本文關(guān)鍵詞：濰柴重機(jī)財(cái)務(wù)風(fēng)險(xiǎn)控制研究　出處：《青島科技大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 財(cái)務(wù)風(fēng)險(xiǎn) 內(nèi)部控制 風(fēng)險(xiǎn)管理 財(cái)務(wù)預(yù)警

【摘要】：隨著國內(nèi)機(jī)械制造業(yè)競(jìng)爭(zhēng)的不斷加劇,生產(chǎn)研發(fā)技術(shù)的不斷創(chuàng)新,以及國際金融危機(jī)的影響,在內(nèi)外雙重壓力之下,濰柴重機(jī)股份有限公司將面臨前所未有的激烈競(jìng)爭(zhēng)。出現(xiàn)了諸如生產(chǎn)經(jīng)營壓力加大、庫存積壓嚴(yán)重、運(yùn)營資金日趨緊張、盈利水平下降等突出問題,企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)一步加大。 本文旨在通過對(duì)財(cái)務(wù)風(fēng)險(xiǎn)控制相關(guān)理論的論述,明確內(nèi)部控制的內(nèi)涵;結(jié)合濰柴重機(jī)股份有限公司財(cái)務(wù)控制的發(fā)展現(xiàn)狀,對(duì)企業(yè)實(shí)現(xiàn)和超額實(shí)現(xiàn)經(jīng)營目標(biāo)有重要意義。通過分析濰柴重機(jī)股份有限公司的內(nèi)部控制的發(fā)展現(xiàn)狀,通過對(duì)相關(guān)財(cái)務(wù)數(shù)據(jù)的分析和柴油機(jī)業(yè)內(nèi)主要競(jìng)爭(zhēng)對(duì)手的財(cái)務(wù)分析情況,揭示了濰柴重機(jī)存在的財(cái)務(wù)問題和風(fēng)險(xiǎn)。通過相關(guān)財(cái)務(wù)數(shù)據(jù)的分析,提出了針對(duì)濰柴重機(jī)財(cái)務(wù)風(fēng)險(xiǎn)的研究對(duì)策和方法。一方面減少了財(cái)務(wù)風(fēng)險(xiǎn)事件的發(fā)生頻率和造成的損失程度,另一方面通過財(cái)務(wù)風(fēng)險(xiǎn)管理,企業(yè)可以取得市場(chǎng)競(jìng)爭(zhēng)優(yōu)勢(shì),打造企業(yè)自身的財(cái)務(wù)優(yōu)勢(shì)競(jìng)爭(zhēng)力,推動(dòng)企業(yè)長久、持續(xù)的發(fā)展。 “企業(yè)價(jià)值最大化”是現(xiàn)代企業(yè)財(cái)務(wù)管理的目標(biāo),企業(yè)價(jià)值取決于企業(yè)未來的獲利能力和所面臨的風(fēng)險(xiǎn)。濰柴重機(jī)如何能夠降低財(cái)務(wù)風(fēng)險(xiǎn),順利達(dá)到和完成經(jīng)營目標(biāo),都需要通過財(cái)務(wù)風(fēng)險(xiǎn)的控制研究來達(dá)到目的,對(duì)可能發(fā)生的財(cái)務(wù)風(fēng)險(xiǎn)選擇正確的控制方法,以防止或者減少風(fēng)險(xiǎn)發(fā)生,打造濰柴重機(jī)自身的競(jìng)爭(zhēng)優(yōu)勢(shì),推動(dòng)企業(yè)持續(xù)發(fā)展,有效提高企業(yè)的財(cái)務(wù)管理水平和財(cái)務(wù)危機(jī)處理能力,其中財(cái)務(wù)預(yù)警可以起到未雨綢繆的作用,并且為濰柴重機(jī)股份有限公司提供一個(gè)安全穩(wěn)定的運(yùn)營環(huán)境,使企業(yè)在市場(chǎng)競(jìng)爭(zhēng)中立于不敗之地。
[Abstract]:With the increasing competition of domestic machinery manufacturing industry, the continuous innovation of production research and development technology, as well as the impact of the international financial crisis, under the pressure of both internal and external. Weichai heavy Machinery Co., Ltd. will face unprecedented fierce competition, such as increased production and operation pressure, stock backlog is serious, operating funds become increasingly tight, profit level decline and so on. The financial risk of enterprises is further increased. The purpose of this paper is to clarify the connotation of internal control by discussing the related theories of financial risk control. In combination with the development of financial control in Weichai heavy Machinery Co., Ltd, it is of great significance for enterprises to realize and exceed their business objectives. Through the analysis of the development status of internal control of Weichai heavy Machinery Co., Ltd. Through the analysis of the related financial data and the financial analysis of the main competitors in the diesel engine industry, this paper reveals the financial problems and risks existing in the diesel engine industry, and through the analysis of the relevant financial data. This paper puts forward the research countermeasures and methods for financial risk of Weichai heavy machinery. On the one hand, it reduces the frequency of financial risk events and the degree of loss caused by it, on the other hand, through financial risk management. Enterprises can obtain market competitive advantages, build their own financial advantage competitiveness, and promote the long-term and sustainable development of enterprises. "maximization of enterprise value" is the goal of modern enterprise financial management. The value of enterprise depends on the profitability and risks faced by the enterprise in the future. How can Weichai heavy machine reduce the financial risk? To achieve and complete the business objectives smoothly, it is necessary to achieve the goal through the study of financial risk control, to choose the correct control method to the possible financial risk, in order to prevent or reduce the risk. Weichai heavy machinery to build its own competitive advantages, promote the sustainable development of enterprises, effectively improve the level of financial management and financial crisis management, financial early warning can play a proactive role. And to provide a safe and stable operating environment for Weichai heavy Machinery Co., Ltd., which makes the enterprise in an invincible position in the market competition.
【學(xué)位授予單位】：青島科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.4

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