發(fā)布時(shí)間：2018-04-18 12:35

  本文選題：制造業(yè) + 初創(chuàng)期��； 參考：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：中小企業(yè)在我國(guó)經(jīng)濟(jì)地位占據(jù)了重要比重,為零八年金融危機(jī)后的經(jīng)濟(jì)復(fù)蘇起到不容忽視的作用。但中小型企業(yè)的生命周期普遍偏短,若能改善中小企業(yè)的生存狀態(tài)便能為國(guó)民經(jīng)濟(jì)提供更好的支持。企業(yè)的成長(zhǎng)是從初創(chuàng)期中開始的,此時(shí)也是企業(yè)生存最為危險(xiǎn)的階段,身負(fù)嚴(yán)重的財(cái)務(wù)負(fù)擔(dān),并且收入與利潤(rùn)相對(duì)較少,如何渡過(guò)初創(chuàng)期是每一個(gè)企業(yè)都需要考慮的頭等大事。眾多企業(yè)由于在初創(chuàng)期時(shí)對(duì)于財(cái)務(wù)風(fēng)險(xiǎn)的意識(shí)還不足,未能實(shí)現(xiàn)有效的財(cái)務(wù)風(fēng)險(xiǎn)控制,等到財(cái)務(wù)風(fēng)險(xiǎn)危機(jī)嚴(yán)重時(shí)則為時(shí)已晚。財(cái)務(wù)風(fēng)險(xiǎn)的接納與控制不當(dāng)是導(dǎo)致許多企業(yè)初創(chuàng)期即破產(chǎn)的重要誘因。通過(guò)對(duì)初創(chuàng)期企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)控制相關(guān)理論與財(cái)務(wù)風(fēng)險(xiǎn)成因等問(wèn)題的研究,結(jié)合文獻(xiàn)分析與案例分析的方式,針對(duì)華崴公司生產(chǎn)經(jīng)營(yíng)過(guò)程實(shí)際情況的案例進(jìn)行分析,找出中小型企業(yè)初創(chuàng)期可能出現(xiàn)的財(cái)務(wù)風(fēng)險(xiǎn)控制存在的問(wèn)題并予以改進(jìn)方案的建議。首先通過(guò)中外學(xué)者近期在企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理控制方面的文獻(xiàn)進(jìn)行歸納梳理,同時(shí)結(jié)合經(jīng)濟(jì)環(huán)境背景對(duì)中小型企業(yè)初創(chuàng)期財(cái)務(wù)風(fēng)險(xiǎn)管理控制缺陷加以整理,推論分析出初創(chuàng)期財(cái)務(wù)風(fēng)險(xiǎn)成因。結(jié)合華崴公司初創(chuàng)期財(cái)務(wù)風(fēng)險(xiǎn)控制案例,指出在實(shí)際經(jīng)營(yíng)過(guò)程中中小型企業(yè)在資金、人員不充裕的情況下對(duì)于財(cái)務(wù)風(fēng)險(xiǎn)控制方面存在的缺陷與不足,通過(guò)防護(hù)性、前饋性、反饋性控制針對(duì)籌資、投資、運(yùn)營(yíng)、收益分配、社會(huì)支持等方面提出建議與策略。
[Abstract]:However, the life cycle of small and medium-sized enterprises is generally short, if the survival state of small and medium-sized enterprises can be improved, it can provide better support for the national economy.The growth of the enterprise starts from the initial period, and it is also the most dangerous stage for the survival of the enterprise at this time, bearing the serious financial burden, and the income and the profit are relatively small, how to get through the initial period is the most important matter that every enterprise needs to consider.Due to the lack of awareness of financial risk in the initial period, many enterprises fail to achieve effective financial risk control, and when the financial risk crisis is serious, it is too late.Improper acceptance and control of financial risk is an important inducement for many enterprises to go bankrupt in their initial stage.Through the research on the related theory of financial risk control and the causes of financial risk in the initial period of enterprises, combined with literature analysis and case analysis, this paper analyzes the actual cases of production and operation process of Vladivostok Company.To find out the financial risk control problems that may appear in the initial period of small and medium enterprises and give suggestions to improve the scheme.First of all, through the Chinese and foreign scholars in the recent enterprise financial risk management control literature summarized and combed, and combined with the economic background of small and medium-sized enterprises in the initial period of financial risk management control defects to be sorted out.Inferential analysis of the initial period of financial risk causes.Combined with the initial financial risk control case of Vladivostok Company, it is pointed out that in the actual operation process, the small and medium-sized enterprises have defects and deficiencies in financial risk control under the condition of insufficient capital and personnel, through the protection and feedforward.Feedback control provides suggestions and strategies for financing, investment, operations, income distribution, social support, and so on.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.4;F406.7

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