公司财务风险防范对策 毕业论文.docVIP

摘要 中小企业是我国经济改革的新生力量，发展迅速。然而由于诸多原因致使其发展面临财务风险问题。如何防范财务风险成为摆在管理者面前一个现实而严峻的问题。 本文主要依据财务管理和风险管理理论，运用经济学、统计学和投资学等理论知识，利用国内外现有研究成果，采用定性和定量相结合的分析方法，从界定财务风险的概念入手，剖析存在的问题和成因，在对瑞实财务风险进行分析的基础上，借鉴西方有关研究成果，建立财务风险的防范体系，以及有效的激励与约束机制，为瑞实有效地防范财务风险提出了相应对策和建议。 关键词 风险 财务风险 财务风险管理 财务风险防范 Abstract Small and medium-sized enterprises are new force in the economic reformation of our country, which developing so fast. But small and medium-sized enterprises have been facing a financial risk problem because of lots of reasons in development. Therefore, how to elude the financial risk has become a realistic and serious problem managers have to face. This paper is based mainly on financial management and risk management theory, along with the knowledge of economics, statistics, investment and etc. On the base of using national and foreign research achievement in present, it utilizes the analyzing method of mixing of determining the nature and fixing quantify ration, starting with the concept of Ruishi financial risk, anatomizing problems and causes in Ruishi financial risk management. On the base of estimate and analysis to Ruishi financial risk, it uses the research of financial risk control for reference in occident, setting up a system to keep financial risk away, control and decision-making system, as well as effective incentive and restraint build a mechanism to brings forward the corresponding countermeasure and advice to keep financial risk away for Reishi in effort. Key words Risk Financial risk Financial risk management Financial risk guard 目录 摘要 I Abstract II 第1章 绪论 1 1.1 选题背景介绍 1 1.2 研究的目的与意义 2 1.2.1 研究的目的 2 1.2.2 选题的意义 2 1.3 国内外研究现状 3 1.3.1 国外研究现状 3 1.3.2 国内研究现状 4 第2章 财务风险与防范相关理论 5 2.1 风险的定义 5 2.2 财务风险的定义 6 2.3 财务风险的类型 7 2.4 财务风险的特征 8 2.5 财务风险防范策略 9 第3章 哈工大瑞实公司财务风险现状 11 3.1 哈工大瑞实公司财务风险现状分析 11 3.1.1 瑞实财务比率分析 11 3.1.2 现金流量分析 14 3.1.3 分析结论 17 3.2 瑞实财务风险成因分析 18 第4章 哈工大瑞实公司财务风险防范对策 20 4.1 提高风险意识和素质水平 20 4.2 建立内部控制制度 20 4.2.1 建立有效地财务审批监督制度 20 4.2.2 对采购环节的控制 21 4.2.3 销售环节的控制 21 4.3 强