唐山百川智能机器有限公司财务风险研究-会计-毕业论文

摘要

随着我国社会主义市场经济体制的逐步建立与完善，企业改革亦不断深化，现代企业为了在激烈的市场竞争中求得生存和发展，通过市场经济的各种手段实现企业的腾飞壮大，此时企业财务风险就显得格外重要。因为企业在扩张壮大的过程中必然会受到市场风险的猛烈冲击而无法规避，但有效的财务风险管控可以极大降低市场冲击的风险系数，使企业立于不败之地。市场风险管控关系到企业的发展壮大，而有效的处理规避财务风险则是企业生存之根本，其重要性不言而喻。本文从财务风险角度出发，介绍了企业财务风险的理论基础；然后对唐山百川智能机器有限公司财务风险进行研究分析，指出公司存在的财务风险，然后分别对公司内外部财务风险进行识别，建设财务风险评价指标系统，并采用层次分析法对财务风险进行全面的分析评价。最后针对唐山百川智能机器有限公司财务风险存在的具体问题提出更好的防范对策，从而促进企业健康稳定发展。

关键词 财务风险；财务风险管控；风险识别

I

Abstract

With the gradual establishment and improvement of China's socialist market economic system, the reform of enterprises is also deepening. In order to survive and develop in the fierce market competition, modern enterprises realize the take-off and growth of enterprises through various means of market economy. At this time, financial risks of enterprises are particularly important.In the process of expansion and expansion, enterprises will inevitably be subjected to the fierce impact of market risks and cannot avoid it. However, effective financial risk control can greatly reduce the risk coefficient of market shocks and make enterprises invincible.Market risk management and control is related to the development and growth of enterprises, and the effective handling and avoidance of financial risks is fundamental to the survival of enterprises, and its importance is self-evident.From the perspective of financial risk, this paper introduces the theoretical basis of enterprise financial risk. Then the financial risk of Tangshan Baichuan intelligent machine co., ltd. is studied and analyzed, and the existing financial risk of the company is pointed out. Then the internal and external financial risks of the company are identified, and the financial risk evaluation index system is constructed.Finally, the paper puts forward better countermeasures to the specific problems of financial risks in Tangshan Baichuan intelligent machine co., LTD., so as to promote the healthy and stable development of the enterprise.

Keywords Financial risk;Financial risk control;Risk identification

目录

摘要 ............................................................................................................ 错误!未定义书签。 Abstract ..................................................................................................................................... II 目录 ......................................................................................................................................... III 第1章 绪论 ............................................................................................................................. 1

1.1研究背景和意义 .......................................................................................................... 1

1.1.1研究背景 ............................................................................................................ 1 1.1.2研究意义 ............................................................................................................ 1 1.2研究内容与方法 .......................................................................................................... 2

1.2.1研究内容 ............................................................................................................ 2 1.2.2研究方法 ............................................................................................................ 3

第2章 财务风险控制研究理论基础 ..................................................................................... 4

2.1财务风险管理新定义及特征 ...................................................................................... 4 2.2企业财务风险预警模型 .............................................................................................. 4 2.3企业财务风险的影响因素 .......................................................................................... 4 第3章 唐山百川智能机器有限公司简介及财务现状分析 ................................................. 7

3.1唐山百川智能机器有限公司简介 .............................................................................. 7 3.2唐山百川智能机器有限公司组织结构 ...................................................................... 7 3.3唐山百川智能机器有限公司财务风险管理现状 ...................................................... 7 3.4唐山百川智能机器有限公司财务状况分析 .............................................................. 7

3.3.1偿债能力分析 .................................................................................................... 7 3.3.2营运能力分析 .................................................................................................... 9 3.3.3盈利能力分析 .................................................................................................. 10 3.3.4发展能力分析 .................................................................................................. 11

第4章 唐山百川智能机器有限公司财务风险的评价 ....................................................... 15

4.1财务风险评价指标体系的构建 ................................................................................ 15 4.2财务风险评价方法的选择 ........................................................................................ 20 4.3基于层次分析法的财务风险的评价 ........................................................................ 20

4.3.1确定各财务风险评价指标权重 ...................................................................... 20 4.3.2对矩阵求解 ...................................................................................................... 20 4.4唐山百川智能机器有限公司财务风险分析 ............................................................ 20

4.3.1筹资风险分析 .................................................................................................. 20 4.3.2资本运营风险分析 .......................................................................................... 21 4.3.3盈利能力风险分析 .......................................................................................... 21

第5章 唐山百川智能机器有限公司对财务风险防范及控制 ........................................... 23

5.1财务风险的防范 ........................................................................................................ 20

5.1.1建立完备的财务风控系统 .............................................................................. 21 5.1.2提高决策的科学化水平 .................................................................................. 21 5.1.3建立良好的信息化系统，提高企业内部财务控制效果 .............................. 21 5.1.4引进战略投资者和相关人才 .......................................................................... 21 5.1.5加强风险意识 .................................................................................................. 21