锦重财务风险防范研究-技术经济及管理专业论文.docxVIP

摘要锦州重型股份有限公司是机械行业中的一家国有大型企业，与大多数固有 摘要 锦州重型股份有限公司是机械行业中的一家国有大型企业，与大多数固有 企业一样，存在资产负债率过高，财务风险严重的情况，究其财务风险生成的原 因，可分为内部成因和外部成因。内部成因主要包括：企业产权不明晰，改制不 到位：企业负担过重；企业行为不规范：企业经营者选拔、激励、监督机制不健 全。外部成因主要有：国家对国企改革支持力度不够；国有商业银行体制不顺及 资本市场不发达；社会保障制度不完善：政府机构改革滞后。 根据锦州重型股份有限公司财务风险的成因分析，必须采取多方面的措施 防范财务风险，首先要找到财务风险防范的总体思路，其次结合产权改革降低资 产负债率，再次控制成本开支，最后要通过完善管理制度，控制财务风险。如果 措施到位，锦州重型股份有限公司定会走出财务困境，走向良性发展的轨道。 关键词：财务风险；锦重：防范；因素分析 AbstractJINZHOU Abstract JINZHOU HEAVY MACHINERY CO．，LTD i S a state—owned I arge—scaIe ente rp ri Se among mach i nerY i ndustry．L i ke most state—owned enterpr i SeS．th i S company a I SO has P robI ems of high assetS—I i abi I ities ratiO and sariOUS financi aI ri sk．The reason of generation of fi nanciaI ri sk can be diVi ded into i nternaI causes and external causes．InternaI causes mainI Y i nclude：uricIear of property right of enterpri Se and imperfect i on of reform of system：overburden of enterpr i Se：nonstanda rd j zed behav i 0r of enterpr i Se：unsoundnesS of system of operatorS Se I ect i on．act i vat i on system and supervlsory system，ExternaI causes mainI V incI ude：I ittIe support for reform of state—owned enterpr i SeS from state：i mperfect i on of system of state—owned commerc i a I banks and underdeve I opment of cap i ta I market：unsoundness of SOC i a I i nsurance system：l ag of structura I reform of government． Accord ing to the ana Iysi S of reason of generatiOn of fi nanc；af ri sk of JlNZHOU HEAVY MACHINERY CO LTD．，var i OUS measures must be adopted to prevent f l nanc i a I ri sk．Fi rstIY．generaI CIew of the prevention of financiaI ri sk shouI d be found out，then secondIY．reducing assets—I iabi 1 ities rati0 by combining reform of property right．thi rdf Y．centrel I i ng outIay of cost．and fi naI I Y reaf i Zi ng the centre I of f i nanc i a I r i sk through perfect i ng management system。I f measures are cor rectIY carried out，JINZHOU HEAVEY MACHINERY CO．，LTD．Wil l overcome fi nanciaI diffiCUIties and deveIop toward sati sfatoriness． Key