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MBA硕士毕业论文_G集团财务风险控制研究DOC

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II 摘要 随着当今社会经济的不断发展,经济竞争日益激烈,在严峻的竞争环境下, 风险也相继而来,企业在追求利益的同时必定承担着相应的风险,如何在把握 风险中获取最大利益成为各企业财务风险控制的重点。我国经济的飞速发展, 给国内各企业创造了良好的机遇,但由于诸多不稳定因素,风险可谓无处不在, 财务风险作为企业主要面临的重要风险之一,若不及时把控,财务风险所带来 的危害将是巨大的,甚至可以让一个企业面临瓦解的危机。集团企业由于自身 在国民经济中的重要地位,财务风险控制更成为了集团企业可持续发展的重要 任务,合理的预防和控制财务风险对集团企业是一次挑战,也是一次具有重要 意义的任务。 G 集团为国有控股集团,是 J 省龙头国有企业,对 J 省经济发展起着重要作 用。G 集团下属控股企业涉及产业面广泛,随着 G 集团的飞速发展,避免不了 面临着风险难控制、风险意识不强、管理不够科学等问题,财务风险控制已经 成为 G 集团管理中的关键部分。 本文参考国内外财务风险控制研究,结合财务风险控制的有关理论依据,以 G 集团作为研究的对象,充分分析 G 集团的背景及近四年的财务数据,从资产 结构、盈利能力、现金流角度揭示出 G 集团目前的财务风险现状,且结合实际 情况找寻财务风险形成原因,提出对 G 集团构建相应的财务风险预警体系的理 念,从可行性和必要性中充分论证 G 集团构建财务风险预警体系的原因,同时, 阐述了 G 集团财务风险预警体系构建的过程以及运行机制,充分展示了财务风 险预警体系对 G 集团运营发展的重要性,并提出了 G 集团风险控制对策的建议。 本文从理论出发,以 G 集团作为研究案例,是一次理论与实践相结合的研究, 是财务风险控制管理中的一次有意义的探索。 关键词:集团企业;财务风险控制;财务风险预警系统Abstract III ABSTRACT The economic competition in our country is becoming more and more fierce with the development of society and economy. And in the context of the severe competition environment, the risk also comes one after another, as a result, the enterprise must bear the corresponding risk while pursuing the benefit. Thus, how to obtain the maximum benefit in controlling the risk becomes the key point of the financial risk control of each enterprise. The rapid development of economy in our country has created many opportunities for domestic enterprises, however, risks are ubiquitous because of many unstable factors. Financial risk, as one of the most important risks faced by an enterprise, the harm brought by it will be enormous if it is not controlled in time, which can even make an enterprise face a crisis of disintegration. Due to its important position in the national economy, financial risk control has become an important task for the sustainable development of group enterprises. The reasonable prevention and control of financial risk is not only a challenge, but also an important task to the group enterprises. As a state-owned holding group, Group G is a leading state-owned enterprise in J province, which plays an important role in the economic development of J province.The subsidiary holding enterprises of Group G involve a wide range of industries. With the rapid development of Group G, it can not avoid the problems such as the difficult control of risk, weak risk consciousness, unscientific management and so on. Therefore, financial risk control has become a key part of the management of Group G. In this paper, it refers to the study of financial risk control at home and abroad, combines with the relevant theoretical basis of financial risk control, and takes Group G as the object of study. The background and the financial data of Group G in the past three years are fully analyzed. The present financial risk situation of Group G is revealed from three aspects, such as asset structure, profitability and cash flow. And the reasons for the formation of financial risks are found by combining with the actual situation. In addition, the idea of constructing the early warning system ofAbstract IV corresponding financial risk for Group G is put forward by drawing lessons from Group X's response to similar risk situations. It fully demonstrates the reasons for Group G to construct the early warning system of financial risk from the the perspective of feasibility and necessity. At the same time, it expounds the construction process and operation mechanism of Group G's warning system of financial risk, so as to fully demonstrate the importance of early warning system of financial risk to the operation and development of Group G. Finally, some countermeasures for its risk control are put forward in this paper. Based on the theory and taking Group G as a case study in this paper, it is a research that combines theory with practice, which is also a meaningful exploration in financial risk control management. Key words: Group enterprises;Financial risk control;Early warning system of financial risk目录 V 目 录 第 1 章 绪论·····················································································1 1.1 研究背景及意义 .............................................................................................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 .............................................................................................3 1.2.1 国外研究现状 ·································································3 1.2.2 国内研究现状 ·································································4 1.2.3 文献述评 ·······································································6 1.3 研究思路、方法与内容 .................................................................................6 1.3.1 研究思路 ·······································································6 1.3.2 研究方法 ·······································································7 1.3.3 研究内容 ·······································································7 1.4 创新与不足 .....................................................................................................8 第 2 章 相关概念界定及理论基础··························································9 2.1 概念界定 .........................................................................................................9 2.1.1 集团概念及特征 ······························································9 2.1.2 财务风险的概念 ······························································9 2.1.3 财务风险预警的概念 ·······················································10 2.1.4 财务风险控制的概念 ·······················································10 2.2 相关理论概述 ...............................................................................................11 2.2.1 财务风险的类型及成因 ····················································11 2.2.1.1 筹资风险及成因 ·······················································11 2.2.1.2 投资风险及成因 ·······················································11 2.2.1.3 资金回收风险及成因 ·················································12 2.2.1.4 收益分配风险及成因 ·················································12 2.2.1.5 现金流量风险及成因 ·················································12 2.2.2 财务风险控制方法 ··························································13 2.2.2.1 财务风险识别方法 ····················································13目录 VI 2.2.2.2 财务风险评估方法 ····················································14 2.2.2.3 财务风险应对方法 ····················································15 第 3 章 G 集团财务风险现状分析·························································17 3.1 G 集团基本情况 ............................................................................................17 3.1.1 G 集团简介 ····································································17 3.1.2 G 集团财务情况简介 ························································17 3.2 G 集团财务风险现状 ....................................................................................18 3.2.1 资产结构风险的现状 ·······················································18 3.2.2 盈利能力风险的现状 ·······················································19 3.2.3 现金流量风险的现状 ·······················································20 3.3 G 集团财务风险成因 ....................................................................................20 3.3.1 资产结构风险的成因 ·······················································20 3.3.2 盈利能力风险的成因 ·······················································21 3.3.3 现金流量风险的成因 ·······················································22 第 4 章 X 集团财务风险控制的经验借鉴················································23 4.1 X 集团简介 ....................................................................................................23 4.2 X 集团财务风险控制机制不足 ....................................................................23 4.3 X 集团财务风险控制工作的改革措施 ........................................................25 第 5 章 G 集团财务风险预警体系的构建················································26 5.1 G 集团财务风险预警体系的必要性 ............................................................26 5.1.1 符合企业发展定位 ··························································26 5.1.2 履行国有资产保值增值义务 ··············································26 5.1.3 促进国有资产监管体系构建 ··············································26 5.2 G 集团财务风险预警体系的可行性 ............................................................27 5.2.1 公司高管的认可 ·····························································27 5.2.2 有较完整的财务风险预警理论支撑 ·····································27 5.2.3 财务数据公开化便于数据采集 ···········································28 5.3 G 集团财务风险预警体系的组成 ................................................................28 5.3.1 选择单变量预警模型依据 ·················································28 5.3.2 风险预警体系的基本构成 ·················································29 5.3.2.1 数据样本库 ·····························································29目录 VII 5.3.2.2 财务风险预警指标···················································30 5.3.2.3 财务风险预警区间 ····················································31 5.3.2.4 财务风险预警结果 ·····················································33 5.3.3 财务风险预警体系的运行机制 ···········································33 第 6 章 G 集团财务风险控制的对策建议················································36 6.1 G 集团资产结构风险控制对策 ....................................................................36 6.2 G 集团盈利能力风险控制对策 ....................................................................36 6.3 G 集团现金流量风险控制对策 ....................................................................37 第 7 章 结论与展望···········································································39 7.1 结论 ...............................................................................................................39 7.2 进一步工作的方向 .......................................................................................40 致 谢·····························································································41