2012年 03 月 20 日 

目　錄

內(nèi)容摘要.................................................................... 1

關(guān) 鍵 詞.................................................................... 1

Abstract.................................................................... 1

Key words................................................................... 2

引論........................................................................ 3

一、企業(yè)財務(wù)風(fēng)險管理的相關(guān)概念.............................................. 3

（一）財務(wù)風(fēng)險的概念...................................................... 3

（二）財務(wù)風(fēng)險的特征...................................................... 4

（三）企業(yè)財務(wù)風(fēng)險的分類.................................................. 4

二、武漢液壓設(shè)備制造有限公司財務(wù)風(fēng)險現(xiàn)狀.................................... 4

（一）武漢液壓設(shè)備制造有限公司基本情況.................................... 4

（二）籌資風(fēng)險分析........................................................ 4

（二）投資風(fēng)險分析........................................................ 6

（三）經(jīng)營風(fēng)險分析........................................................ 8

三、 武漢液壓設(shè)備制造有限公司財務(wù)風(fēng)險成因................................... 9

（一）在籌資方面，資金結(jié)構(gòu)不合理.......................................... 9

（二）在投資方面，投資決策隨意性大........................................ 9

（三）在資金營運方面，企業(yè)存貨比重較大.................................... 9

（四）收益分配政策方面，股利分配政策無章可循............................. 10

（五）缺乏有效的防范財務(wù)風(fēng)險的手段....................................... 10

四、武漢液壓設(shè)備制造有限公司財務(wù)風(fēng)險管理的對策............................. 10

（一） 籌資風(fēng)險控制...................................................... 11

（二） 投資風(fēng)險控制...................................................... 11

（三） 資金回收風(fēng)險控制.................................................. 11

（四） 收益分配風(fēng)險控制.................................................. 11

（五）建立企業(yè)財務(wù)預(yù)警系統(tǒng)............................................... 12

五、結(jié)論................................................................... 12

參考文獻................................................................... 13

內(nèi)容摘要：企業(yè)財務(wù)風(fēng)險是企業(yè)在財務(wù)活動中由于各種不確定因素的影響，使得企業(yè)財務(wù)收益與預(yù)期發(fā)生偏離，產(chǎn)生財務(wù)損失或財務(wù)狀況惡化的風(fēng)險。現(xiàn)代企業(yè)的財務(wù)風(fēng)險存在于企業(yè)財務(wù)活動的各個環(huán)節(jié)，包括資本籌集、資本回收和資本收益分配，外匯匯率變動等等。中小企業(yè)是推動地方經(jīng)濟發(fā)展的重要力量，也是經(jīng)濟中最活躍的主題。因此，中小企業(yè)財務(wù)風(fēng)險問題引起了國內(nèi)外眾多學(xué)者的關(guān)注，對該方面也進行了很多全方面的研究。并取得了很大的成就。隨著經(jīng)濟全球化以及我國經(jīng)濟的快速發(fā)展，各種因素使得中小企業(yè)財務(wù)風(fēng)險加劇，嚴(yán)重影響了我國中小企業(yè)的快速發(fā)展，基于這種情況，我們有必要結(jié)合目前我國中小企業(yè)財務(wù)風(fēng)險的實際發(fā)展做進一步的研究。

本文闡述了企業(yè)財務(wù)風(fēng)險管理的基本理論知識，通過對武漢液壓設(shè)備制造有限公司財務(wù)方面的了解，對其公司財務(wù)風(fēng)險的現(xiàn)狀及成因進行了詳細(xì)的分析，針對武漢液壓設(shè)備制造有限公司財務(wù)風(fēng)險管理中存在的問題，提出對策。通過對武漢液壓設(shè)備制造有限公司財務(wù)風(fēng)險現(xiàn)狀的分析和解決，能對我國的中小企業(yè)在管理財務(wù)風(fēng)險過程中提供一定的借鑒。

本文分四個部分：首先，是簡單的闡述企業(yè)財務(wù)風(fēng)險的相關(guān)理論；其次，是通過武漢液壓設(shè)備制造有限公司財務(wù)風(fēng)險的現(xiàn)狀進行分析，再次，根據(jù)對武漢液壓設(shè)備制造有限公司財務(wù)現(xiàn)狀的分析，從中找出一些該公司財務(wù)風(fēng)險存在的原因；最后，針對武漢液壓設(shè)備制造有限公司財務(wù)風(fēng)險存在的原因提出一些對策建議。

關(guān) 鍵 詞：財務(wù)風(fēng)險；成因分析；財務(wù)管理

Abstract：The financial risks of enterprise is the enterprise in financial activity, some uncertain factors, makes the enterprise financial returns and expected to happen deviation, produce financial loss or financial deterioration in risk. Modern the financial risk of the enterprise exists in financial activities of each link, including raise capital, capital recovery and capital income distribution, exchange rate changes, etc. Small and medium-sized enterprises in promoting local economic development is the important power, is also the most active theme in the economy. Therefore, small and medium-sized enterprise financial risk caused the domestic and foreign many scholars' attention, to the aspects were also a lot of the research. And made great achievements. With the globalization of economy and the rapid economic development of our country, all sorts of factors make smes financial risk intensifies, serious impact on the rapid development of small and medium-sized enterprises in China, and based on this, we need to small and medium-sized enterprises in China based on the actual development of the financial risk of further studies.

This paper expounds the enterprise financial risk management of the basic theoretical knowledge, through to the wuhan hydraulic equipment manufacturing Co., LTD. Of the financial aspects of understanding, the company of the financial risk of present situation and cause a detailed analysis for wuhan hydraulic equipment manufacture Co., LTD, financial risk the problems existing in the management and puts forward countermeasures. Through to the wuhan hydraulic equipment manufacture Co., LTD. Of the present situation of the financial risk analysis and solution of the medium and small enterprises in China in the process of financial risk management provide certain reference.

This paper points four parts: first of all, is simply explained the related theory of the financial risks of enterprise; Next, it is through the wuhan hydraulic equipment manufacture Co., LTD, financial risk analysis on the status quo of, again, according to the wuhan hydraulic equipment manufacture Co., LTD, financial status analysis, find out the some the company the reason of the existence of the financial risk; Finally, the wuhan hydraulic equipment manufacture Co., LTD. The reason for the existence of the financial risk to put forward some countermeasures.

Key words：financial risk， cause analysis， financial management

學(xué)習(xí)心得體會范文：論文代寫：中小企業(yè)財務(wù)風(fēng)險的成因與防范版權(quán)歸作者所有,轉(zhuǎn)載請注明出處!