企业财务风险及其防范研究一云南鸿润公司为例.pdfVIP

目录 摘 要 1 Abstract 2 前言 3 一、财务风险的相关理论概述 3 （一）财务风险的概念 3 （二）财务风险的特征 3 （三）财务风险的类型 3 二、云南鸿润公司财务风险现状 4 （一）偿债能力现状分 5 （二）营运能力现状分 6 （三）盈利能力现状分 7 （四）发展能力现状分 8 三、云南鸿润公司财务风险成因分 9 （一）不完善的企业内部控制制度 9 （二）应收账款体系不完善 10 （三）不合理的资本结构 10 四、云南鸿润公司财务风险的改进对策 11 （一）设立审计委员会 11 （二）加强应收账款的风险控制 12 （三）降低资产负债率和长期资产比例 13 总结14 参考文献 15 致谢16 摘 要 对外开放之后，中国企业也出现了更大进展空间,在这个时候,促进了国内公司的持续进展。然而因为更加繁 杂的市场潜力,持续激烈的行业竞争,部分公司无法很好的关注到财务危险,也不具备良好的危险管控方式,所以就 造成一定的不良影响，甚至由于不良的财务状况导致部分企业不了解自身财务危险,这不只会给公司造成重要的 影响,甚至还会阻碍综合经济的进步。对于目前的公司来说，财务情况和公司的运作进展有紧密的关系，但是财务 情况良好与否和财务危险情况有紧密的关系，因此财务危险和公司运作进展紧密相关。本文主要通过云南鸿润公 司财务报表分析，发觉企业财务危险的成因，最终提出改进建议。 【关键词】中小企业 财务危险 财务治理 Abstract After opening up to the outside world, Chinese companies also have greater room for development. At this time, they have promoted the continued development of domestic companies. However, because of the more complex market potential and fierce competition in the industry, some companies are not able to pay close attention to financial risks and do not have good risk management and control methods. As a result, they have caused some adverse effects, even due to unfavorable financial conditions. Some companies do not understand their own financial risks. This will not only have an important impact on the company, but will even hinder the progress of the integrated economy. For the current company, the financial situation is closely related to the companys operation and development. However, whether the financial situation is good or not is closely related to the financial risk situation. Therefore, the financial risk is closely related to the development o