联系我们

论文查询结果	返回搜索

论文编号：	14111
作者编号：	2120192960
上传时间：	2023/6/9 16:49:28
中文题目：	监管新规实施背景下A游戏公司的财务风险分析和防范研究
英文题目：	Financial Risk Analysis and Prevention Research of A Game Company under the Background of the Implementation of the New Regulatory Regulations
指导老师：	刘志远，高玉章
中文关键字：	财务风险；网络游戏行业；监管新规；风险分析
英文关键字：	Financial risk；Online game industry；New regulations；Risk analysis
中文摘要：	近年来，中国大陆地区游戏产业呈现高速发展的态势，已逐渐成为举足轻重的庞大产业，深深影响到数亿人的日常生活与社会文化，正不断为国家社会贡献大量的财富。但同时，广大游戏企业也面临着更大的考验。国家高度重视游戏行业的高质量发展。一系列监管新规的出台，导致游戏企业面临的合法合规风险提高，游戏产品的审核通过率大大降低，审核周期增长，新产品无法上线的风险大幅增加，已上线游戏被责令整改甚至终止运营的风险也在提高。 文献研究表明，游戏业原本就是高投入和高风险的行业。一系列监管新规实施以来，广大游戏企业的筹资风险、营运风险和投资风险进一步提高，对企业的存续和发展形成严峻挑战。如不能采取有效措施及时对财务风险加以控制和防范，游戏企业的未来发展将受到较大影响。因此，在监管新规实施背景下，对游戏企业财务风险分析及其防范措施的研究势在必行。 A公司是一家具有行业代表性的网络游戏企业。文章基于风险管理理论、资本结构理论和内部控制理论，对其财务风险进行识别和评价：筹资风险方面，资金来源渠道窄，短期偿债压力大；营运风险方面，应收账款周转变慢，资金利用率低，以及成本费用水平过高；投资风险方面，投资产品组合不合理，盈利能力下降。A公司上述问题背后的深层次原因在于财务风险管理机制不健全，预算编制和执行水平低，财务风险预警机制尚缺，内审监督机制不完善，筹资决策和评价水平不足，应收账款管理不到位，成本管理存在缺陷，以及投资评估体系不完善等。最后，本文从四方面提出有针对性的财务风险防范措施。一是建立健全财务风险防范体系，具体是健全财务风险管理机制，改进预算管理制度，建立财务风险预警机制与完善内审监督机制；二是加强筹资风险防范的措施，具体是丰富资金来源渠道，提高筹资决策和评价水平；三是加强营运风险防范的措施，具体是实施作业成本管理，加强应收账款管理和资金管理；四是加强投资风险防范的措施，具体是改进投资评估体系与优化产品投资组合。预期通过上述措施，帮助A公司实现对财务风险的有效控制与防范。本文研究对于广大同行业企业在监管新规实施背景下做好财务风险防范也有一定的借鉴意义。
英文摘要：	In recent years, the game industry in mainland China has shown a trend of rapid development, and has gradually become a huge and important industry, deeply affecting the daily life and social culture of hundreds of millions of people, and is continuously contributing a lot of wealth to the country and society. But at the same time, the majority of game companies are also facing greater challenges. The country attaches great importance to the high-quality development of the game industry. The introduction of a series of new regulatory regulations has led to an increase in the legal compliance risks faced by game companies. The approval rate of game products has been greatly reduced, the review cycle has increased, and the risk of new products not being launched has increased significantly. risks are also increasing. Literature research shows that the game industry is originally a high-input and high-risk industry. Since the implementation of a series of new regulatory regulations, the financing risks, operational risks and investment risks of the majority of game companies have further increased, posing severe challenges to the survival and development of enterprises. If effective measures cannot be taken to control and prevent financial risks in a timely manner, the future development of game companies will be greatly affected. Therefore, under the background of the implementation of new regulatory regulations, it is imperative to study the financial risk analysis and preventive measures of game companies. Company A is a representative online game company in the industry. Based on risk management theory, capital structure theory and internal control theory, the article identifies and evaluates its financial risks: in terms of financing risks, the source of funds is narrow, and short-term debt repayment pressure is high; in terms of operational risks, the turnover of accounts receivable is slow, The capital utilization rate is low and the cost level is too high; in terms of investment risk, the investment product mix is unreasonable and the profitability is declining. The deep-rooted reasons behind the above problems of Company A are that the financial risk management mechanism is not perfect, the budget preparation and execution level is low, the financial risk early warning mechanism is still lacking, the internal audit supervision mechanism is not perfect, the financing decision-making and evaluation level is insufficient, the management of accounts receivable is inadequate, the cost management is deficient, and the investment evaluation system is imperfect. Finally, this paper proposes targeted financial risk prevention measures from four aspects. The first is to establish and improve the financial risk prevention system, specifically to improve the financial risk management mechanism, improve the budget management system, establish a financial risk early warning mechanism and improve the internal audit and supervision mechanism; the second is to strengthen measures to prevent financing risks, specifically to enrich the sources of funds, Improve the level of financing decision-making and evaluation; the third is to strengthen the measures to prevent operational risks, specifically to implement operating cost management, strengthen the management of accounts receivable and capital management; the fourth is to strengthen the measures to prevent investment risks, specifically to improve the investment evaluation system and optimize product portfolio. It is expected that the above measures will help Company A achieve effective control and prevention of financial risks. The study of this paper also has certain reference significance for the majority of enterprises in the same industry to do a good job in financial risk prevention under the background of the implementation of new regulatory regulations.
查看全文：	预览  下载(下载需要进行登录)