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论文编号：	12736
作者编号：	2120183066
上传时间：	2021/12/7 13:37:45
中文题目：	BD新能源汽车企业财务风险管理研究
英文题目：	Research on risk management of BD new energy vehicle Co.Ltd
指导老师：	李莉
中文关键字：	财务风险管理；投融资风险管理；营运风险管理；新能源汽车企业
英文关键字：	Financial risk management; Investment and financing risk management; Operational risk management;New energy vehicle manufacturer
中文摘要：	随着“30·60”双碳目标的提出，我国越来越重视碳排放量。为降低碳排放量，达成碳中和目标，我国十四五规划期间的经济发展将向绿色低碳发展倾斜，重点发展环保型企业。新能源汽车制造行业作为我国经济支柱产业中汽车制造业的重要组成部分，在拉动GDP的同时兼顾绿色环保，自然成为未来发展重点行业。外部环境的重大变化，使得新能源汽车制造业企业的风险管理研究显得尤其重要。面对突然变动的宏观市场环境，以及愈发激烈的竞争市场，企业必须重视企业财务风险管理，主动提高风险管理能力，强化风险管理意识，通过加强对自身财务风险的控制保障企业在变化的市场环境中健康发展。 本文选取我国领先的新能源汽车制造企业—BD公司为案例进行案例研究，将财务风险管理理论与BD公司的实际情况相结合，率先对我国新能源汽车企业面对由于双碳目标导致的激烈市场竞争环境带来的财务风险问题进行研究。本文对BD公司的财务状况以及外部环境变动进行分析，结合BD公司财务风险管理现状，挖掘出目前财务风险管理存在的问题和缺陷，并提出针对性的改进方案以及实施保障，保证改进方案的顺利实施。 本文共分为五个章节。第一章为绪论，介绍研究背景与意义，以及国内外研究现状，并对本文的研究内容、研究方法予以介绍。第二章为相关理论概述，介绍财务风险及财务风险管理内涵及其他相关理论概述。第三章分析了BD公司财务现状，财务风险管理现状，发掘管理过程中的问题，并从内部控制角度对成因予以阐述。第四章首先对财务风险管理改进方案的原则及可行性进行分析，其次针对问题给出了详细的改进方案，改进方案包括重视研发、成本控制的战略层面改进方案，以及制定筹资计划、拓宽筹资渠道、加强制定投资前的计划、对投资项目持续监控、完善信用评级与授信管理、实时跟踪应收账款还款情况、加强生产需求预测的业务层面改进方案。第五章对改进方案的制度保障给予了说明。
英文摘要：	On account of "30·60" double carbon target, China has paid more attention to carbon emissions. In order to reduce carbon emission and achieve carbon neutrality, Chinese economic development will lean to environmentally friendly enterprises, during the 14th “Five Years Plan”. Due to GDP contribution and the role of environment protector, new energy vehicle manufacturing industry, as the important part of the automobile manufacturing industry, will become the major industry in the future. The dramatic change in external environment makes the risk management more important, particularly in new energy automobile manufacturing enterprises. To reduce the negative effect of changing in macro environment, enterprises must attach importance to corporate financial risk management, take the initiative to improve risk management ability, strengthen risk management awareness. By strengthening the control of financial risks, enterprises will development healthily. This paper selects BD Company, Chinese leading new energy vehicle manufacturing enterprise, as a case study, combining the financial risk management theory with the actual situation of BD Company, and takes the lead in the study of the financial risks of Chinese new energy vehicle enterprises in the face of the fierce market competition environment caused by the dual carbon target. This paper expounded its financial position and changes of the external environment. Then considered the financial risk management of BD company, dig out the existing problems and defects, and put forward targeted improvement methods and implementation guarantees to ensure the smooth implementation of the improvement methods. This paper includes five chapters. The first is the introduction. In this part, the author has introduced why choose this topic and the significance for the choice. The contents and methods of this paper are also introduced. The second chapter is the correlation theory overview, introduces the connotation of financial risk and financial risk management and other correlation theory overview. The third chapter analyzes the current situation of BD company's financial risk and financial risk management, explores the problems in the management process, and expounds the causes. The fourth chapter analyzed the principles and feasibility of the improvement scheme,and then gave a detailed plan to upgrade working process. The improvement program including attaches great importance to the strategic level of the cost control and the research and development, as well as the financing plan, broaden the financing channels, strengthen the investment plan, the continuous monitoring of investment projects, improving the credit rating and credit management, real-time tracking accounts receivable payments situation, strengthen production demand forecasting.The fifth chapter explained the system assurance of the upgrade plan.
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