摘 要
随着我国经济体制改革进程的不断推进，我国零售企业行业迅速发展。从企业资本的角度来说，零售连锁是资本比较密集的企业类型，企业项目运行从始至终都需要大量的资金维持运行，因此对企业财务风险管理的要求也比较高。现阶段，我国零售企业行业面临着复杂的内部和外部环境更是使企业面临的财务风险突出。财务科学的财务风险控制与防范的手段使企业在激烈的经济竞争中获得稳定发展是企业亟待解决的主要问题。基于此，本文将对零售连锁企业面临的财务风险进行深入分析和研究，以我国著名的零售连锁企业苏宁云商集团为例，分析零售连锁企业面临典型的筹资风险、投资风险和资金回收风险及其成因，并指出零售连锁企业防范这些财务风险的手段措施，以期能够促进我国零售连锁企业财务资金风险防范体系不断走向完善。
关键词：零售连锁企业 财务风险 风险防范 苏宁云商 零售模式
Abstract
With the continuous development of economic system reform, the retail enterprise industry in China has developed rapidly. From the point of view of enterprise capital, retail chain is a relatively capital-intensive type of enterprise. Enterprise project operation requires a lot of funds to maintain operation from beginning to end, so the requirements for enterprise financial risk management are also relatively high. At present, China's retail industry is facing a complex internal and external environment, which makes enterprises face outstanding financial risks. Financial science's means of financial risk control and prevention make the stable development of enterprises in fierce economic competition is the main problem to be solved. Based on this, this paper will conduct an in-depth analysis of the financial risks faced by retail chain enterprises, and take Suning Yunshang Group, a well-known retail chain company in China, as an example, to analyze the typical financing risks, investment risks, and capital recovery risks of retail chain enterprises and their causes. It also points out the means and measures of retail chain enterprises to prevent these financial risks in order to promote the continuous improvement of the financial capital risk prevention system of retail chain enterprises in China.
Key words：Retail chain enterprises Financial risk Risk prevention Suningyun Retail model
目 录
一 绪论 ............................................................... 1 （一）研究背景及意义 ................................................. 1 （二）研究思路及内容 ................................................. 1 二 零售连锁企业财务风险及其防范概述.................................... 2 （一）什么是零售连锁企业 ............................................. 2 （二）零售连锁企业财务风险的含义 ..................................... 2 （三）零售连锁企业财务风险的基本特性 ................................. 2 （四）零售连锁企业存在的财务风险及其成因 ............................. 3
1 财务管理风险 ................................................ 3 2 财务管理风险成因 ............................................ 3
（五）零售连锁企业财务风险相对其他行业有何特点 ....................... 4 三 我国零售连锁企业财务风险管理的现状和存在的问题...................... 4 （一）我国零售连锁企业财务风险管理的现状 ............................. 4 （二）我国零售连锁企业财务风险管理存在的问题 ......................... 4
1 财务管理意识薄弱 ............................................ 4 2 对预算管理职能重视不足 ...................................... 5 3 内部财务监控机制不健全 ...................................... 5 4 资金管理低效 ................................................ 5 5 成本费用控制不严 ............................................ 5
四 零售连锁企业财务风险防范案例........................................ 6 （一）苏宁云商集团介绍 ............................................... 6 （二）苏宁云商集团财务风险分析 ....................................... 6
1 筹资风险分析 ................................................ 6 2 投资风险分析 ................................................ 8 3 资金回收风险分析 ............................................ 8
（三）苏宁云商财务风险防范现状与存在问题 ............................. 9 五 零售连锁企业财务风险的防范措施..................................... 10 （一）零售连锁企业战略管理风险防范措施 .............................. 10
1 留意资本流动方式，重视资本运营 ............................. 10
零售连锁企业财务风险及防范探讨—以苏宁云商集团为例-会计-毕业论文
