对南方黑芝麻集团股份有限公司的财务风险评价研究.docVIP

摘要 目前我国经济进入新常态和去杠杆阶段，各行业企业普遍存在着财务杠杆偏高的问题，产业界负债率普遍提升，内源融资应用较低，融资需求较大。这会导致企业经营风险较高，破产风险增大，而且也会阻碍企业的投融资工作，所以财务风险防控应是企业经营管理高度重视的一线工作。 研究首先介绍了研究背景及文献综述，然后概述了财务风险理论，以南方黑芝麻公司为例分析了其财务风险现状并分析影响因素，进而对该公司财务风险进行评价，研究认为南方黑芝麻公司存在着、财务风险预警体系不健全导致筹资风险较高、财务风险防控体系不健全导致应收账款风险、投资融资风险管理不够科学导致长期盈利能力风险，并提出了财务风险影响因素，进而提出南方黑芝麻公司财务风险控制措施，具体分为财务风险外部影响因素的控制措施、 财务风险内部影响因素的控制措施。南方黑芝麻公司应当完善建立科学的财务风险预警体系、建立有效地风险防控制度。以期研究对我国企业风险防控工作的科学规范有所裨益。 关键词：财务风险 风险防控 财务指标 Study on Financial Risk Assessment of Southern Black Sesame Group Co., Ltd. Abstract At present, Chinas economy has entered a new normal and de-leveraged stage. There is a widespread problem of high financial leverage in enterprises of various industries. The debt ratio of industry has generally increased, the application of endogenous financing is low, and the financing demand is large. This will lead to higher business risk, bankruptcy risk, but also hinder the investment and financing of enterprises, so the prevention and control of financial risk should be a front-line work that enterprises attach great importance to. The research first introduces the research background and literature review, then outlines the theory of financial risk, takes Southern Black Sesame Company as an example to analyze its financial risk status and influencing factors, and then evaluates the financial risk of the company. The research concludes that Southern Black Sesame Company exists, the financial risk early warning system is not perfect, which leads to higher financing risk, and the financial risk prevention and control system is not perfect. Perfect accounts receivable risk and unscientific management of investment and financing risk lead to long-term profitability risk, and put forward the influencing factors of financial risk, and then put forward the financial risk control measures of Southern Black Sesame Company, which are divided into external factors of financial risk control measures and internal factors of financial risk control measures. Southe