某公司财务风险问题研究

摘要

近几年以来，我国市场经济发展的程度有了较大的提高，我国企业在经营的过程面临的风险及各种不确定性因素大大的增加，其中企业的财务风险是众多不确定因素的最为关键的之一。我国经济中一个非常重要地组成部分是中小企业，但是一般的中小企业其规模都相对较小、融资不易等特征，也就是说明其在经济不确定性的情况下所遭到的财务风险率更加大。例如，在2008年我国众多中小企业由于美国次贷危机所引发的全球金融危机其生存能力受到极大的影响。解决我国中小企业生存的根本问题在于进行有效的企业财务风险分析。为此，对我国中小企业的财务风险进行有效的分析及防范是财务管理的重要课题之一。

本文仔细分析三际公司的内部财务风险情况，并进行有关文献的参考，利用财务风险的相关知识，结合其实际情况进行财务状况实地调查，结合比较分析法及比率分析法等对其财务风险指标进行相关的计算，其次进行有效的评估，最后结果得出了其负债比例相对较低，筹资风险较大；其投资获利能力方面又相对较小，投资所面临的风险较大；相对于同类企业来说，三际公司的应收账款周转率、存货周转率和流动资产周转率都较其它企业高，虽然它的经营风险不大，但分析发现这方面有上升的趋势。其分析结果显示出内部只要原因是由于应收账款周转缓慢、领导者管理思想及方法落伍、销售费用增加幅度较大，公司的财务决策有不合理的地方和风险控制能力有限。外部原因则只要体现在整个行业的竞争氛围影响及外部经济环境变化等。最后，本人利用所学知识理论及结合三际公司的实情，对其发展所面临的财务风险提出了个人见解以及相关改善措施方法，同样也提供了与三际公司相类似企业的财务风险防范建议。

【关键词】中小企业；财务风险；分析；防范

A company’s financial risk problem research

ABSTRACT

The past few years, the degree of development of China’s market economy has been greatly improved, greatly increase the variety of business risks and uncertainties faced by operators in the process , including financial risks are the most numerous uncertainties one of the key . China’s economy is a very important component to SMEs, but SMEs in general are relatively small scale , easy financing and other characteristics , that is clear in the case of their economic uncertainty has suffered more financial risk rate large . For example , the U.S. subprime mortgage crisis brought the world financial crisis , to the healthy development of China’s long-term survival of SMEs and to bring a very large uncertainties. Effective financial risk in the financial crisis is related to the ability of SMEs key to survival . Therefore, an important issue is the financial management of the financial risks of SMEs for effective analysis and prevention.

By studying Communication Equipment Co., Ltd. Nanjing Sanji , first carried out with reference to relevant literature and use the theory of financial risks , combined with the actual situation of the three inter- company financial position of the field survey , combined with comparative analysis, factor analysis and ratios analysis etc. calculating its financial risk indicators , followed by a comprehensive analysis of the company’s investment risk to its financial statements , funding risk and operational risk assessments , the final result obtained its relatively low debt ratio , the larger financing risks ; profitability of their investment is small, a larger investment risk ; accounts receivable turnover , inventory turnover and liquidity than other companies have high asset turnover , which operates a small risk , but the analysis of a rising trend . In addition , according to its financial risk assessment results from the analysis as long as both the internal and external reasons for the company’s financial risk . The analysis results show the interior as long as the reason is due to the slow turnover of accounts receivable , management ideas and methods of the leader behind the larger the magnitude of cost of sales increased , the company’s limited financial decisions have unreasonable and risk control. External causes as long as the competitive atmosphere is reflected in changes in the external economic environment and the impact of the industry and so on. Finally, I use the knowledge to combine theory and the facts of the three inter- company proposed improvement measures related to personal insights and methods of their financial risks facing the development , also provides the occasion to give three financial companies with similar corporate risk prevention recommendations .

[Keywords] Small and medium-sized enterprise Financial risk Analysis Prevention

摘要………………………………………………………………………………………………………………………………… I

ABSTRACT……………………………………………………………………………………………………………………… II

1 绪论…………………………………………………………………………………………………………………………….. 1

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

2 财务风险概述………………………………………………………………………………………………………………… 3

2.1财务风险的定义……………………………………………………………………………………………………… 3

2.2财务风险的特征……………………………………………………………………………………………………… 3

2.3财务风险的分类……………………………………………………………………………………………………… 4

3 三际公司财务风险现状剖析……………………………………………………………………………………………… 5

3.1企业简介………………………………………………………………………………………………………………. 5

3.2三际公司分析………………………………………………………………………………………………………… 5