民营企业财务风险的防范与控制毕业论文.doc

毕业论文 （2010届） 民营企业财务风险的防范与控制 摘 要 改革开放后，民营企业作为一股新的充满活力的力量活跃在我国的市场经济舞台上，对我国国民经济发展作出了巨大贡献。当前，我国经济快速发展已经离不开民营企业。但是，我国民营企业却普遍存在着重销售、轻理财的现象。由于民营企业规模限制、竞争力不强、融资渠道有限等诸多因素使民营企业发展面临严重的生存威胁。究其原因,造成民营企业经营失败最主要的原因是企业的财务治理基础薄弱，财务治理体制不协调,财务风险相对较高。随着国际国内形势的深刻变化，我国民营企业财务风险越来越显性化，这给企业的经营和发展带来了许多不利影响。 对于上述问题，本文运用财务预警模型和分析财务指标等方法，对宁波华达灯饰五金厂的财务数据和相关情况进行了分析和研究，并且提出具有针对性、可操作性的合理化建议，从而为我国的制造型民营企业存在的财务风险以及财务风险的防范与控制提供一定的借鉴与指导。 关键词：；；Abstract After reform and opening up, private enterprises are active in the arena of market economy as a new wave of dynamic forces, and have made great contributions to the national economic development of our country. At present, Chinas rapid economic development has been inseparable from private enterprises. However, private enterprises in our country focus on sales more than financial management generally. Because of the limited size of private enterprises, less competitive, financing channels are limited, and many other factors make the development of private enterprises face serious threats to survival. The main reasons of failure of financial management business foundation are weak, uncoordinated system of financial governance and the financial risk is relatively high. With the profound changes in international and domestic situation, Chinas growing dominance of private enterprises’ financial risk, which the enterprise operation and development has brought many negative effects. For these problems, this paper uses methods such as financial early warning models and financial indicators to analysis and research the financial data and relevant circumstances of Ningbo Huada Lighting Hardware Factory, and puts forward some specific, workable rationalization proposals, so as to Chinas private enterprise financial risk prevention and control to provide a reference and guidance. Keywords: private enterprises; financing risk; prevention; control目 录 1 财务风险概述 1 1.1 财务风险的定义 1 1.2 财务风险的分类 2 1.3 财务风险的特征 2 2 我国民营企业财务风险的危害及成因分析 4 2.1 民营企业财务风险的危害 4 2.2 民营企业财务风险的成因分析 4