我国照明企业财务风险分析及风险应对——以佛山照明为例-财务管理-毕业论文.docxVIP

---文档均为 word 文档，下载后可直接编辑使用亦可打印--- 摘要 随着社会的进步，人民群众消费需求的不断提高，照明行业也在各种需求中快速 发展。在当前竞争激烈的市场经济中，我国照明企业也在面临着经济市场环境的巨大 挑战，面对诸多来自内部和外部的各种不确定因素影响，这些都会导致企业浮现财务 风险，财务风险都可能会给企业造成严重的财务危机，甚至可能会有破产的可能性， 因此对企业的财务风险进行科学有效的管理控制非常重要。 本文首先简述了财务风险理论的定义、特征，总结了学者们对于财务风险的相关 研究。为了更加准确的识别和分析照明行业所存在的财务风险，并能够提出相应的防 范应对措施。采用了案例分析法和财务指标法，以佛山照明企业为例，使用纵向方法 全面识别、评价佛山照明所存在的财务风险，主要从筹资、投资、营运和现金流量四 个方面进行分析。发现佛山照明具有资金结构不恰当，融资能力差，应收账款回收时 间长等财务风险。最后对企业存在的风险提出应对措施，提高企业的风险管理，希翼 能够为我国照明行业的财务风险控制提供匡助。 关键词： 照明行业 财务风险 财务指标 风险控制 Abstract With the progress of the society and the continuous improvement of people’s consumption demand,lighting industry also develops rapidly in various demands.In the currentcompanies are also facing thegreat challenge of market economy environment,in the face of a lot of uncertainties from the internal factors,these will lead to the emergence of financial risks may cause a serious financial crisis to the enterprise,or even the possibility of bankruptcy,so to the financial risk of the enterprise to carry on the scientific and effective management and control is very important. This paper first briefly describes the definition and characteristics of financial risk theory and summarizes the relevant studies on financial risk by scholars.In order to more accurately identify and analyze the financial risks in the lighting industry,and put forward the corresponging preventive measures.The case analysis method and financial index method are adopted to comprehensively identify and evaluate the financial risks of Foshan lighting enterprise as an example.The analysis is mainly made from four aspects of financing,investment,operation and cash flow.It is found that Foshan lighting has financial risks such as inappropriate capital structure,poor financing ability and poor liquidity of receivables.At last,the paper puts forward countermeasures to the existing risks of enterprises and improves the risk management of enterprises,hoping to provide help for the financial risk control of China