公司治理结构对企业财务风险的影响分析01-毕业论文设计.docVIP

公司治理结构对企业财务风险的影响分析 完 成 日 期： 学 生 姓 名： 郭岩 指 导 教 师： 陈莎 答辩小组成员： 论 文 成 绩： 摘 要 企业财务风险的研究是财务领域中的重要研究课题。企业因财务风险处置不善导致经营陷入危机的例子屡见不鲜。企业产生财务风险的原因是多方面的，既有企业内部原因，也有外部原因。但是起主导作用的还是内部原因，如公司治理结构不完善，资本结构不合理等。经济危机的爆发引人深思，多家投资银行相继倒闭，这显然不再是由于单纯的金融风险处置不当所致，必须更深层次上，即公司内部治理结构上进行反思。 了解公司治理结构对企业财务风险的影响，结合公司发展过程中公司治理的具体案例，从不同角度归纳总结出一定的规律，并在能力范围内提出自己的观点与建议。 关键词：公司治理；资本结构；财务风险；经济危机 Abstract Enterprise financial risk research is the important research topics in finance. Because the enterprise financial risk disposal was caused by poor management in crisis. It is often seen. Enterprise financial risk arising from the reasons are manifold, both internal reasons, there are external causes. However, the dominant role of the internal reasons, such as the imperfect corporate governance structure, capital structure is unreasonable wait. The outbreak of the economic crisis thought-provoking, many investment banks have been closed down, which apparently is not due solely to the financial risks caused by the improper disposal, must be deeper, namely internal corporate governance structure on reflection. Understanding of the corporate governance structure of enterprise financial risk, impact, combined with the companys development process of corporate governance in specific cases, from different angles, summarizes some rules, and the range in the ability to put forward their views and suggestions. In this paper, using a variety of demonstration methods: comparison and demonstration; out the facts, based on before; theory and practice; citation analysis method. Mainly through books, web queries for data collection. Intended use of the accounting, financial management, corporate finance and other related knowledge to write a thesis. Keywords: Corporate governance; capital structure; financial risk; financial crisis 目 录 1 绪论 1 1.1 研究背景 1 1.2 选题意义 1 1.3 文献综述 2 2 公司治理结构的概述 3 2.1 我国公司治理结构的研究 3 2.1.1 国内外研究综述 3 2.1.2 我国上市公司治理现状 4 3 我国企业财务风险的现状及发展趋势 5 3.1 我国财务风险体系制定概况 5 3.2 财务活动视角下企业财务风险分析 5 3.2.1 筹