随着市场经济无国界的发展，企业经营面临的各种不确定性影响因素明显增 加，由此导致市场竞争加剧。企业面临的风险种类剧增并出现错综复杂的特征， 风险性质、覆盖范围和影响深度均为有史以来最为复杂。企业为迎合新局势，对 风险管理的要求更严格，对风险的管理力度也在逐步加强。企业的各种风险最后 都会在财务归口，所以财务风险综合反映了企业的风险特征，且财务风险管理能 力的强弱直接决定了企业的发展方向。因此，对于企业财务风险进行研究并加以 分析的意义重大，影响深远。 本文在目前复杂的经济背景下，以常州利骏建筑公司的财务风险管理方案为 研究对象，就经营过程中存在的问题进行分析，并展开研究以寻求解决方案，根 据企业的现实问题量身定制一套能解决企业问题的，完善的风险管控体系。论文 首先提出财务风险管理基础理论、财务风险控制理论。其次，从财务风险管理方 案的建立情况、目标设定、体系结构、主要管理者职责和权限、体系关键指标、 体系运行情况几大方面来呈现常州利骏建筑公司风险管理现状，重点揭示企业财 务风险管理方案目前存在的问题，并针对突出问题进行深入剖析，找出风险形成 的内外部原因，整体布局设计一套全新的财务风险管理方案并辅以实施方案，达 到有效防范与控制企业财务风险的目的。 本文结构简单清晰，由六大章节组成。第一章着重阐述课题研究背景、研究 意义、研究现状、思路及方法；第二章着重阐述财务风险理论、财务管理相关理 论及风险控制理论；第三章主要对常州利骏公司财务风险管理现状进行描述，对 存在的问题进行深层次的剖析并总结成因；第四章着重针对常州利骏公司财务风 险管理存在的问题，量身打造一套新的财务风险管理方案，也是文章最复杂最重 要的一章；第五章重点阐述为保证新的财务风险管理方案顺利实施，而配套设计 的保障措施；第六章进行总结和展望。 关键词：常州利骏公司；财务风险管理预警；财务风险管理方案设计II RESEARCH ON FINANCIALRISK MANAGEMENT SCHEME DESIGN OF LIJUN IN CHANGZHOU Abstract With the borderless development of market economy, enterprises are faced with a significant increase in various uncertainty factors, which leads to the intensification of market competition. The types of risks faced by enterprises have increased dramatically and complex characteristics have emerged. The risk nature, coverage and impact depth are all the most complicated in history. In order to cater to the new situation, enterprises have stricter requirements on risk management, and the management of risk is also gradually strengthened. All kinds of risks of an enterprise are ultimately centralized in finance, so financial risks comprehensively reflect the risk characteristics of the enterprise, and the strength of financial risk management ability directly determines the development direction of the enterprise. Therefore, it is of great significance and far-reaching influence to study and analyze the financial risks of enterprises. In this paper, under the background of the current complex economic to Changzhou Lijun construction company's financial risk management as the research object, the analysis of existing problems in the process of operation, and launches the research to find solutions, according to the realistic problems in the enterprise can tailor a solution to the problem of enterprise, perfect risk control system. Firstly, the paper puts forward the basic theory of financial risk management and financial risk control theory. Second, from the establishment of financial risk management plan, goal setting, system structure, main management responsibility and authority, key indicators system, system operation of several major aspects to render the Changzhou Lijun construction companies risk management present situation, key reveals some problems in current enterprise financial risk management, and researches in outstanding problems, and find out the risk formation of internal and external reasons, the overall layout design a new set of financial risk management solutions and complementary with implementation plan, to achieve the purpose of effective prevention and control of enterprise financial risk. This paper is simple and clear in structure and consists of six chapters. The first chapter focuses on the research background, research significance, research status, ideas and methods; The second chapter focuses on the financial risk theory, financial management theory and risk control theory; The third chapter mainly describes the current situation of financial risk management ofIII Changzhou Lijun company, analyzes the existing problems in depth and summarizes the causes. Chapter four focuses on Changzhou Lijun company financial risk management problems, tailored to create a new set of financial risk management program, is also the most complex and important chapter of the article; The fifth chapter focuses on the supporting measures designed to ensure the smooth implementation of the new financial risk management scheme. The sixth chapter carries on the summary and the prospect. Key words: Changzhou Lijun Company; Financial Risk Management Early Warning; Financial Risk Management DesignMBA 学位论文 作者：沈江平 常州利骏财务风险管理方案设计研究 IV 目 录 中文摘要......................................................................................................I ABSTRACT....................................................................................................II 第一章 绪 论........................................................................................... 1 1.1 研究背景和研究意义......................................................................................... 1 1.1.1 研究背景......................................................................................................1 1.1.2 研究意义......................................................................................................2 1.2 国内外研究现状................................................................................................. 2 1.2.1 国外研究现状..............................................................................................2 1.2.2 国内研究现状..............................................................................................3 1.3 研究思路及内容和方法..................................................................................... 4 1.3.1 研究思路......................................................................................................4 1.3.2 研究内容和方法..........................................................................................4 第二章 相关理论综述.............................................................................6 2.1 财务风险理论..................................................................................................... 6 2.1.1 企业财务风险的界定..................................................................................6 2.1.2 企业财务风险的特征..................................................................................6 2.1.3 企业财务风险的分类..................................................................................7 2.2 财务风险管理理论............................................................................................. 8 2.2.1 财务风险相关理论......................................................................................8 2.2.2 企业财务风险识别及方法..........................................................................9 2.2.3 企业财务风险评价、预警及方法............................................................11 2.2.4 企业财务风险应对及方法........................................................................14 2.3 财务风险控制理论........................................................................................... 14 2.3.1 财务风险控制的内容................................................................................14 2.3.2 财务风险控制的方法................................................................................15MBA 学位论文 作者：沈江平 常州利骏财务风险管理方案设计研究 V 第三章 常州利骏公司财务风险管理现状及问题分析...................... 17 3.1 常州利骏公司基本情况................................................................................... 17 3.2 公司组织架构................................................................................................... 17 3.3 常州利骏建筑工程公司财务风险管理现状................................................... 21 3.3.1 财务风险管理方案内容............................................................................21 3.3.2 财务风险管理方案目标............................................................................21 3.3.3 财务风险管理方案的结构........................................................................22 3.3.4 主要管理者职责和权限............................................................................23 3.3.5 财务风险管理方案关键指标....................................................................26 3.3.6 财务风险管理方案流程............................................................................29 3.4 常州利骏公司现行财务风险管理方案存在的问题及成因分析................... 34 第四章 常州利骏建筑工程公司财务风险管理方案设计方案..........40 4.1 财务风险管理目标设定................................................................................... 40 4.2 财务风险管理方案设计原则........................................................................... 41 4.2.1 引入先进的财务风险管理战略理念........................................................41 4.2.2 遵循风险与机会共生................................................................................41 4.2.3 遵循系统、灵活原则................................................................................41 4.2.4 务实创新的原则........................................................................................41 4.3 财务风险管理流程设计................................................................................... 41 4.3.1 风险管理流程............................................................................................41 4.3.2 财务风险管理组织设计必要性................................................................42 4.4 财务风险识别和诊断体系设计....................................................................... 42 4.5 财务风险管理评估模型构建........................................................................... 42 4.6 财务风险预警体系设计................................................................................... 44 4.6.1 财务预警....................................................................................................44 4.6.2 财务预警系统设计....................................................................................45 4.7 财务风险管理防范与控制体系设计............................................................... 54 第五章 常州利骏建筑工程公司财务风险管理方案实施方案..........55 5.1 实施步骤........................................................................................................... 55MBA 学位论文 作者：沈江平 常州利骏财务风险管理方案设计研究 VI 5.2 控制措施........................................................................................................... 56 5.2.1 体系认识和新思路保障措施....................................................................56 5.2.2 信息交流，培训和沟通方面的保障措施................................................56 5.2.3 组织和保障配套的资源............................................................................56 5.2.4 持续的强有力的技术支持........................................................................57 5.2.5 对财务风险管理方案实施的报告............................................................57 5.2.6 对财务风险管理方案实施的考核............................................................57 5.3 后续评价和持续改进....................................................................................... 57 第六章 研究结论和展望.......................................................................59 6.1 主要内容及结论............................................................................................... 59 6.1.1 主要内容....................................................................................................59 6.1.2 结论............................................................................................................59 6.2 展望................................................................................................................... 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