民营上市公司财务风险与管理研究-以新奥集团为例+访谈记录.docxVIP

PAGE PAGE 19 民营上市公司财务风险与管理研究-以新奥集团为例 摘 要 民营上市公司的作用在日益凸显，当前，我国民营上市公司的数量变得日益增多，如果中小企业能够不断得到发展和壮大，这对于我国的经济发展是很有益处的。民营上市公司在过去的经营与发展中存在着诸多的问题，这些问题阻碍着民营上市公司的可持续发展。而在这些问题当中，财务管理的问题是比较严重的，特别是财务风险问题，而规避财务风险早已成为我国民营企业家必须面对的现实问题。 本文以河北省具有代表性的大型民营上市公司为例，即新奥集团，研究了公司的财务风险及现有的财务风险管理制度。对企业在经营过程中怎样对控制财务风险进行了探索，这对民营上市公司财务风险管理具有一定的借鉴意义。17-18年度，新奥集团个季度财务报表显示出：净利润率同比下降；负债率增长，流通现金较少等问题，对企业可持续发展带来了财务上的隐患。结合新奥集团的行业运营发展特点，提出财务风险预警体系构建、财务风险控制措施、财务风险架构完善等方案。 关键词： 财务风险 上市公司 民营 Research on financial risk and management of private listed companies —— A case study of ENN group Abstract The role of private listed companies is increasingly prominent. At present, the number of private listed companies in China is becoming more and more. If small and medium-sized enterprises can continue to develop and grow, it will be very beneficial to Chinas economic development. There are many problems in the past operation and development of private listed companies, which hinder the sustainable development of private listed companies. Among these problems, the problem of financial management is quite serious, especially the problem of financial risk. This paper studies the financial risk and the existing financial risk management system of ENN group, a representative large private listed company in Hebei province. This paper explores how to control the financial risk in the process of business operation, which has certain reference significance for the financial risk management of private listed companies. In 2017-18, ENNs quarterly financial statements showed a year-on-year decline in net profit margin; Debt ratio growth, less cash in circulation and other issues, the sustainable development of enterprises has brought financial risks. Combined with the characteristics of ENN groups industrial operation and development, this paper puts forward the financial risk early warning system construction, financial risk control measures, financial risk framework improvement and other schemes. Key words: financi