波导股份财务风险案例分析答辩后定稿重点.doc

毕业论文独创性声明 本人郑重声明所提交的毕业论文是本人在指导教师的指导下进行的研究工作及取得的研究成果。除文中特别加以标注的地方外，论文中不包含他人已经发表的学术成果或者他人为获得高等院校学位而使用过的材料，论文中不涉及任何知识产权纠纷。否则，本人将承担一切责任。 学生签名：____________ 日 期：____________ 摘 要 财务风险的存在，对企业经营活动及日常资金的运转有一定的影响。企业财务风险虽然可以使企业达到利润最大化，但是也会给企业带来财务危机。随着我国经济社会的高速发展，财务风险给企业带来的不利影响逐渐凸显，不仅影响企业的生存和发展，而且给财务报表使用者和其他利益相关者带来损失。财务风险是普遍存在的，它可以预防减小，但不可以彻底根除。为了在激烈的竞争中取胜，企业要注重防范财务风险。 目前，在中国智能手机市场上，国际品牌趋于优势地位，占据大部分市场，在激烈的市场竞争环境下，国产手机品牌将会面临前巨大的挑战。在国产手机中，波导股份就具有一定的代表性。本文通过搜集相关国内外文献的资料，运用横向比较和纵向分析等方法，对波导股份进行财务诊断，从而发现波导股份在发展中所存在的财务风险，最后，针对波导股份存在的财务风险，给出适当的意见和建议。 关键词：Abstract The existence of financial risk has a certain influence on the operation of the enterprise and the operation of the daily capital. Although the financial risks of enterprise can enable enterprises to maximize profits, but also will bring to the enterprise financial crisis. Financial risks to the enterprise bring adverse effects become prominent with the rapid development of our economy and society, not only affects the survival and development of enterprises and users of financial statements and other stakeholders to losses. Financial risk generally exists, it can prevent the reduction, but not completely eradicated. In order to win in the fierce competition, enterprises should pay attention to the enterprise financial risk and its prevention. At present, in the Chinese smart phone market, international brands tends to dominance, occupy most of the market. In the fierce market competition environment, the domestic mobile phone brand will face enormous challenges. In the domestic mobile phone, the waveguide shares have a certain representation. Through collecting related literature at home and abroad, the use of horizontal and vertical comparative analysis method, waveguide shares were financial diagnosis, and found that the waveguide shares in the development of the existence of the financial risk. Finally, against the financial risk of the waveguide shares in existence and give appropriate comments and suggestions. K