餐饮企业财务风险分析及防范.doc

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 摘 要 在经济发展愈发健康平稳的大背景下,餐饮企业为经济增长做出了积极贡献，但是近几年我国餐饮企业的经济增长呈现出下滑的走向，加之政府相关机构在节俭方面法律条例的全面优化，使得餐饮行业的市场竞争变得更加白热化，在这一过程中，高端餐饮市场发展极为严峻，中低端餐饮抢占市场份额极为剧烈，同时公司经营过程中成本支出不断增加，也使得餐饮行业的获利空间愈发狭小。故而，财务风险的研究对于餐饮企业的稳定和发展有着重大意义。 首先通过对研究背景、研究目的和研究意义，国内外研究现状、研究内容进行介绍，通过对财务风险的相关理论概述，对现阶段餐饮企业需要面临的风险进行分析，探究出当前大部分餐饮公司都面临着市场需求变化大、筹资渠道狭窄、缺乏投资经验、市场目标单一等问题，并进一步探究公司内外部财务风险发生的缘由，为其提供相关的可行性建议，按照所选案例公司的财务风险预防方针进行分析，对其余相关企业的财务风险预防能够起到一定帮助。 关键词：餐饮企业；财务风险；风险防范 Abstract In the backdrop of the economic development more healthy, catering enterprises made a positive contribution to economic growth, but in recent years Chinas catering enterprises to present a decline in economic growth, combined with the relevant government agencies in the aspect of thrift the comprehensive optimization of legal regulations, make food industry market competition become more heated, in this process, the high-end food and beverage market development is extremely serious, mid-range catering to grab market share is very intense, at the same time the company operating costs continue to increase, in the process of food industry profits space more narrow. Therefore, the study of financial risk is of great significance for the stability and development of catering enterprises. First of all, based on the research background, research purpose and research significance, research status at home and abroad, introduces the research content, through to the related theoretical overview of the financial risk, the catering enterprises need to analyze the risk at the present stage, to explore the current most of the food and beverage companies are faced with change of market demand, financing channel is narrow, lack of investment experience, the problem such as single target market, and further to explore the reason of company internal and external financial risk happened, provide feasible Suggestions for its, prevention of financial risks in accordance with the selected sample policy