本文選題：財務風險　切入點：風險識別　出處：《吉林財經(jīng)大學》2017年碩士論文

【摘要】：近幾年,隨著中國經(jīng)濟的迅猛發(fā)展,企業(yè)財務風險管理已經(jīng)成為財務管理領域中的一個重要研究課題。企業(yè)財務風險是指企業(yè)在各項財務活動過程中,由于各種難以預料或控制的主客觀因素所導致財務狀況具有不確定性,從而使企業(yè)有蒙受經(jīng)濟損失且與預期結(jié)果相偏離的情況。這種風險可能存在于任何財務活動中,尤其是隨著經(jīng)濟、文化、政治等方面不斷的變化而呈現(xiàn)出日漸復雜的特征,是我國企業(yè)面臨的各種風險中影響至關重要的一種,針對這種情況,企業(yè)更應該進行縝密有效的財務風險管理,結(jié)合企業(yè)當下的發(fā)展需求,積極提高管理水平,加深對財務風險及其種類的認知,強化財務風險的管理和控制,有效的規(guī)避可控風險,使企業(yè)立足長遠,實現(xiàn)可持續(xù)發(fā)展。本文以財務風險管理的基本理論和相關知識為基礎,參考國內(nèi)外主要相關文獻的核心觀點,對財務風險管理的主流理論進行詳細的整理介紹。然后以鞍鋼股份有限公司作為本文的研究對象,初步分析其內(nèi)部當下的企業(yè)財務風險管理現(xiàn)狀,通過分析企業(yè)的歷年財務報表,對其結(jié)果進行分類識別,發(fā)現(xiàn)鞍鋼公司的籌資方式較為單一,活動現(xiàn)金的最主要流動渠道絕大部分都是通過借款,負債規(guī)模和資本結(jié)構都不夠理想,資金流動性差,獲利能力不足,而且對資產(chǎn)的利用效率不高,不能充分的利用財務杠桿,此外對上游的原燃料的依賴性也很大。最后針對上述風險,給出構建財務風險防范系統(tǒng)模型的建議和有效的防范對策,如應該尋求新的籌資來源方式,確立合理的負債規(guī)模,優(yōu)化資本結(jié)構,增大上游產(chǎn)業(yè)投資以降低原燃料程本,實現(xiàn)綠色生產(chǎn)提高原材料的利用率和強化存貨盤點等。本文針對鞍鋼股份有限公司所涉及的財務風險方面的問題以及規(guī)避財務風險的控制措施進行研究,以期對鋼鐵行業(yè)具有一定的適用性,為其它鋼鐵企業(yè)提供一定的借鑒作用,幫助其提升抵抗風險的能力和水平。
[Abstract]:In recent years, with the rapid development of Chinese economy, enterprise financial risk management has become an important research topic in the field of financial management. The uncertainty of the financial position resulting from a variety of subjective and objective factors that are difficult to predict or control makes the enterprise suffer economic losses and deviate from the expected results. This risk may exist in any financial activity, Especially with the constant changes in economy, culture, politics and so on, it presents increasingly complex characteristics, which is one of the most important kinds of influence among the various risks faced by Chinese enterprises. In view of this situation, Enterprises should carry out careful and effective financial risk management, combine the current development needs of enterprises, actively improve the level of management, deepen the understanding of financial risks and their types, and strengthen the management and control of financial risks. This paper bases on the basic theory and related knowledge of financial risk management, and refers to the core viewpoints of the main related literature at home and abroad, in order to avoid the controllable risk effectively, make the enterprise base on the long run and realize the sustainable development. This paper introduces the mainstream theory of financial risk management in detail. Then taking Anshan Iron and Steel Co., Ltd. as the research object of this paper, it preliminarily analyzes the present situation of enterprise financial risk management in Anshan Iron and Steel Co., Ltd. By analyzing the financial statements of the enterprises over the years and classifying and identifying the results, it is found that the financing mode of Angang is relatively single, and the most important flow channel of active cash is through borrowing. The scale of debt and capital structure are not ideal, capital liquidity is poor, profitability is insufficient, and the use of assets is not efficient enough to make full use of financial leverage. In addition, the dependence on upstream raw fuel is also very large. Finally, in view of the above risks, the paper gives some suggestions to build a financial risk prevention system model and effective countermeasures. For example, new sources of financing should be sought to establish a reasonable debt scale. Optimize capital structure, increase upstream industry investment to reduce the original fuel cost, To realize green production to improve the utilization ratio of raw materials and to strengthen inventory count etc. This paper focuses on the problems of financial risk involved in Anshan Iron and Steel Co. Ltd and the control measures to avoid financial risks. In order to have certain applicability to the iron and steel industry, to provide certain reference for other iron and steel enterprises, to help them to improve the ability and level of resisting the risk.
【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.31

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本文編號：1663682