摘 要
改革開放以來，我國私人投資辦企業(yè)的積極性空前高漲，私營經(jīng)濟得到了長足的發(fā)展。私營企業(yè)為創(chuàng)造稅收、繁榮經(jīng)濟、增加就業(yè)等方面作出了一定貢獻(xiàn)。但在私營企業(yè)的發(fā)展中也看到，只有少數(shù)企業(yè)能在短時間內(nèi)完成原始積累，發(fā)展為規(guī)模大、管理規(guī)范、資本雄厚、市場競爭力強的大企業(yè)，相當(dāng)一部分私營企業(yè)處于“高出生與高死亡率”狀態(tài)。影響私營企業(yè)發(fā)展的因素很多，既有外部因素，又有內(nèi)部因素，其中企業(yè)財務(wù)管理水平是影響其發(fā)展的一個重要內(nèi)部因素。分析私營企業(yè)財務(wù)管理特征，探索財務(wù)管理與理財環(huán)境影響的關(guān)系以及如何有效運用優(yōu)秀私營企業(yè)的成功財務(wù)管理模式，有助于提高企業(yè)的財務(wù)管理水平，促進(jìn)私營企業(yè)的健康發(fā)展。
企業(yè)財務(wù)風(fēng)險存在于企業(yè)財務(wù)管理工作的各個環(huán)節(jié)，企業(yè)的財務(wù)決策幾乎是在風(fēng)險和不確定性的情況下做出的，尤其是在中國市場經(jīng)濟發(fā)育不健全的條件下更是不可避免。本文正是以企業(yè)財務(wù)風(fēng)險為研究對象，從財務(wù)風(fēng)險的基本理論入手，研究企業(yè)財務(wù)風(fēng)險的防范問題。論文以企業(yè)財務(wù)風(fēng)險的相關(guān)理論為基礎(chǔ)，詳細(xì)介紹了財務(wù)風(fēng)險測量和預(yù)警模型，如財務(wù)比率分析法，期望權(quán)益資本收益法，Z分?jǐn)?shù)模型，F(xiàn)分?jǐn)?shù)模型。利用財務(wù)風(fēng)險的測量模型與預(yù)警模型和xx木器廠的具體資料，對xx木器廠的財務(wù)風(fēng)險的主要方面，特別是當(dāng)前公司實踐中存在的財務(wù)風(fēng)險進(jìn)行了分析，并依據(jù)xx木器廠財務(wù)分析結(jié)果提出了要對xx木器廠內(nèi)部財務(wù)關(guān)系及規(guī)范，改善xx木器廠財務(wù)運行方式和加強對xx木器廠會計風(fēng)險防范。完善風(fēng)險管理機構(gòu)，進(jìn)一步防范企業(yè)財務(wù)風(fēng)險。確保企業(yè)向著合理，科學(xué)，健康的方向發(fā)展。
關(guān) 鍵 詞 財務(wù)風(fēng)險 風(fēng)險測量 風(fēng)險防范

Abstract


Since reform and opening up, China's private enterprises invest in unprecedented initiative, the private economy has grown by leaps and bounds. The private sector to create revenue, prosperous economy and increase employment and so on have made some contribution. However, the development of private enterprises have also seen, only a handful of enterprises can be completed in a short period of time primitive accumulation, the development of large-scale, management norms, well capitalized and highly competitive market, large enterprises and a considerable number of private enterprises in the "high birth and high mortality rate "state. Impact on development of private enterprises in a number of factors, both external factors and internal factors, including the level of financial management of enterprises that affect the development of an important internal factors. Analysis of the characteristics of private sector financial management, financial management and financial management to explore the impact of the relationship between the environment and how effective use of good financial management of the success of the private sector model, help to improve the financial management level, to promote the healthy development of private enterprises.
Enterprise's financial risk exists in the enterprise financial management in all aspects of corporate financial decision-making is almost in the risks and uncertainties to make the case, especially in the development of China's market economy is not sound is inevitable under the conditions. This article is an enterprise object for the study of financial risk, financial risk from the start with the basic theory, research enterprise of the prevention of financial risks. Papers to the risk of corporate finance theory is based on detailed information on financial risk measurement and early warning models, such as financial ratio analysis, expectations of the rights and interests of capital gains law, Z Score model, F Score model. The use of financial risk




目 錄
摘要……………………………………………………………………………….
Abstract……………………………………………………………………
第一章 緒論……………………………………………………………………..1
1.1本文研究背景
1.2國內(nèi)外研究現(xiàn)狀
1.2.1國外財務(wù)風(fēng)險的研究現(xiàn)狀
1.2.2國內(nèi)財務(wù)風(fēng)險的研究現(xiàn)狀
1.3本文研究目的與意義
1.3.1本文研究目的
1.3.2本文研究意義
第二章 企業(yè)財務(wù)風(fēng)險相關(guān)理論概述
2.1 財務(wù)風(fēng)險的內(nèi)涵
2.1．1財務(wù)風(fēng)險的定義
2.1.2財務(wù)風(fēng)險的特征
2.2財務(wù)風(fēng)險的成因
2.2.1宏觀環(huán)境對財務(wù)管理的影響
2.2.2財務(wù)管理人員業(yè)務(wù)素質(zhì)低
2.2.3財務(wù)決策缺乏科學(xué)性
2.2.4企業(yè)內(nèi)部關(guān)系混亂
2.3財務(wù)風(fēng)險測量的方法
2.3.1財務(wù)比率分析法
2.3.2期望權(quán)益資本收益法
2.4財務(wù)風(fēng)險預(yù)警系統(tǒng)
2.4.1單變量模型
2.4.2多變量模型
第三章 xx木器廠財務(wù)風(fēng)險問題分析
3.1xx木器廠公司簡介
3.2xx木器廠財務(wù)風(fēng)險的測量
3.2.1測量模型應(yīng)用結(jié)果分析
3.3xx木器廠財務(wù)風(fēng)險成因的分析
3.3.1財務(wù)風(fēng)險預(yù)警模型在xx木器廠的應(yīng)用
3.3.2預(yù)警模型應(yīng)用結(jié)果分析
3.3xx木器廠財務(wù)風(fēng)險的防范措施
第四章 完善企業(yè)財務(wù)風(fēng)險管理的建議
4.1 提高企業(yè)財務(wù)風(fēng)險意識
4.2完善企業(yè)財務(wù)風(fēng)險管理制度
4.3提高財務(wù)風(fēng)險防范的技術(shù)手段
4.3.1防范企業(yè)財務(wù)風(fēng)險的措施
4.3.2防范企業(yè)財務(wù)風(fēng)險的技術(shù)方法
結(jié)束語
致謝
參考文獻(xiàn)
附錄1
附錄2