随着国内机械制造业竞争的不断加剧,生产研发技术的不断创新,以及国际

金融危机的影响,在内外双重压力之下,潍柴重机股份有限公司将面临前所未有

的激烈竞争。出现了诸如生产经营压力加大、库存积压严重、运营资金日趋紧张、

盈利水平下降等突出问题,企业财务风险进一步加大。

本文旨在通过对财务风险控制相关理论的论述,明确内部控制的内涵;结合

潍柴重机股份有限公司财务控制的发展现状,对企业实现和超额实现经营目标有

重要意义。通过分析潍柴重机股份有限公司的内部控制的发展现状,通过对相关

财务数据的分析和柴油机业内主要竞争对手的财务分析情况,揭示了潍柴重机存

在的财务问题和风险。通过相关财务数据的分析,提出了针对潍柴重机财务风险

的研究对策和方法。一方面减少了财务风险事件的发生频率和造成的损失程度,

另一方面通过财务风险管理,企业可以取得市场竞争优势,打造企业自身的财务

优势竞争力,推动企业长久、持续的发展。

“企业价值最大化”是现代企业财务管理的目标,企业价值取决于企业未来

的获利能力和所面临的风险。潍柴重机如何能够降低财务风险,顺利达到和完成

经营目标,都需要通过财务风险的控制研究来达到目的,对可能发生的财务风险

选择正确的控制方法,以防止或者减少风险发生,打造潍柴重机自身的竞争优势,

推动企业持续发展,有效提高企业的财务管理水平和财务危机处理能力,其中财

务预警可以起到未雨绸缪的作用,并且为潍柴重机股份有限公司提供一个安全稳

定的运营环境,使企业在市场竞争中立于不败之地。

关键词:财务风险内部控制风险管理财务预警

ABSTRACT

With the domestic machinery industry competition intensified, production and

development technology, innovation, and the international financial crisis, in both

internal and external pressure, Weichai Heavy Machinery Co. Ltd will face

unprecedented competition. There has been increasing pressure such as production

management, inventory backlog of serious operating funds become tighter,

profitability levels fall and other outstanding issues, corporate financial risk further

increased.

This paper aims at financial risk control related theories, and a clear connotation

of internal controls, combined Weichai Heavy Machinery Co. Ltd Development of

financial control of the enterprise and exceeding business objectives are important. By

analyzing Weichai Heavy Machinery Co. Ltd,the development status of internal

control, through The analysis of financial data related to the industry's major

competitors and diesel financial analysis of the situation reveals the existence of

Weichai Heavy Machinery financial issues and risks. Through the relevant financial

data analysis, proposed financial risk for Weichai Heavy Machinery Research

Strategies and methods. While reducing the financial risk event frequency and extent

of the loss,on the other hand through the financial risk management, companies can

gain the competitive advantages, to create their own financial advantage

competitiveness and promoting corporate long-term, sustainable development.

Enterprise value maximization is a modern enterprise financial management

objectives, the enterprise value depends on the company's future profitability and risks.

Weichai Heavy Machinery how to reduce financial risks, and completed successfully

achieve business objectives, we need to control financial risks through research to

achieve the objective of financial risks that may occur to select the correct control

methods to prevent or reduce the risk of occurrence, build WeiChai heavy machine

their competitive advantages, and promote sustainable development of enterprises,

effectively improve the enterprise's financial management and financial crisis

management capabilities, including financial early warning can play a proactive role,

and for Weichai Heavy Machinery Co. Ltd to provide a safe and stable operational

environment to enable enterprises in market competition in an invincible position.

KEY WORDS: Financial Risk Internal Control Risk Management

Financial Early Warning