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论文编号：	12875
作者编号：	2320180390
上传时间：	2021/12/13 11:05:21
中文题目：	A公司财务风险管理优化研究
英文题目：	Research on Optimization of Financial Risk Management of A Company
指导老师：	陆宇建
中文关键字：	财务风险；风险管理；融资管理
英文关键字：	Financial Risk；Risk Management；Financing Management
中文摘要：	伴随2020年新冠疫情对国民经济的影响，以及近年来国家去杠杆等宏观经济调控政策的持续推进，外部环境的变化对企业的财务风险管理产生显著影响，企业财务风险管理的难度加大、形势严峻。2020年以来大批量的企业面临财务困难，债券市场企业违约数量增多。本文以内部控制理论和风险管理理论为基础，运用案例分析法等对A公司展开研究。本文对A公司的公司概况和主要业务进行了介绍，依托A公司2017年至2020年财务数据，分别从筹资风险、投资风险、营运资金风险和收益分配风险四个方面，以及公司近期发生的债务违约事件，对A公司面临的财务风险进行分析。本文站在企业角度，从财务风险的管理体系和管理流程两个维度对A公司财务风险管理的现状进行深入剖析，分析A公司在财务风险管理中存在的问题。希望通过本文研究可以对A公司自身的财务风险管理提出可操作性的改进对策，为同类型的企业提供参考和借鉴。 本文研究发现，A公司在财务风险管理中存在以下方面问题：财务风险管理组织与业务部门不独立、财务风险识别与评估体系不科学、财务风险应对措施不完善等。造成A公司财务风险管理问题存在的原因包括：公司治理不完善、风险管理理念欠缺、财务决策失误、内控机制不健全以及外部因素叠加影响等。本文针对A公司存在的财务风险管理问题也提出了改进建议。首先，A公司应完善风险管理体系和公司治理，包括树立正确的风险管理理念、构建完整的财务风险管理体系以及完善公司治理结构。然后，A公司应建立科学的财务风险识别和评估体系，包括完善财务风险识别方法、建立财务风险预警机制，充分发挥风险预警在财务风险评估中的作用，并且以Z评分模型为例构建财务风险预警模型。最后，A公司应优化财务风险的应对措施，包括优化公司的融资结构、加强资金管理、建立财务危机应急预案以及完善投资风险控制措施等。
英文摘要：	With the effect of coronavirus epidemic in 2020 on the national economy and the continues development of macroeconomic regulation and control policies, such as deleveraging, in recent years, the change of external environment has a great effect on financial risk management for enterprises, leading to more difficult and grimmer for financial risk management for enterprises. The majority of enterprises have been facing financial difficulty, and the number of defaults has been increasing on bond market since 2020. Internal control theory and risk management theory are adapted as basics, and case analysis method is utilized to make researches for A company in this thesis. The company profile and main business of A company are introduced in this thesis. Based on financial data from 2017 to 2020 of A company, financial risks faced by A company are analyzed from four aspects, which are fund-raising risk, investment risk, working capital risk and revenue distribution risk, and debt default events happened recently. From the perspective of the enterprise, the status of financial risk management for A company is deeply analyzed from two dimensions of management system and management process of financial risk, and existing problems in financial risk management for A company are analyzed. Hope improvement countermeasures with maneuverability can be put forward for financial risk management of A company through the research in this thesis, and references can be provided for enterprises of the same type. Some problems are found in the financial risk management for A company through the study: management organization of financial risk and business department are not independent, identification and evaluation systems of financial risk are not scientific, and handling measures of financial risk are not perfect etc. There are some reasons causing financial risk management for A company: imperfect corporate governance, the lack of risk management philosophy, financial decision failure, imperfect internal control mechanism and cumulated influence of external factors etc. Improvement suggestions are also put forward according to financial risk management for A company in this thesis. First of all, A company should perfect risk management system and corporate governance, including establishing right risk management philosophy, establishing the whole financial risk management system and perfecting corporate governance structure. After that, A company should establish scientific identification and evaluation systems of financial risk, including perfecting identification methods of financial risk, establishing pre-warning mechanism of financial risk, giving full play to the role of per-warning mechanism in financial risk evaluation and establishing pre-warning model of financial risk by Z scoring model. At least, A company should optimize solutions of financial risk, including optimizing financing structure of the company, reinforcing capital management, establishing contingency plan of financial risk and perfecting control measures of investment risk etc.
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