(wù)狀況進(jìn)行了分析研究。首先,本文從行業(yè)現(xiàn)狀和國家經(jīng)濟(jì)政策等方面對(duì)CL公司的外部風(fēng)險(xiǎn)因素進(jìn)行了分析,然后以行業(yè)同類公司的財(cái)務(wù)數(shù)據(jù)平均值作為參照,將CL公司近年的財(cái)務(wù)數(shù)據(jù)與行業(yè)均值進(jìn)行比較,從籌資風(fēng)險(xiǎn),投資風(fēng)險(xiǎn)和營運(yùn)風(fēng)險(xiǎn)三個(gè)方面對(duì)CL公司的財(cái)務(wù)狀況進(jìn)行了分析,發(fā)現(xiàn)CL公司在償債能力,營運(yùn)能力,現(xiàn)金流量能力等方面表現(xiàn)不佳,存在較大的內(nèi)部財(cái)務(wù)風(fēng)險(xiǎn)。在識(shí)別出CL公司的財(cái)務(wù)風(fēng)險(xiǎn)因素后,本文在第四章運(yùn)用因子分析法,選取了同行業(yè)包括CL公司在內(nèi)的52家上市公司近三年的財(cái)務(wù)數(shù)據(jù)作為樣本,以償債能力、盈利能力、營運(yùn)能力、成長能力和現(xiàn)金流量能力五個(gè)方面的財(cái)務(wù)指標(biāo)作為基礎(chǔ),建立財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)體系,對(duì)CL公司的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行評(píng)價(jià)。評(píng)價(jià)結(jié)果表明,CL公司的綜合排名一直處于較低水平,各方面指標(biāo)排名表現(xiàn)都不佳,其中償債能力和營運(yùn)能力等幾項(xiàng)指標(biāo)更是在行業(yè)內(nèi)排名墊底,這種情況會(huì)給企業(yè)帶來較大的財(cái)務(wù)風(fēng)險(xiǎn)。最后,根據(jù)文章對(duì)CL公司財(cái)務(wù)風(fēng)險(xiǎn)分析和評(píng)估的結(jié)果,針對(duì)CL公司的籌資風(fēng)險(xiǎn),營運(yùn)風(fēng)險(xiǎn)和投資風(fēng)險(xiǎn)提出一些財(cái)務(wù)風(fēng)險(xiǎn)防范措施,包括優(yōu)化資本結(jié)構(gòu),提高籌資決策水平,完善存貨管理制度,加強(qiáng)應(yīng)收賬款回收管理等,旨在補(bǔ)充優(yōu)化CL公司的財(cái)務(wù)風(fēng)險(xiǎn)管理制度,對(duì)公司的財(cái)務(wù)風(fēng)險(xiǎn)管理提供參考意見。
[Abstract]:With the further advance of market reform, China's enterprises in financing choices become more diversified, while also facing more fierce competition in the market situation, in this case, the prediction and control of financial risk becomes more important. Because the financial risk is an objective existence, if unchecked, will bring to the enterprise economic losses or even bankruptcy of the enterprises. Therefore, to identify the risk factors in the financial situation, construct the evaluation system, it is particularly important and take effective control measures. Analysis and Research on the financial risk of CL company in this paper, to explore risk prevention methods and control measures, has the very realistic significance. This article from the financial according to the financial risk management theory, risk identification, assessment and control of the three aspects of CL, the company's financial situation is analyzed in this paper. First of all, this article from the industry and The external risk factors of national economic policies and other aspects of CL company is analyzed, and then the financial data of similar companies industry average value as a reference, the CL company's financial data and industry in recent years by comparing the mean, from the three aspects of financing risk, investment risk and operating risk of CL company's financial situation is analyzed. We found that CL in the solvency, operating capacity, cash flow ability and poor performance, internal financial risk. Financial risk factors identified in the CL company, in the fourth chapter, using the factor analysis method, selects the nearly three years of financial data of 52 listed companies in the same industry including CL company as a sample, to solvency, profitability, operating capacity, financial indicators in five aspects of growth ability and cash flow as the basis, the establishment of financial risk evaluation system of CL company To evaluate our financial risk. The evaluation results show that the comprehensive ranking of CL company has been at a low level, the ranking performance indicators are poor, several indicators of the solvency and operation ability is the bottom of the rankings in the industry, it will bring greater financial risk to the enterprise. Finally, according to the article the results of the financial risk analysis and evaluation of CL company, CL company for financing risk, operational risk and investment risk and put forward some financial risk prevention measures, including the optimization of capital structure, improve the financing decision-making level, improve inventory management system, strengthen the recovery of accounts receivable management, in order to supplement the optimization of financial risk management system of CL company. Provide advice on financial risk management of the company.

【學(xué)位授予單位】：長沙理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F426.32;F406.7

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