南平太阳电缆股份有限公司财务风险分析及对策.docxVIP

PAGE 43 摘要 在中国经济的快速进程中，电线电缆的需求迅猛增长，未来电线电缆产业发展潜力巨大。我国电线电缆产业处于产业链的中低水平，国际竞争力不高，容易受到政策变动、管理层决策等多方面因素的影响，使企业遭受着财务风险的威胁。在企业经营管理的各个阶段中，都客观的存在着不可消除的财务风险。正确处理好相关财务风险，将给企业的发展带来巨大的推动力。 本文以福建南平太阳电缆集团为研究对象，主要以资产负债表、利润表和现金流量表的相关数据为基础，分析企业2014年-2018年财务报表。从财务风险防范角度出发，运用文献检索、理论研究、比较分析等方法，将财务风险理论与企业实际情况相结合，分别在筹资风险、投资风险、资本回收风险和收益分配风险四个环节，找出财务风险产生的原因。最后，结合企业现状，针对不同环节的财务风险，提出相应的对策措施，防范财务危机。 关键词：电缆产业；财务风险；财务报表数据；财务风险成因 ABSTRACT In the Rapid Process of Chinas Economy, the demand for wires and cables is growing rapidly. The wire and cable industry has great development potential in the future. Its still in the industrial chain low level and the international competitiveness is very weak. It is easily affected by various factors such as policy changes and management decisions, making enterprises subject suffer financial risks. In every stage of enterprise management, there are objective financial risks that can not be eliminated. Handling the related financial risks correctly ，can bring tremendous impetus to the development of enterprises. This paper takes Fujian Nan ping Solar Cable Group as the research object, mainly based on the data of balance sheet, profit statement and cash flow statement, to analyse the enterprises financial statements from 2014 to 2018. From the financial risk prevention angle, using the methods of literature search, theoretical research, comparative analysis and so on . Comparing analysis to link the financial risk theory with the actual risk of enterprises, and finds out the causes of financial risk in four links: financing risk, investment risk, capital recovery risk and income distribution risk. Finally, Combine the financial risk theory with the actual risks faced by enterprises, the corresponding countermeasures are put forward to prevent financial crisis. KEYWORDS: Cable Industry；Financial Risk；Financial statement data ；Causes of Financial Risk 目 录 TOC \o 1-3 \h \z \u 1引言 3 1.1研究背景 3 1.2研究目的 3 1.3研究现状 4 1.3.1国内研究现状 4 1.3.2国外研究现状 4 1.3