安徽皖通高速公路股份有限公司财务风险管理研究.docxVIP

安徽农业大学经济技术学院毕业论文（设计）论文题目安徽皖通高速公路股份有限公司的财务风险管理研究摘要本文以安徽皖通高速公路的相关财务报表及其它方面信息为研究基础，根据财务风险管理理论和财务比率的分析方法为依据，通过对皖通公司的偿债能力、营运能力、盈利能力来对其财务表报和其它信息进行分析，并通过流动比率、现金比率流动比率、现金流量比率、资产负债率、股东权益比率、流动资产周转率、固定资产周转率、总资产周转率、股东权益报酬率、销售净利率等财务指标来判断皖通公司存在的财务风险管理问题，判断出安徽皖通高速公路偿债能力、营运能力、盈利能力及增长能力以及企业相关管理人员风险意识淡薄、管理方法等方面存在问题。并就该问题提出企业应该采用多元化方式分散企业财务风险、改进企业内部的财务运作状况管理、加强企业管理人员风险意识等处理意见及措施。本文提出的建议可以供其它企业进行参考。关键词：企业财务风险防范对策AbstractIn anhui highway related financial statements and other information as the research basis, according to the theory of financial risk management and financial ratios on the basis of the analysis method, through to the anhui company debt paying ability, operation ability, profit ability to analyze its financial tabulated and other information, and through the current ratio, cash ratio, liquidity ratio, cash flow ratio, asset-liability ratio, equity ratio, current asset turnover, fixed asset turnover and total asset turnover, return on equity, sales net interest rates and other financial indicators to judge the financial risk management problems of anhui company, determine theanhui highway debt paying ability, operation ability, profitability and growth ability and companies relevant management personnel risk consciousness, management methods and so on. And then put forward the enterprise should adopt diversified way scattered enterprise financial risk, improve the management of enterprise internal financial operation condition, strengthen enterprise management personnel risk consciousness and so on handling opinions and measures. This paper puts forward the Suggestions can be reference for other enterprises.Keywords:?enterprise financial?risk prevention measures目录1. 引言31.1研究目的和意义31.2研究内容和方法42．财务风险管理概述42.1形成背景及主要理论介绍42.2财务比率52.2.1反映偿债能力相关比率52.2.2反映营运能力相关比率62.2.3反映盈利能力相关比率62.2.4反映增长能力相关比率73．安徽皖通公路股份有限公司财务风险管理现状及存在的问题73.1安徽皖通公路股份有限公司的简介73.2安徽皖通公路股份有限公司的经营现状83.2.1皖通公司资产负债表83.2.2皖通公司综合损益表103.2.3皖通公司现金流量表103.3安徽皖通高速公路股份有限公司的相关财务比率分析113.3.1偿债能力分析：113.3.2营运能力分析113.3.3盈利能力分析123.3.