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MBA范文TB公司财务风险和控制研究(55页).rar

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文本描述
硕士学位论文

MASTER'S THESIS

目 录

摘 要 i

Abstract
.......................
....................
—ii

1导论 1

1.1研究背景和意义
1

1.2 国内外研究现状
2

1.3研究内容和亮点
3

2财务风险和控制的相关理论
4

2.1财务风险综述
4

2.1.1 财务风险的定义
4

2.1.2财务风险的类型
4

2.1.3财务风险的特征
7

2.2财务风险控制综述
7

2.2.1财务风险管理的内容和流程
7

2.2.2财务风险控制的方法
10

3 TB公司財务风险现状分析
13

3.1 TB公司概况
13

3.2 TB公司财务状况与财务风险
13

3.3 TB公司的管理水平和财务风险
16

3.3.1 TB公司的管理水平方面的财务风险
16

3.3.2 TB公司筹资方面的财务风险
18

3.3.3 TB公司投资方面的财务风险
18

3.3.4 TB公司资金回收方面的财务风险
19

3.3.5 TB公司收益和分配方面的财务风险
20

4 TB公司财务风险的成因“
21

4.1 TB公司人员的财务意识淡薄
21

4.2 TB公司的财务制度和组织机构制度不完善
22

4.3股东权益分配有待改进
22

4.4资本结构不合理
23

4.5投资管理需要完善
24

1

硕士学位论文

MASTER'S THESIS

risk, serious consideration of the causes,and according to the causes of financial risk TB,

each of the solutions, combined with the enterprise resource configuration of TB

company, TB financial risk prevention and avoidance of operational effectiveness.

There are many such as TB company, TB company as a case study, aims to study

TB company's financial risk, financial risk according to provide identification for more

of the same enterprise, providing the enterprise financial risk prevention and avoidance

metitiods and means, in order to make more TB to improve the understanding of the

financial risk and processing capacity, improve the financial decision-making the

scientific ability, make enterprise's profit ability, risk reduction.

Key-words: Fin^icial risk; Enterprise management; Financial management

硕士学位论文

MASTER'S THESIS

Abstract

In the enterprise, as long as there are business activities, there are financial activities,

and there is financial risk. Small financial risks brought about the loss of capital, much of

the financial risk will lead to enterprise bankruptcy closed, so, from the beginning of

nineteenth Century, there have been scholars put forward the concept of financial risk,

and to study its, from Germany to the United States to the world. In 1986,the world has

recognized the financial risk management activities on the enterprise is extremely

important, foreign scholars began to study the financial risk management,overseas

research mainly lies in tiie occurrence of risk response and get rid of. Research on

financial risk in our country started from the 80's of the last century, although there are

different views on management research, this does not affect China's enterprises to

financial risk management operation.

In recent years, Chinese enterprises also pay more and more attention to financial

risk management. From the company's internal control system of financial risk, the

internal control group, join a professional advisory body to the outside, has attracted

more and more attention to the financial risk. Financial risk management has also been

enterprises into a very important link in the enterprise management. Financial risk and

internal control of companies is becoming more and more perfect,and the financial risk

and management of small and medium-sized companies' consciousness has just begun.

TB company is a small private enterprises, although have survived for more than ten

years, but because of the influence of market environment, the development of

information technology, leading to a decrease in the TB company's profitability. At the

same time, TB company culture level is not high, financial awareness is weak, and the

company on financial risk has not paid enough attention to. With TB company's assets

and liabilities rate increased year by year, the flow rate decreased year by year. Therefore,

TB company will appear the shortage of funds at any time, once the capital chain rupture,

the company's survival is threatened by the great. Therefore, there is a great financial risk

in TB corporation.

This paper studies the TB company's financial situation, according to the study of

financial risk and financial risk control theory, identification of TB company's financial

摘 要

在企业中,只要有经营活动,就有财务活动,就有财务风险。小的财务风险带

来资金的流失,大的财务风险则会导致企业破产关门,所以,从19世纪开始,就

已经有学者提出了财务风险的概念,并对其进行研究,从德国到美国再到全球,在

1986年,全球范围已经认识到财务风险对企业的经营活动极为重要,国外的学者先

后开始对财务风险的管理进行研究,国外的研究方向主要在于风险发生后的应对和

摆脱。我国的财务风险研究从上世纪80年代开始起步,虽然在管理的研究上存在

不同的见解,这并不影响我国企业对财务风险管理的操作。

近年来,我国的企业也越来越重视财务风险管理,从公司内部的财务风险控制

制度,内部控制小组,到公司外部的专业咨询机构的加入,财务风险受到越来越多

的关注,财务风险的管理也被企业纳为企业管理中非常重要的一个环节。大公司的

财务风险和内部控制日趋完善,而中小型的公司财务风险及管理的意识才刚刚开

始。

TB公司是一家小型的民营企业,虽然已经存活了十几年,但是因为市场环境的

影响,信息技术的发展,导致TB公司的赢利能力下降。同时TB公司负责人文化程

度不高,财务意识薄弱,公司上下对财务风险没有给予足够的重视。加上TB公司

的资产负债率逐年升高,流动比率逐年下降。所以,TB公司随时会出现资金短缺,

资金链一旦破裂,公司的生存就受到很大威胁。因此,在TB公司内部存在着极大

的财务隐患。

本文深入研究了 TB公司的财务状况,根据学习的财务风险和财务风险控制的

相关理论,对TB公司的财务风险进行标识,认真思考其产生的原因,并针对TB公

司财务风险的成因逐一研究其解决方案,再结合TB公司的企业资源配置,确定TB

公司财务风险防范和规避的操作有效性。

我国有很多像TB公司这样的企业,以TB公司作为案例分析对象,旨在通过TB

公司的财务风险研究,为更多类似的企业提供标识财务风险的依据,提供企业财务

风险防范和规避的方法和手段,以及让更多TB公司这样的企业对财务风险的认识

和处理能力提高,对财务决策的科学化能力提高,让企业的获利能力提高,财务风

险降低。

关键词:财务风险;企业管理;财务管理

硕士学位论文

MASTER'S THESIS

4.6经营管理能力需要提高
25

5 TB公司财务风险控制的防范和规避
27

5.1提高TB公司人员财务风险的意识
27

5.2建立和健全财务制度和风险防范的处理机制
28

5.3加强TB公司的筹资方式管理