华谊兄弟财务分析识别与控制研究 会计财务管理专业.docxVIP

华谊兄弟财务风险识别与控制研究 摘 要 近些年,影视娱乐行业大量民间资本不断涌入,影视产业公司数量不断激增,这使得影视行业内部资本竞争不断加剧。在宏观政策与资本市场的双重强力调控下,影视娱乐行业近三年都在持续调整中,整体业绩表现不佳。 本文以华谊兄弟传媒股份有限公司（以下简称华谊兄弟）为案例，2016年至2020年间的财务报表所述为研究基础,对其历年财报所述中财务状况和运营范围进行了分析，从营运、投资、筹资和现金流等方面识别其财务风险，主要有存货变现能力有待提升、资产流动性减弱、资产利用率较弱、债务结构不合理、盈利质量不高、现金流量阶段性不稳定等风险。最后从提高周转率，提升营运能力；合理安排债务组合，优化资本结构；以风险为导向，加强现金流量管理；加强内部控制与监督，提高企业现金的使用率等方面为华谊兄弟如何规避相关财务风险问题提供参考。 关键词：财务风险；财务报表；经营风险 ABSTRACT In recent years, a large number of private capital has been pouring into the film and television entertainment industry, and the number of film and television industry companies has been increasing, which makes the internal capital competition in the film and television industry continue to intensify. Under the double strong control of macro policy and capital market, the film and television entertainment industry has been in continuous adjustment in the past three years, and the overall performance is poor. This paper takes Huayi Brothers Media Co., Ltd. (hereinafter referred to as Huayi Brothers) as a case, based on the financial statements from 2016 to 2020, analyzes its financial status and operating results in the financial statements over the years, and identifies its financial risks from the aspects of operation, investment, financing and cash flow, mainly risk including: the liquidity of inventory needs to be improved ,the weakening of asset liquidity, the weak utilization ratio of assets, the unreasonable debt structure, the low profit quality and the unstable cash flow. Finally, the paper puts forward some suggestions: to improve the turnover rate and operational capacity; Reasonable arrangement of debt portfolio and optimization of capital structure; Risk oriented, strengthen cash flow management; Strengthen internal control and supervision, improve the utilization rate of cash, and provide reference for Huayi Brothers how to avoid related financial risks. Key words ：financial risk；financial statements；business risk  目录 TOC \o 1-4 \h \z \u 1绪论 1