本科毕业设计（论文）

题目：A企业财务风险管理研究

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A企业财务风险管理研究

摘要

本文以A企业财务报表为基础，以风险管理和财务比率的有关理论和研究方法为依据，通过流动性分析、长期偿债能力分析、经营效率分析三种方法来分析A公司三年财务报表和年度报告，运用现金比率，存货周转率，应收账款周转率等财务指标来判断企业财务风险存在的主要问题。得出应收账款和存货管理机制、财务人员的风险意识以及财务管理内部控制制度等方面存在问题，并就此提出树立风险意识，建立有效的风险防范处理机制和建立财务风险识别预警系统等相应的防范措施。本文观点可供并为同行业其他企业参考。

关键字：风险管理；财务风险；财务比率

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A enterprise financial risk management research

Abstract

Taking A financial statements of the enterprise as the basis, risk management and finance ratio of relevant theories and research methods as the basis, through the liquidity analysis, long-term debt paying ability analysis, operation efficiency analysis three methods to analysis of A company three years financial statements and the annual report, the use of cash ratio inventory turnover, accounts receivable turnover and financial data to determine the financial risks of enterprise, the main problems of accounts receivable and that inventory management mechanism is not sound, financial personnel's risk consciousness and the internal control system of financial management the reasons and puts forward set up risk awareness, set up effective risk prevention treatment mechanism and set up A financial risk identification early warning system for corresponding preventive measures, and for most other enterprise to provide the reference.

Key Words: Risk management; Financial risk; Financial ratios

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目 录

1 绪论 ............................................................................................................ 1

1.1选题背景、主要内容及研究意义 ........................................................................... 1 1.1.1选题背景 ............................................................................................................... 1 1.1.2主要内容 ............................................................................................................... 1 1.1.3研究意义 ............................................................................................................... 1 1.2国内外相关研究情况 ............................................................................................... 1 1.2.1国外相关研究情况 ............................................................................................... 1 1.2.2国内相关研究情况 ............................................................................................... 1 1.3研究的思路及方法 ................................................................................................... 2

2 风险管理理论综述 ..................................................................................... 3

2.1 风险管理基础理论 .................................................................................................. 3 2.1.1 风险管理、财务风险和风险控制 .................................................................... 3 2.1.2风险识别防范 ..................................................................................................... 4 2.2 流动性分析 .............................................................................................................. 5 2.2.1 流动比率 ............................................................................................................ 5 2.2.2 速动比率 ............................................................................................................ 5 2.2.3 现金比率 ............................................................................................................ 6 2.3 长期偿债能力分析 .................................................................................................. 6 2.3.1 资产负债率 ........................................................................................................ 6 2.3.2 已获利息倍数 .................................................................................................... 6 2.4 经营效率分析 .......................................................................................................... 7 2.4.1 应收账款周转率 ................................................................................................ 7 2.4.2 存货周转率 ........................................................................................................ 7

3 A企业财务风险分析 ................................................................................ 9

3.1 公司简介 .................................................................................................................. 9 3.2 A公司主要经营现状 ............................................................................................... 9 3.3A企业财务比率分析 ............................................................................................... 11 3.3.1 流动性分析 ...................................................................................................... 11 3.3.2 资本结构和长期偿债能力分析 ...................................................................... 12 3.3.3 经营效率分析 .................................................................................................. 12

4 A企业财务风险存在的主要问题 ............................................................ 13

4.1 资产负债比率较高 ................................................................................................ 13 4.2 应收账款回收效率低，易形成坏账 .................................................................... 13 4.3 存货周转率不高 .................................................................................................... 13

5 企业财务风险的成因 ............................................................................. 15

5.1企业财务人员的风险意识浅薄 ............................................................................. 15 5.2 企业应收账款管理机制不健全 ............................................................................ 15 5.3企业存货管理机制不健全 ..................................................................................... 15 5.4企业财务管理内部控制制度不健全 ..................................................................... 15 5.5企业财务管理不适应国家宏观环境的变化。 ..................................................... 16

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