上市公司财务风险及其防范 副本.docVIP

扬州大学广陵学院本科毕业设计 PAGE 4上市公司财务风险及其防范专业：会计学 姓名：乔敏指导老师：骆红兰 学号：110030116 摘要我国市场经济迅速发展，上市公司的发展速度也非常迅速。上市公司作为行业内优秀企业，通过资本市场获得的财务支持，使它们快速地发展。然而，在发展的过程中，我们却能看到不少上市公司的经营业绩不佳，导致一批亏损的企业被暂停上市甚至终止上市。也就是说在企业快速发展背后存在着极大的财务风险。这种风险在很大程度上考验着上市公司的可持续发展能力，更可能危及生存。如果财务风险给企业带来财务困境或债务危机，那么企业很有可能被迫选择破产或重组。因此，对上市公司财务风险进行分析以及对风险的防范进行研究有着十分重要的意义。本文对上市公司财务风险的特点、现状、识别及成因进行了分析，并提出如何降低和防范财务风险的措施。【关键词】上市公司 财务风险 防范及控制 ABSTRACTAlong with the rapid development of Chinese market economy,the development speed of public company is very fast. listed companies, as the industry outstanding enterprises,make their increasing growth with the financial support of capital market,.However, in the process of development,we find that a lot of the listed companies failed because of poor management,which means that behind the rapid development in the enterprise is big financial risks.And the risks may threaten sustainable development or the survival of the companies.If the risk brings company financial difficulties or the occurrence of the debt crisis,company could be forced to choose a bankruptcy or reorganization.Therefore,it has great significance that we focus on the financial risk of listed companies and its prevention.This paper has analyzed the characteristics,status,identification and causes of the financial risk of listed companies,and has put forward several measures that how to reduce and prevent financial risks. 目录 TOC \o 1-4 \h \z \u HYPERLINK \l _Toc419121679 引言 PAGEREF _Toc419121679 \h 3 HYPERLINK \l _Toc419121680 一、上市公司财务风险特点 PAGEREF _Toc419121680 \h 3 HYPERLINK \l _Toc419121682 （一）财务透明度及风险暴露程度较高 PAGEREF _Toc419121682 \h 3 HYPERLINK \l _Toc419121683 （二）财务风险的内部消化转移 PAGEREF _Toc419121683 \h 3 HYPERLINK \l _Toc419121684 （三）上市企业集团财务风险传递速度快、危害性大 PAGEREF _Toc419121684 \h 3 HYPERLINK \l _Toc419121685 （四）上市公司财务风险源广、面多且综合性强 PAGEREF _Toc419121685 \h 3 HYPERLINK \l _Toc419121686 二、 上市公司财务风险的表现 PAGEREF _Toc419121686 \h 4 HYPERLINK \l _Toc419121687 （一）资金结构不合理 PAGEREF _