现金流视角下H粮油公司财务风险分析及控制研究材料资料.docxVIP

现金流视角下H粮油公司财务风险分析及控制研究 Financial risk analysis and control of H grain and oil company from the perspective of cash flow Abstract PAGE 4 摘 要 对企业来说，具备充足且流畅的现金流是企业实现良好的发展的一项关键因素，而企业的生产经营活动从本质上来说就是一个生产现金流的过程，现金流量是体现现代企业经营能力、盈利能力、发展能力以及企业综合竞争实力的重要标志。因企业现金流量不充足，使企业正常的生产经营活动受到限制，影响企业的偿债能力，进而引发资金链断裂等财务风险的例子屡见不鲜。我国粮油行业原材料主要依靠进口，价格波动幅度大、产能过剩、行业巨头占据领先主导地位,行业公司日益规模化和品牌化。要在竞争中立于不败之地,公司该如何避免风险更好发展？因此站在企业应对财务风险的角度来看，加强现金流管理建设是十分重要的，现金流的管理水平高低直接关系着企业财务风险以及企业经营运转水平。因此本文以现金流视角对财务情况分析入手，结合企业经营管理现状提出若干加强企业财务管理、提升风险防范能力的措施与建议。 本文采取了理论与案例相结合的方法进行研究，通过阅读大量现金流相关的文献资料，对国内外学者的研究成果进行分类整理，对现金流量、现金流量管理及财务风险、财务风险管理相关理论有所了解。以H粮油公司 2014-2018 年财务报表数据为基础，以“1个中心（以现金为中心）+3层维度（经营活动现金流、筹资活动现金流、投资活动现金流）+4种变量（流量、流速、流程、流向）+3类指标（偿债能力、盈利能力、发展能力）+2个角度（横向对比、纵向对比）”为出发点，分析了H粮油公司的财务现状，经过探查，发现存在一定的财务风险，由此入手一一分析了该公司现金流视角下的财务风险的问题及成因，并提出了相应的解决措施，希望可以对H粮油公司及相关行业有借鉴意义。  关键词： H粮油公司 现金流量 财务风险管理 识别与防范 Abstract For companies, to achieve good development, one of the key factors is to have stable and smooth cash flow, the production and business operation activities of enterprise in essence is a process of producing cash flow, cash flow is the modern enterprise operation ability, profitability and development ability and comprehensive competitive strength important symbol. If the cash flow of the enterprise is insufficient, it is relatively difficult to maximize the enterprise value. Meanwhile, restrict the normal production and operation activities of the enterprise，and debt repayment ability of the enterprise will be affected, which will lead to serious consequences such as capital shortage and capital chain rupture. The price fluctuation of raw materials in Chinas grain and oil industry is large, the production capacity is excessive, the international giant occupies the dominant position in the industry, and the industry enters the stage of scale and brand competition. In order to remain invincible in the competition, how should the company avoid risks and develop better? Therefore, from the perspec