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论文编号：	5875
作者编号：	2120112728
上传时间：	2013/12/5 20:20:19
中文题目：	AA公司财务风险控制模式研究
英文题目：	The research of financial risk control mode in AA company
指导老师：	李莉
中文关键字：	财务风险;筹资风险;投资风险;风险控制
英文关键字：	Financial Risk; Funding Risk; Investment Risk; Risk Control
中文摘要：	本文通过运用财务风险，内部控制，资本结构等相关理论知识，从对AA公司的经营现状，财务风险的分析入手，发现了AA公司已处于高财务风险危机中，巨大的债务负担已经压得AA公司举步维艰。从而建立了对于公司财务风险控制模式，包括框架建立的总体设计，组织结构，管理信息系统以及应用的风险控制技术。然后将财务风险控制框架模式付诸实施于AA公司的财务风险管理中，并根据笔者的工作经历，阐述了风险控制模式的整体实施情况，其中重点介绍了财务风险控制流程体系中的控制措施的实施，包括筹资，投资，资金运营和破产预防等方面，以及实施后与实施前的对比分析和具体的案例分析。同时为了保证模式的顺利实施，构造了一个完整的财务风险预警系统，包括财务风险预警指标体系，财务风险的分析，财务风险的解决对策这样一个监控，分析，解决公司财务风险的信息系统。同时还提出了为保证财务风险控制框架顺利实行的关于公司治理结构，预算管理等重要问题以及内部稽核制度，财务负责人交流制度等的保障措施。 本文的创新之处在于首先以财务风险这个往往被企业管理人员忽视或者与经营风险混为一谈的企业面对的越来越重要的问题为切入点，将财务风险从企业整体风险中剥离出来，与经营风险分离开进行深入地探讨。其次，本文不仅仅停留在对财务风险类型的归纳总结上，而是深入分析了其在实际企业运营中产生的原因，并提出了相应的财务风险模式构建的方案和实践指导。最后，本文应用了大量的财务风险理论分析工具并将其应用于实际企业案例分析中，而且以当下有代表性的外资高科技企业在华的运营案例为研究蓝本，以产生更广泛的借鉴意义。 本文旨在为在中国国情下的外资高科技企业在应对财务风险方面提出相关有实际意义的管理建议和解决方案，从而希望为我国不断崛起的各行各业的民族企业尤其是高科技创新产业，在变幻莫测的经济环境下如何积极有效地应对财务风险提出建设性的新思路，为中国经济的健康持续发展出谋划策。
英文摘要：	This paper starts from analyzing the current business status and financial risk of AA company by using the theory of financial risk, internal control and capital structure . And it finds that AA company is now facing great financial crisis with high ratio of debt, and has great difficulty to develop and expand . Then it summarizes the reason of risk , and builds up a control mode including overall design, organization structure set up, information management system implementation and relative financial risk control method to manage and control financial risk found. As a result, according to writer’s working experience , the mode is put into practice, and the overall implementation status with emphasis of risk control process implementation such as funding risk , investment risk ,cash flow management risk and bankruptcy risk control is clearly stated. Moreover the comparison of application before and after is introduced explicitly by case study . At the same time , in order to facilitate the implementation of risk control mode , financial risk warning system including Key performance indicators ,analytical tools and management measures is set up as a information system either to monitor the finance status , track and deal with the financial risks in AA company. In addition , corporate governance , overall budget management and other significant aspects to ensure the mode implementation , also with supporting measures like internal audit and financial manager rotation system are stated in the final part . The innovation of this paper is to put the financial risk as point of penetration apart from the operation risk to research deeply . Because in most cases , financial risk is always mixed up with operation risk , or neglected by managers in corporations .Secondly , the paper not only analyzes the financial risk of corporate operation and summarize the types of reasons , but also put forward instruction and implementation the improving plan to solve the problems on purpose . Last but not the least , a lot of analytic tools and theory are put into practice of real case to deal with the real problem, especially in a typical high technology company ,which will provide guidance widely to other companies . Finally, this paper is aiming to provide constructive advice and solving measures to the multinational high-tech companies which develops and expand in Chinese special conditions . And it is a sensible way to cultivate more and more rising domestic companies , especially those Chinese companies utilizing high technology and focusing on innovation , to grow up with mature financial risk management method from foreign companies, and lead them to deal with the financial risk more effectively and efficiently in this ever changing environment in future and devote to the sustainable development of economy in China.
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