摘 要
由于市场竞争压力加大等原因，目前国内很多中小型生产企业大多采用赊销二级经销商的方式来抢占市场，提高知名度，但是赊销的不确定性以及大量中小企业在高速发展的同时不注重财务风险的控制，可能使公司蒙受损失。因此，加强对公司财务风险预警，建立完善的财务风险应对机制，可以维护公司正常运转。
本文通过运用现有的财务风险理论和研究成果出发，以哈尔滨市呼兰区自来水公司为例进行财务风险问题的研究，指出我国中小企业财务风险的问题。本文主要分为三大部分：第一部分是公司简介，了解公司的历史和现实；第二部分通过综合运用公司的财务报表和各项财务指标对哈尔滨市呼兰区自来水公司财务风险进行有效分析，并说明了财务风险的原因，在分析时，不但对内部因素进行综合分析，同时结合外部因素，将各个指标联系起来进行分析；第三部分通过对财务风险的分析，为呼兰区自来水公司针对性的提出了有效的财务风险防范措施措施和防范技术。整篇文章以哈尔滨市呼兰区自来水公司为研究对象，分析了目前国家中小企业可能存在的问题，提出的解决措施也可供其他中小企业来借鉴。
关键词：财务管理；财务风险；风险防范
Abstract
Due to reasons such as the market competition pressure, the current domestic many small and medium-sized manufacturing enterprises mostly adopt the way of credit secondary distributor to seize market, raise awareness, but the uncertainty of the selling on credit, and a large number of small and medium-sized enterprises in the high speed development and at the same time don’t pay attention to the control of financial risk, may make the company suffer losses.Therefore, strengthen the company’s financial risk early warning and set up the perfect financial risk coping mechanisms, can maintain normal operation.
In this paper, by using the financial risk of the existing theory and research results, in Harbin hulan district water company as an example for the study of financial risk problems, pointed out our country small and medium-sized enterprise financial risk problem.This paper mainly divided into three parts: the first part is company profile, understand the company’s history and reality;The second part through the integrated use of the company’s financial statements and the financial indicators of Harbin hulan district water company financial risk effectively analysis, and explains the causes of financial risk, based on the analysis, the comprehensive analysis of internal factors, not only at the same time combined with external factors, link each index is analyzed;The third part through the analysis of the financial risk for the hulan district water company targeted put forward the effective measures to prevent financial risk measures and prevention technology.An entire article to Harbin hulan district water company as the research object, analysis of the current state of small and medium-sized enterprises may exist problems, put forward the solutions are also available for other small and medium-sized enterprises to draw lessons from.
Key words: Financial management; Financial risk; Risk prevention
目 录
摘 要………………………………………………………………………………………………………………… I
Abstract………………………………………………………………………………………………………………. II
一、绪论……………………………………………………………………………………………………………. 1
（一）研究目的及意义……………………………………………………………………………….. 1
1.研究目的…………………………………………………………………………………………… 1
2.研究意义…………………………………………………………………………………………… 1
（二）国内外研究现状……………………………………………………………………………….. 2
1.国内研究现状……………………………………………………………………………………. 2
2.国外研究现状……………………………………………………………………………………. 2
（三）研究内容及方法……………………………………………………………………………….. 2
1.研究内容…………………………………………………………………………………………… 2
2.研究方法…………………………………………………………………………………………… 3
二、公司简介…………………………………………………………………………………………………….. 4
（一）公司基本情况…………………………………………………………………………………… 4
（二）公司财务现状…………………………………………………………………………………… 4
三、哈尔滨市呼兰区自来水公司的财务风险问题分析………………………………………… 6
（一）财务风险………………………………………………………………………………………….. 6
1.筹资风险分析……………………………………………………………………………………. 6
2.投资风险分析……………………………………………………………………………………. 6
3.资金回收风险分析…………………………………………………………………………….. 7
4.收益分配风险分析…………………………………………………………………………….. 8
（二）公司财务风险产生的主要原因………………………………………………………….. 8
1.筹资风险产生的原因…………………………………………………………………………. 8
2.投资风险产生的原因…………………………………………………………………………. 9
三、哈尔滨市呼兰区自来水公司财务风险的防范措施……………………………………….. 11
（一）自来水公司防范企业财务风险的技术方法……………………………………….. 11
1.分配法……………………………………………………………………………………………… 11
2.转移法……………………………………………………………………………………………… 11
3.降低法…………………………………………………………………………………………….. 12
（二）财务风险防范措施………………………………………………………………………….. 13
1.理顺企业财务关系改变营销方式……………………………………………………… 13
2.建立财务防范机制…………………………………………………………………………… 13
3.提高企业对财务管理环境的适应能力和应变能力…………………………….. 14
结 论……………………………………………………………………………………………………………… 15
参考文献………………………………………………………………………………………………………….. 16
致谢…………………………………………………………………………………………………………………. 17
