中小企业财务风险的分析与控制
摘 要
企业兴衰，财务为本。上市公司在经营过程中，财务风险和企业的收益有着密切的联系。财务风险具有不确定的特点，如果企业处理不当会使得企业在市场的竞争中处于不利的状态。对于一个企业来说，财务风险对现金流的影响很大。都说财务是企业的命脉，决定着企业的采购生产以及销售等环节能否正常进行。本论文以云天化集团作为依据，对企业的财务风险与防范两个问题进行了深层次的解析。找出财务风险出的原因对于企业的重要性对此分析，找出财务风险带来的危害和影响利用所学的知识进一步的讨论。财务分析是财务管理的核心，财务预测是财务决策的关键，决策者制定公司年度计划的同时离不开对财务风险和防范措施之间的预防。企业管理者通常的决策依据是财务，通过对本公司的财务报表分析，管理者能够及时的做出更具科学性的决策。在论文的写作过程中通过数据比对和数据分析，利用全面分析法对云天化及集团的财务风险和防范客观的分析，这一过程警示企业资金要得到优化，经济利润要得到提升，就该重视财务风险。
关键词： 财务风险，全面分析法，防范措施
Small and medium-sized enterprise financial risk analysis and control
ABSTRACT
The rise and fall of enterprises, financial based. Listed companies in the course of business, financial risk and corporate earnings are closely linked. The financial risk is uncertain. If the enterprise is not handled properly, it will cause the enterprise to be in a disadvantageous state in the market competition. For an enterprise, the financial risk has a great influence on the cash flow. Finance is the lifeblood of the enterprise, determines the procurement and production of enterprises and other aspects of the sale can be normal. In this paper, Yuntianhua group as the basis, and to prevent financial risks of enterprises and two problems are analyzed deeply. Find out the reasons for the financial risk for the importance of the enterprise to analyze, find out the financial risk of harm and influence the use of the knowledge of further discussion. Financial analysis is the core of financial management, financial forecast is the key to financial decision-making, decision makers to develop the company’s annual plan, while the financial risks and preventive measures can not be separated from the prevention. Business managers usually make decisions based on financial statements, through the analysis of the company’s financial statements, managers can make more scientific decisions in a timely manner. In the process of writing the paper through the analysis of the data and data comparison method, financial risk and objective analysis of the prevention of the sky and group analysis using comprehensive, this process to optimize warning of enterprise funds, to improve economic profits, should pay attention to financial risk.
KEYWORDS：financial risk, and comprehensive analysis, and preventive measures
目 录
1.1 研究背景……………………………………………………………………………………. 1
1.2 研究目的及意义…………………………………………………………………………. 1
1.2.1 研究目的…………………………………………………………………………. 1
1.2.2 研究意义…………………………………………………………………………. 2
2.1 财务风险含义…………………………………………………………………………….. 4
2.1.1 资金投入…………………………………………………………………………. 4
2.1.2 资金周转…………………………………………………………………………. 5
2.1.3 资金退出…………………………………………………………………………. 5
2.2 财务风险的特征…………………………………………………………………………. 6
2.2.1 客观性…………………………………………………………………………….. 6
2.2.2 全面性…………………………………………………………………………….. 6
2.2.3 不确定性…………………………………………………………………………. 6
2.2.4 收益或损失性………………………………………………………………….. 6
2.2.5 相对性…………………………………………………………………………….. 7
3.1 外部环境……………………………………………………………………………………. 8
3.2 内部环境—企业自身因素…………………………………………………………… 8
4 云天化集团企业简介及其财务状况分析………………………. 10
4.1 企业简介………………………………………………………………………………….. 10
4.2 财务状况分析…………………………………………………………………………… 10
4.2.1 资产负债分析………………………………………………………………… 10
4.2.2 偿债能力分析…………………………………………………………………. 11
4.2.3 盈利能力分析………………………………………………………………… 13
5 基于财务风险下的防范措施………………………………… 15
5.1 财务风险的分类……………………………………………………………………….. 15
5.1.1 筹资风险……………………………………………………………………….. 15
5.1.2 通货膨胀风险………………………………………………………………… 15
5.1.3 政策风险……………………………………………………………………….. 15
5.1.4 利润分配风险………………………………………………………………… 15
5.1.5 决策风险……………………………………………………………………….. 16
5.2 财务风险的防范措施………………………………………………………………… 16
5.2.1 筹资环节采取的措施……………………………………………………… 16
5.2.2 树立风险防范意识，建立健全的财务制度……………………… 16
5.2.3 公司决策者再教育制度………………………………………………….. 17
5.2.4 加强企业利润的分配控制………………………………………………. 17
