财务杠杆及财务风险浅析—以宏利汽车贸易.docxVIP

PAGE 15 摘 要 财务杠杆的作用是利用债务重组调节财务收益。财务杠杆对公司有双重影响，当它被正确使用时，可以给企业带来更多利润，当使用不当时就会造成公司一定损失。目前，资金短缺问题是导致部分企业无法实现更大发展的关键问题，而企业为了能够获得更多的市场份额，不得不通过负债经营的方式来缓解资金短缺所带来的困扰。许多现代公司的管理人员已达成共识，债务经营能够有效地促进企业价值最大化。负债具有财务杠杆效应。在一定条件下，适当的负债可以有效地提高权益资金的收益水平，同时也可以给企业带来相应的报酬。但有时也会造成财务风险，即企业额外的损失。本文从这一现状出发，对宏利汽车贸易有限公司的现存状况进行分析，讨论其财务风险状况，并对控制财务风险提出相应的建议，以便降低和防控宏利汽车贸易有限公司的财务风险。 本论文首先介绍了公司的基本情况，根据相关理论知识计算了近年来的财务杠杆系数，通过最优区间的分析确定指出公司在财务杠杠方面存在的问题，进而根据公司的财务风险管理目标分析公司存在的财务风险，对公司财务风险未来趋势进行预测，有针对的提出了公司应对财务风险的建议。最后，阐明了论文存在的不足与局限，以及后续研究和展望等。 关键词：财务杠杆；财务风险；风险应对 Abstract Financial institutions have a double impact on the company. If you use it properly, you can bring more profit to your company. Improper use can bring more benefits to businesses. The current lack of funds is crucial, and some companies cannot reach higher levels of development and cant increase market share and overcome difficulties. 3, debt management can effectively promote the maximization of corporate value, and in some cases, debt can effectively raise capital revenue, but there can be financial risk. That is to say, analysis of the state of Hunleys car will reduce and prevent the companys financial risk through financial risk management proposals and related financial risk management proposals.This paper first introduces the whole companys situation, calculates the financial space occupancy of the past several years based on the relevant theory knowledge, analyzes the problem of the companys financial leverage at the minimum interval, and analyzes the companys financial management target based on the financial risk management goal of the company. By analyzing the risks and predicting the future financial risk trends of the company, the company finally determined the nations and international secondments in response to financial risk and ultimately the companys performance deficiencies and disadvantages. Key words: financial leverage ;financial risk ;risk res 目 录 TOC \o 1-3 \h \z \u 一、导论 1 （一）选题背景及意义 1 （二）国内外研究现状 1 （三）研