扩张型企业财务风险防范研究-会计学专业论文.docxVIP

内容摘要财务风险是指企业因借入资金而带来的无法偿付债务所遭致损失的可能性，是财务 内容摘要 财务风险是指企业因借入资金而带来的无法偿付债务所遭致损失的可能性，是财务 学研究的重要课题之一。扩张型企业的财务风险是指企业在扩张过程中由于举债融资造成 的每股收益或净资产收益率的不确定性以及到期不能够偿债的财务危机发生的可能性。对 于实施扩张战略处于高速扩张过程中的企业而言，如何有效识别与防范财务风险是企业得 以成功扩张的根本保证。同时，随着我国经济的快速发展和加入WTO，我国企业的扩张也 进入了一个新的阶段，因而扩张性财务风险的研究就具有十分重要的现实意义。 本文从企业扩张理论入手，简要阐述了企业扩张的内涵及扩张原因，通过对理论的 分析，结合企业扩张的战略类型，归纳总结出在企业扩张这一阶段存在的财务风险的特征 及成因。然后作者在对当前我国扩张型企业财务风险的类型进行归纳的基础上，提出了建 立扩张型财务风险预警体系的措施，以及针对扩张型企业财务风险的特征及成因，提出了 强化财务规划、建立权益资本为导向的资本结构、实行债务重组、奉行保守的理财政策等 财务风险防范的财务措施。 关键词：企业扩张财务风险预警 AbstractFinancial Abstract Financial risk is the possibility that an enterprise cannot compensate debts preliminarily borrowed．Financial risk is a major part of financing studies．Financial Risk of Expansionary Enterprise(FREE)refers to the enterprise in the expansion process because offering loans causes the POssibility of each income or the net assets returns ratio uncertainty as well as the due cannot pay off a debt the financial crisis Occurs． For an enterprise with an expansionary strategy and in the process of rapid expansion，the efficient recognition and prevention of FREE is a fundamental guarantee for its success．At the s锄e time．as the economy of China is developing very quickly and joining in WTO，enterprise expansion in China is also coming into a new stage．Therefore，studies on FREE have been endued with very important practical meaning． This study starts with the theory of enterprise expanding，defines the connotation of enterprise expanding， and explains the reasons why enterprise expand．Through the analysis of the theory and styles of enterprise expanding，the article summarizes the characters and reasons of financial risk in expansionary enterprise．Then the article sums up the styles of the financial risk in China,and brings forward the measBres to prevent the financial risk of expansionary Enterprise through constituting system of early warning．Besides，according to the characters and reasonS of FREE，the article brings forward other methods such as strengtheni