经济管理系学论文管理规定.doc

沈阳理工大学应用技术学院学年论文 企业筹资风险成因分析及风险防范 学 生：陆依泓 学 号专 业：会计 班 级：122037 指导教师：陈凌白 沈阳理工大学应用技术学院经济与管理学院 二O一四年五月 摘 要 资金是企业进行生产经营活动的必要条件,但无论是以主权资本方式还是以负债资本方式进行的资金筹措,都存在着一定的风险。筹资风险既有举债本身因素的作用,也有举债之外因素的影响。规避筹资风险应确定最佳资本结构,合理安排筹资期限组合方式,科学预测利率及汇率的变动、风险转移等。对于企业来说，在扩大规模的时候往往面临资金链条的截断，企业自身没有足够的现金流就需要依赖外部资金。外部资金常常伴随着企业资产的抵押，是否可以进行合理的偿还或回报取决于企业所投资项目盈利状况。在当前市场经济条件下,?企业的财务活动或多或少都会遇到风险,?一些破产案例告诉我们筹资风险对于企业的影响是如此触目惊心。在众多企业逐渐实行经营多元化、规模经济化、管理复杂化的今天,筹资风险已经呈现了扩大化的趋势。 关键词:筹资风险；资金流；扩大化  Abstract Money is necessary for enterprises to carry out the production and business operation activities, but whether in sovereign capital way or by way of debt capital financing, there are some risks. Funding risk to the function of both the debt itself also has to borrow the influence of outside factors. Avoid financing risk should determine the optimal capital structure, reasonable arrangement of financing deadline combination, scientific forecast interest rates and exchange rates, risk transfer, etc. For enterprises, in expanding the scale of time often face capital chain truncation, enterprise itself does not have enough cash flow, need to rely on external funding. External funding is often associated with enterprise assets mortgage, if you can make reasonable repay or return depends on the enterprise investment project profitability. In the current market economy condition, enterprises financial activities more or less will face risks, some of the bankruptcy case tell us funding risk for enterprises influence is so touch namely of heart. In many enterprises gradually diversification, scale of economic, management, complicated today, financing risk has presented the trend of escalation. ? Key words:?funding risk,；cash flow； bigger  目录 摘 要 I Abstract II 目录 III 绪 论 V 1 企业筹资风险成因的分析 1 1.1?现金性筹资风险 1 1.1.1?概念 1 1.1.2?分析 1 1.1.3?规避和防范对策 1 1.2?收支性筹资风险 2 1.2.1?概念 2 1.2.2?分析 2 1.2.3?规避和防范对策 2 2.1?民营企业面临的负债筹资风险 4 2.1.1?识别负债筹资风险 4 2.1.2?筹资风险类别 4 2.1.3?强化上市企业信息披露制度 4