xx電氣股份有限公司財(cái)務(wù)風(fēng)險(xiǎn)問題研究

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摘要 隨著經(jīng)濟(jì)的高速發(fā)展，中小企業(yè)在國民經(jīng)濟(jì)發(fā)展中的支撐作用日益突出，尤其是在創(chuàng)造社會(huì)財(cái)富，繁榮經(jīng)濟(jì)，增加就業(yè)，活躍市場(chǎng)，推動(dòng)創(chuàng)新等方面。但在市場(chǎng)競(jìng)爭(zhēng)日趨激烈的情況下，不少中小企業(yè)由于自身發(fā)展規(guī)模，資金籌劃和內(nèi)部管理等因素的制約，其面臨的財(cái)務(wù)風(fēng)險(xiǎn)也逐漸加大，且往往會(huì)導(dǎo)致企業(yè)資金鏈斷裂而陷入困境。
但是，由于中小企業(yè)外部客觀環(huán)境的不確定性和內(nèi)部經(jīng)營質(zhì)量等因素的影響，我國的中小企業(yè)經(jīng)營面臨著巨大的財(cái)務(wù)風(fēng)險(xiǎn)。因此，對(duì)中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)成因及其防范措施進(jìn)行研究，以有效規(guī)避風(fēng)險(xiǎn)，提高效益非常必要。
本文通過對(duì)xx電氣股份有限公司財(cái)務(wù)風(fēng)險(xiǎn)現(xiàn)狀分析，通過查閱該公司2010~2013年度的財(cái)務(wù)報(bào)表，計(jì)算出各年資產(chǎn)負(fù)債率，投資收益（萬元），存貨周轉(zhuǎn)率等指標(biāo)，分析該企業(yè)研發(fā)投入與利潤增長的關(guān)系；最后，歸納數(shù)據(jù)，總結(jié)問題，最終得出結(jié)論。

關(guān)鍵詞：中小企業(yè) 財(cái)務(wù)風(fēng)險(xiǎn) 案例分析 防范措施


Abstract With the rapid development of economy, the supporting role of small and medium-sized enterprises in the development of national economy increasingly prominent, especially in the social wealth, economic prosperity, increasing employment, active market, promote innovation, etc. But in the increasingly fierce marketing competition, many small and medium-sized enterprises are facing gradually increased financial risk, and often leading to enterprise capital chain rupture and being in trouble due to its own development scale, financial planning and internal management, and other factors,. However, due to the influence factors of small and medium-sized enterprises ,such as uncertainty of exterior environment and internal management etc, China's small and medium enterprises are facing the huge financial risk. Therefore, it’s necessary to study the cause of small and medium-sized enterprise financial risk and preventive measures to effectively avoid risks, improving business efficiency.
This article is about the financial risk analysis of the Guangdong New Electric co., LTD.’s the situation, through referring to the company's financial statements, 2010 ~ 2013 asset-liability ratio to calculate for each year, such as investment income ($ten thousand), inventory turnover index, analyzing the relations between the enterprise r&d investment and profit growth. Finally, summarizing the data and the problems to come to the conclusion.
Key words: Medium-sized and small enterprises Financial risk Case analysis precautionary measure


目 錄
引 言 1
第一章 財(cái)務(wù)風(fēng)險(xiǎn)相關(guān)概述 2
1.1 財(cái)務(wù)風(fēng)險(xiǎn)的概念 2
1.1.1 狹義的財(cái)務(wù)風(fēng)險(xiǎn) 2
1.1.2 廣義的財(cái)務(wù)風(fēng)險(xiǎn) 2
1.2 財(cái)務(wù)風(fēng)險(xiǎn)的特征 2
1.2.1 客觀性 2
1.2.2 全面性 2
1.2.3 不確定性 3
1.2.4 收益性或損失性 3
1.2.5 激勵(lì)性 3
1.3 財(cái)務(wù)風(fēng)險(xiǎn)的類型 3
1.3.1 籌資風(fēng)險(xiǎn) 3
1.3.2 投資風(fēng)險(xiǎn) 4
1.3.3 資金運(yùn)營風(fēng)險(xiǎn) 4
1.3.4 利潤分配風(fēng)險(xiǎn) 4
第二章 xx電氣股份有限公司財(cái)務(wù)風(fēng)險(xiǎn)的識(shí)別分析 4
2.1xx電氣股份有限公司背景介紹 4
2.2xx電氣股份有限公司財(cái)務(wù)風(fēng)險(xiǎn)的表現(xiàn) 5
2.2.1 籌資環(huán)節(jié) 5
2.2.2 投資環(huán)節(jié) 6
2.2.3  資金運(yùn)營環(huán)節(jié) 7
2.2.4  利潤分配環(huán)節(jié) 8
第三章 xx電氣股份有限公司財(cái)務(wù)風(fēng)險(xiǎn)的成因分析 9
3.1 外部原因 9
3.2 內(nèi)部原因 10
3.2.1 企業(yè)財(cái)務(wù)管理人員對(duì)財(cái)務(wù)風(fēng)險(xiǎn)客觀認(rèn)識(shí)不足 10
3.2.2 財(cái)務(wù)決策缺乏科學(xué)性導(dǎo)致決策失誤 10
3.2.3 企業(yè)內(nèi)部財(cái)務(wù)關(guān)系混亂 10
第四章 xx電氣股份有限公司財(cái)務(wù)風(fēng)險(xiǎn)防范建議 10
4.1提高風(fēng)險(xiǎn)防范意識(shí) 10
4.2健全財(cái)務(wù)管理體系 11
4.3 加強(qiáng)投資風(fēng)險(xiǎn)的控制 11
4.4 建立風(fēng)險(xiǎn)預(yù)警體系 11
4.5 完善內(nèi)部控制體系 12
結(jié)束語 14
致 謝 15
參考文獻(xiàn) 16