某公司财务风险问题研究(开题报告+论文+任务书)毕业设计_计算机程序设计_计算机设计辅导_计算机设计代做_java_安卓_小程序_springboot

摘要

随着我国经济市场化程度逐步提高，企业在其经营中遇到的不确定性、风险因素也日益增多，然而企业经营面临更多的是财务风险。中小企业是我国经济中一支非常重要的力量，但由于中小企业规模小、融资难等特点，决定了其在经济发生波动时面临更大的财务风险。由美国次贷危机引发的金融危机，为我国中小企业的生存与发展带来了巨大的不确定因素。在金融危机的影响下，能否有效的防范财务风险，关乎中小企业的生死存亡。因此，对中小企业的财务风险进行分析与防范成为企业财务管理的重要课题之一。

本文以南京三际通信设备有限公司为研究对象，笔者首先通过对国内外文献的查阅，结合财务风险的相关理论，对三际公司的财务状况调查研究；然后利用比较分析法、比率分析法和因素分析法等方法对三际公司的财务风险指标进行计算，并结合公司近几年财务报表对其筹资风险、投资风险以及经营风险进行评估，发现三际公司负债比例过低，筹资风险较大；投资获利能力很弱，投资风险也较大；存货周转率、应收帐款周转率以及流动资产周转率较高，经营风险较低，但有上升趋势。紧接着，根据财务风险评估结果，从内部和外部两方面对三际公司的财务风险进行了原因分析。内部原因主要是应收账款周转缓慢、销售费用增加幅度大、领导者管理思想和方法落后，企业财务决策缺乏科学性以及控制风险能力的局限性等；外部原因主要是复杂多变的外部经济环境和行业竞争环境的影响等。最后笔者结合所学知识与三际公司发展的具体实际，对其财务风险提出防范和改善措施建议，借此也为与南京三际设备公司相类似的其他中小企业的财务风险防范提供参考。

关键词 中小企业；财务风险；分析；防范

Abstract

Gradually increase with the degree of marketization of China’s economic , uncertainties encountered by companies in their business, risk factors for an increasing number, however, enterprises face more financial risk. Small and medium-sized enterprises(SMEs) are a very important force in our economy, but because of the small scale and difficulties in financing of SMEs, they will face greater financial risk in the economic fluctuations. The financial crisis triggered by U.S. subprime mortgage crisis has brought huge uncertainties to the survival and development of SMEs in China.Under the influence of the financial crisis, the ability to effectively guard against financial risks related to the survival of the SMEs. So, the analysis and prevention of financial risk for SMEs is becoming one of the important subject of financial management.

In this paper, the Nanjing International Communications Equipment company is seen as an object of study. Firstly,doing the research on the occasion of the company’s financial position through the access to the literature, combined with the related theory of financial risk; Secondly,doing the financial risk index calculation of the three international company through the use of Comparative analysis, ratio analysis and factor analysis method and other methods and assessing its funding risk, investment risk and operational risk combined with the financial statements in this company in recent years, finding that the company has a low debt ratio, financing risk is great; Weak investment profitability and investment risk; inventory turnover, accounts receivable turnover ratio and flow of a higher asset turnover, lower business risks, but there is an upward trend. Thirdly, according to the financial risk assessment, analyzing the reasons of financial risk in the three international company from both internal and external. Internal mainly due to the slow turnover of receivables, cost of sales increased, the leader in management thinking and methods behind the lack of corporate financial decision-making scientific and capacity limitations of control risk; external mainly due to the complex and volatile external economic environment and the environmental impact of competition in the industry. Finally, recommending prevention and improvement measures for Its financial risk throuth combination of knowledge and the development of the company,at the same time, Providing a reference for the other SMEs’ prevention of financial risk.that is similar to the Nanjing international equipment company.

Keywords Small and medium-sized enterprise Financial risk Analysis Prevention

1 绪论…………………………………………………………………………………………………………………………… 1

1.1 研究背景及意义…………………………………………………………………………………………………… 1

1.2 文献综述……………………………………………………………………………………………………………… 1

1.2.1 国外研究理论综述…………………………………………………………………………………………. 1

1.2.2 国内研究理论综述…………………………………………………………………………………………. 2

1.3 研究内容……………………………………………………………………………………………………………… 4

2 财务风险概述…………………………………………………………………………………………………………….. 5

2.1 风险的定义………………………………………………………………………………………………………….. 5

2.2 财务风险的定义…………………………………………………………………………………………………… 5

2.3 财务风险的特征…………………………………………………………………………………………………… 5

2.4 财务风险的分类…………………………………………………………………………………………………… 6