本文關鍵詞：JH汽車公司財務風險控制研究　出處：《安徽大學》2017年碩士論文　論文類型：學位論文

  更多相關文章： 財務風險 風險控制 JH公司 汽車企業(yè)

【摘要】：隨著我國經(jīng)濟的繁榮發(fā)展,國民收入的穩(wěn)步提升,對汽車的需求也在日益增加,由此,促進了汽車行業(yè)的崛起。一方面,從國內(nèi)外經(jīng)濟形勢和行業(yè)發(fā)展狀況看,汽車行業(yè)受到了經(jīng)濟、政策以及文化等外部因素的影響,這些影響在一定程度上給企業(yè)帶來了機遇也使企業(yè)面臨著前所未有的風險;另一方面,從汽車行業(yè)的企業(yè)內(nèi)部管理看,企業(yè)的管理水平、技術(shù)能力等因素都對各公司的發(fā)展起到了一定程的制約作用。汽車行業(yè)以及所有的汽車公司都面臨著紛繁復雜的外部風險和內(nèi)部風險,而一個企業(yè)的長遠發(fā)展取決于對風險的控制�，F(xiàn)如今,企業(yè)的財務風險是經(jīng)營過程中遇到的最常見的風險之一。因此,近年來國內(nèi)外的學者紛紛關注于如何識別企業(yè)在經(jīng)營過程中所面臨的財務風險并控制財務風險。本文基于財務風險控制的相關理論,運用理論研究與案例研究相結(jié)合的研究方法,首先梳理了國內(nèi)外專家在財務風險控制方面的研究文獻,選取了安徽本地最具代表性的汽車企業(yè)JH公司作為本文的研究案例。通過對公司財務報表上的數(shù)據(jù)及其具體的業(yè)務流程進行分析,找出該公司在財務風險控制中存在的問題并針對這些問題給出對應的建議,力圖提高JH公司的財務風險控制能力。并得出了以下結(jié)論:一、JH公司面臨諸多方面的財務風險,比如,短期償債能力差、負債比例過高、資產(chǎn)周轉(zhuǎn)率下降以及主營業(yè)務盈利能力差等等。第二,JH公司在籌資渠道上選擇單一、應收賬款管理不完善等問題。第三,為了提高JH公司財務風險控制能力需要完善財務風險控制的環(huán)境、豐富風險控制方法、提高公司的經(jīng)營管理能力。本文一共有六章,具體內(nèi)容如下:第一章:緒論。本章主要介紹了這篇論文的研究背景和意義、研究綜述、研究思路和方法以及本文的創(chuàng)新點進行介紹;第二章:財務風險控制的相關理論。這一章主要闡述了財務風險控制的有關理論,羅列和總結(jié)了國內(nèi)外學者對財務風險控制的理論;第三章:JH公司財務風險現(xiàn)狀以及原因分析;先是對JH公司進行簡單介紹,然后對企業(yè)的財務狀況和財務風險進行詳細的分析。第四章:JH公司財務風險控制問題及成因分析。結(jié)合JH公司的具體情況分析財務風險控制的問題,并分析造成這些問題的原因。第五章:JH公司財務風險控制改進建議。結(jié)合造成財務風險控制的具體原因,給出改進建議。第六章:結(jié)論與展望。本章先對全文的分析做一個系統(tǒng)的總結(jié)并列出本文在分析過程中的不足之處,最后對此論文進行了展望。本文的創(chuàng)新點在于運用國內(nèi)外有關風險控制理論,結(jié)合當前經(jīng)濟環(huán)境,對JH公司財務風險控制體系進行特定分析,并針對公司的風險控制存在的不足提出改進建議,以期為汽車行業(yè)的財務風險控制提供借鑒。
[Abstract]:With the prosperity and development of China's economy, the steady increase of national income and the increasing demand for automobiles have promoted the rise of the automobile industry. On the one hand, from the development situation of domestic and international economic situation and the industry, the automobile industry by the impact of external economic policy, and cultural factors, the influence to the enterprises to a certain extent brought opportunities but also makes the enterprise faces the hitherto unknown risk; on the other hand, from the internal management of automobile industry enterprises, enterprises the level of management, technical ability and other factors to restrict the development of the history of the company. The automotive industry and all automobile companies are facing complex external risks and internal risks. The long-term development of a company depends on risk control. Nowadays, the financial risk of an enterprise is one of the most common risks encountered in the process of operation. Therefore, in recent years, scholars at home and abroad have paid attention to how to identify the financial risks faced by enterprises in the process of operation and control financial risks. This paper based on the theory of financial risk control, using the research methods of combination of theoretical research and empirical research, firstly reviews the domestic and foreign experts in the financial risk control aspects of the research literature, we selected JH company automobile enterprises in Anhui local representative as a case study of this article. Through analyzing the data and specific business processes of the company's financial statements, we find out the problems existing in the financial risk control of the company, and give corresponding suggestions for these problems, so as to improve the financial risk control ability of JH company. The following conclusions are drawn: first, JH faces many financial risks, such as short term debt paying ability, high debt ratio, low asset turnover and poor profitability of main business. Second, JH company has a single choice of financing channels and imperfect accounts receivable management. Third, in order to improve the financial risk control ability of JH company, we need to improve the environment of financial risk control, enrich risk control methods and improve company's management and management capabilities. There are six chapters in this paper, and the specific contents are as follows: Chapter 1: introduction. This chapter mainly introduces the research background and significance, research summary, research ideas and methods, as well as the innovation of this paper. The second chapter is about the theory of financial risk control. This chapter mainly expounds the related theory of financial risk control, summarized the domestic and foreign scholars on the financial risk control theory; the third chapter: the analysis of JH company's financial risk status and reasons; the first is a brief introduction to JH company, and then on the financial condition and financial risk are analyzed in detail. The fourth chapter: JH company financial risk control problem and cause analysis. According to the specific situation of JH company, the problems of financial risk control are analyzed, and the reasons for these problems are analyzed. The fifth chapter: the suggestions for improving the financial risk control of JH company. Combined with the specific reasons for financial risk control, some suggestions for improvement are given. The sixth chapter: the conclusion and the prospect. This chapter first makes a systematic summary of the full text analysis and lists out the shortcomings of this paper in the process of analysis, and finally makes a prospect for this paper. The innovation of this paper lies in the use of domestic and international relevant risk control theory, combined with the current economic environment, specific analysis of the financial risk control system of JH company, and the company's risk control problems put forward the improvement suggestion, in order for the automotive industry's financial risk control reference.
【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.471;F406.7

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