中小企业偿债能力与风险控制的问题研究.docVIP

经典专科、本科、硕博、研究生、期刊毕业论文 经典2019成稿 仅供参考 精心整理 仅供参考 勿用作商业用途 中小企业偿债能力与风险控制的问题研究 ——以北京博航一统装饰材料有限公司为例 关佳丽 会计学专业 15级注会6班 学号 150420162 指导教师 李冲副教授 摘 要 随着我国市场经济的快速发展，经济体制的建设，企业往往会面临各式各样的风险，复杂多变的外部环境和内部环境等因素决定了风险的客观存在。中小企业的偿债能力可以很好的反映企业经济的灵活性，在整个企业的生存发展中起到了至关重要的作用，是企业得以生存的前提条件。企业必须树立偿债能力与风险控制的意识，完善并加强偿债能力与风险控制方面的工作才能获得长久的生命力和蓬勃的扩张力，实现好的发展。结合所学的专业知识对公司人员进行访谈和对公司进行数据分析,研究企业在当下的经济发展状况，找出我国企业在偿债能力与风险控制中存在的问题，根据这些问题公司人员想出解决问题的办法。北京博航一统装饰材料有限公司作为一个中小型的企业，以其作为案例进行分析，实现偿债能力和风险控制的规范化，能够让更多的人了解公司的经济情况，有利于管理者做出正确的决策，从根本上解决企业偿债能力困难的本质。 关键词：偿债能力 风险控制 比率分析 Debt paying ability and risk control research ——Take Beijing Bohang Yitong decorative materials limited company as an example Abstract With the rapid development of Chinas market economy and the establishment of the economic system, enterprises often face a variety of risks, complex and volatile external environment and internal environment and other factors determine the objective existence of risks. The solvency of small and medium-sized enterprises can well reflect the flexibility of the enterprise economy, which plays a crucial role in the survival and development of the whole enterprise and is the precondition for the survival of enterprises. Enterprises must establish the awareness of debt paying ability and risk control, improve and strengthen the work of debt paying ability and risk control so as to obtain long-term vitality and vigorous expansion and achieve good development.Interviews with company personnel and analysis of data based on the knowledge obtained, the status of the research company, including solvency and risk control, problems with solvency, and company risk control. We will study the current economic development of enterprises and find out the problems existing in Chinese enterprises in terms of solvency and risk control. As a small and medium-sized enterprise, Beijing BoHang YiTong decoration materials limited company, this article takes it as a case study, realizes the standardization of solvency and risk