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论文编号：	11594
作者编号：	2320170822
上传时间：	2020/6/8 11:33:22
中文题目：	J民营企业财务风险管理问题研究
英文题目：	Research on Financial Risk Management Problem of J Private Enterprises
指导老师：	宗先臻
中文关键字：	企业财务风险；民营企业；财务风险管理
英文关键字：	Enterprise financial risk; Private enterprises; Financial risk management
中文摘要：	尽管民营企业已经发展成为我国促进所有制经济持续健康发展的不可或缺的重要力量，但是中国所有制经济持续健康发展的难度和可变性显著进一步升高，下行压力进一步加大，民营企业发展面临着复杂的市场、融资、转型等一系列的问题。由于民营企业在其经营的过程中仍然具有一些固有的缺陷和脆弱性，如民营企业内部管理体制过于粗放、核算风险管理体系不健全、风险意识较弱等等,这些都给民营企业的生存和持续长足发展带来了巨大的障碍。若民营企业没有树立起足够的财务风险意识，没有稳健的控制财务运行和质量，听之任之，长期这样运行下去，会直接导致民营企业的破产。因此，加强民营企业财务风险的评估和管理机制的建立，对于民营企业的发展尤为重要。 近年来，越来越多的民营企业开始进入我国纺织行业中，随着纺织市场的饱和，需求疲软，再加之上游企业生产成本不断的增加等问题，逐渐加大了一些民营企业的财务风险。J民营纺织企业有限公司是我国第一家集民营纺织，印染，整理和深加工业务于一体的综合性专业家用型大型纺织品加工集团股份制企业，具有完整的企业自主设计研发，生产，销售，物流管理系统等的功能。本文通过企业的财务报表综合分析J民营纺织企业的现有财务风险管理信息，J民营纺织企业对旗下的子公司风险管理采取了集权式财务管理的方式，在该公司风险管理的方式下，从公司融资风险，经营风险，信用风险三个方面结合集权理论、权衡理论综合分析J企业的现有财务风险，同时通过掌握的J民营企业对现有公司财务风险的控制环境及控制流程，分析企业在现有风险控制措施下存在管理组织结构不完善，管理环节控制薄弱，资本结构不合理等问题。最后提出了具体的财务风险管理改进措施建议，包括优化财务风险控制环境，建立科学的财务风险控制流程，完善内控加强财务风险监督监督，确立风险责任主体，建立健全具体的财务风险控制环节等。
英文摘要：	Although private enterprises have developed into an indispensable and important force for the sustainable and healthy development of China's ownership economy, the difficulty and variability of the sustainable and healthy development of China's ownership economy have increased significantly, and the downward pressure has increased. Market, financing, transformation and other issues. Because private enterprises still have some inherent defects and vulnerabilities in their business processes, such as excessively extensive internal management systems of private enterprises, unsound accounting risk management systems, weak risk awareness, etc., these give private enterprises survival and Sustained long-term development has brought huge obstacles. If a private enterprise fails to establish sufficient awareness of financial risks and does not control financial operations and quality steadily, let it go. If this kind of operation continues for a long time, it will directly lead to the bankruptcy of the private enterprise. Therefore, it is particularly important for the development of private enterprises to strengthen the evaluation and management mechanism of financial risks of private enterprises. In recent years, more and more private enterprises begin to enter the textile industry in China. With the saturation of textile market, weak demand, and the increasing production costs of upstream enterprises, the financial risks of some private enterprises are gradually increased. J Private Textile Enterprise Co., Ltd. is China's first large-scale joint-stock enterprise with private textile, printing and dyeing, finishing and deep processing businesses, which is a comprehensive professional household textile processing group. It has complete functions of independent design and development, production, sales, logistics management system, etc. In this paper, through the comprehensive analysis of the financial statements of the enterprises, the existing financial risk management information of J private textile enterprises, J private textile enterprises adopt the centralized financial management mode for the risk management of its subsidiaries. Under the mode of risk management of the company, J enterprise is comprehensively analyzed from three aspects of corporate financing risk, business risk and credit risk, combined with the centralized theory and trade-off theory At the same time, through the control environment and control process of J private enterprise to the existing company's financial risk, the paper analyzes the problems of imperfect management organization structure, weak management link control and unreasonable capital structure under the existing risk control measures. Finally, the paper puts forward some suggestions for improving the financial risk management, including optimizing the financial risk control environment, establishing a scientific financial risk control process, improving internal control, strengthening financial risk supervision, establishing the subject of risk responsibility, and establishing and improving the specific financial risk control links.
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