發(fā)布時(shí)間：2018-05-02 03:36

  本文選題：財(cái)務(wù)風(fēng)險(xiǎn) + 風(fēng)險(xiǎn)控制��； 參考：《蘭州理工大學(xué)》2017年碩士論文

【摘要】：近年來(lái),受到世界經(jīng)濟(jì)復(fù)蘇乏力、國(guó)際市場(chǎng)需求疲軟、商品產(chǎn)能過(guò)剩突出等因素的交織影響,我國(guó)礦業(yè)企業(yè)總體表現(xiàn)不佳,產(chǎn)品價(jià)格持續(xù)走低,并逐步演化為成本拼殺的惡性循環(huán)。經(jīng)營(yíng)形勢(shì)的惡化導(dǎo)致部分企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)被逐漸放大,資本收益率不斷降低,資產(chǎn)負(fù)債率居高不下,企業(yè)利潤(rùn)率逐年下降。在當(dāng)前的環(huán)境下,礦業(yè)企業(yè)在改革發(fā)展過(guò)程中需要對(duì)財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行合理控制,在找準(zhǔn)企業(yè)風(fēng)險(xiǎn)根源的基礎(chǔ)上分析原因,制定有針對(duì)性的控制手段,才能最終將財(cái)務(wù)風(fēng)險(xiǎn)控制在合理的范圍之內(nèi),實(shí)現(xiàn)企業(yè)的成功轉(zhuǎn)型。本論文以JCI公司為研究對(duì)象,利用F值分析、財(cái)務(wù)比率分析等方法對(duì)JCI公司的財(cái)務(wù)風(fēng)險(xiǎn)現(xiàn)狀進(jìn)行識(shí)別,然后從財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警機(jī)制的建立、財(cái)務(wù)風(fēng)險(xiǎn)控制機(jī)構(gòu)的成立和財(cái)務(wù)風(fēng)險(xiǎn)制度的制定三個(gè)角度對(duì)JCI公司的財(cái)務(wù)風(fēng)險(xiǎn)控制情況進(jìn)行了分析,發(fā)現(xiàn)該公司在財(cái)務(wù)風(fēng)險(xiǎn)控制方面存在如下問(wèn)題:第一是財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警機(jī)制不完善,現(xiàn)有預(yù)警機(jī)制不適合企業(yè)財(cái)務(wù)現(xiàn)狀。第二是財(cái)務(wù)風(fēng)險(xiǎn)控制機(jī)構(gòu)執(zhí)行力不強(qiáng),財(cái)務(wù)風(fēng)險(xiǎn)控制決策不科學(xué)。第三是財(cái)務(wù)風(fēng)險(xiǎn)制度不完善,不少制度缺乏執(zhí)行的細(xì)節(jié)等。針對(duì)以上問(wèn)題,結(jié)合JCI公司的財(cái)務(wù)風(fēng)險(xiǎn)現(xiàn)狀,本論文從完善財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警機(jī)制、細(xì)化財(cái)務(wù)風(fēng)險(xiǎn)控制制度和健全企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)控制機(jī)構(gòu)三個(gè)角度提出相應(yīng)的意見和建議,同時(shí)結(jié)合當(dāng)前的國(guó)內(nèi)外經(jīng)濟(jì)環(huán)境以及JCI公司的發(fā)展,針對(duì)其財(cái)務(wù)風(fēng)險(xiǎn)控制體系改革過(guò)程中需要注意的問(wèn)題也進(jìn)行了深入的探討。企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)防控體系對(duì)企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展有著重要的意義,本論文的研究結(jié)果可以為其他公司的財(cái)務(wù)風(fēng)險(xiǎn)控制體系改革提供有價(jià)值的參考。
[Abstract]:In recent years, influenced by the weak recovery of the world economy, weak demand in the international market, outstanding overcapacity of commodities and other factors, the overall performance of Chinese mining enterprises has been poor, and product prices have continued to decline. And gradually evolved into a vicious circle of cost-fighting. The deterioration of the operating situation leads to the gradual amplification of some enterprises' financial risks, the constant decrease of the capital return rate, the high ratio of assets and liabilities, and the decline of the profit margin of the enterprises year by year. In the current environment, the mining enterprises need to control the financial risks reasonably in the process of reform and development, analyze the causes on the basis of finding out the root causes of the risks of the enterprises, and formulate targeted control measures. Finally, we can control the financial risk within a reasonable range and realize the successful transformation of the enterprise. This paper takes JCI Company as the research object, using F value analysis, financial ratio analysis and other methods to identify the current situation of financial risk of JCI Company, and then from the establishment of financial risk early warning mechanism. The establishment of financial risk control institution and the establishment of financial risk system are analyzed in this paper. It is found that the company has the following problems in financial risk control: first, the financial risk warning mechanism is not perfect, the existing early-warning mechanism is not suitable for the financial situation of enterprises. The second is that the execution of financial risk control organization is not strong, and the decision of financial risk control is not scientific. Third, the financial risk system is not perfect, many systems lack of implementation details. In view of the above problems, combined with the current situation of financial risk in JCI Company, this paper puts forward corresponding opinions and suggestions from three angles of perfecting the financial risk warning mechanism, refining the financial risk control system and perfecting the financial risk control organization of the enterprise. At the same time, combined with the current domestic and international economic environment and the development of JCI Company, the problems needing attention in the process of financial risk control system reform are also discussed in depth. The financial risk prevention and control system of enterprises is of great significance to the long-term development of enterprises. The research results of this paper can provide valuable reference for the reform of financial risk control system of other companies.
【學(xué)位授予單位】：蘭州理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.1

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