首页 > 资料专栏 > 论文 > 经营论文 > 风险管理论文 > MBA硕士毕业论文_E金融公司财务风险控制研究PDF

MBA硕士毕业论文_E金融公司财务风险控制研究PDF

资料大小:1898KB(压缩后)
文档格式:PDF
资料语言:中文版/英文版/日文版
解压密码:m448
更新时间:2022/5/2(发布于广东)

类型:金牌资料
积分:--
推荐:升级会员

   点此下载 ==>> 点击下载文档


文本描述
I 摘要 在当前“互联网+”的时代背景下,互联网金融行业在迎来巨大发展机遇,居高的 成长性、庞大的人口基数、可期的发展前景使其备受市场关注。然而,互联网金融在 异军突起的同时,背后乱现丛生,管理水平和模式开发不尽充分,管理技术、管理理 念、风险意识相对滞后,金融财务信息不够透明,风控体系未形成公认标准,致使企 业经营风险(财务风险)居高不下,进而引发了社会对互联网金融的恐慌和担忧。党 的十九大明确提出:“深化金融体制改革,增强金融服务实体经济能力,提高直接融 资比重……,健全金融监管体系,守住不发生系统性金融风险的底线”。说明党和国 家对金融企业风险高度重视。在此背景之下,具体考察互联网金融的财务风险的前因 后果,对于降低我国市场金融风险、维护金融市场平稳发展具有重要的理论价值和现 实意义。 HE金融公司是一家从事信贷分析、网络借贷信息中介服务的公司,在快速发展 的背后,财务风险问题不断涌现。该公司在一定程度上折射出该行业其他企业财务风 险问题,具有一定的代表性和典型性。对此,本研究以HE金融公司为例,基于 COSO-ERM的分析框架,针对公司财务风险问题以及内在原因,构建了互联网金融 公司财务风险识别体系、财务风险评价体系和财务风险控制体系,既而对HE金融公 司展开了财务风险识别、评价与控制分析。具体而言,(1)HE金融公司风险控制存 在以下问题:贷款风险高、融资渠道窄、盈利模式单一、筹资管理不够合理等。(2) 导致这一问题的原因主要在于:外部环境不确定性增加、信用体系不够健全应收账款 风险大、贷款风险防控能力较弱、资金结构不尽合理、财务风险意识孱弱等。(3) 针对以上问题,本文从财务风险识别、评价与控制三个层面构建了从互联网金融公司 财务风险识别体系。第一,主要从资本、流动性、资产质量、发展能力和盈利能力等 五个方面,构建财务风险识别指标体系。第二,借鉴商业银行内部指标考核方法,根 据专家评分法,赋予财务风险各项指标风险权重,根据结果,对照评分值域所对应的 风险水平,确定目标公司整体财务状况,作为财务风险判定依据。第三,根据企业财 务风险现值,构建基于COSO-ERM框架下的财务风险控制构架,目标层、管理层、 基础层共智共力,从目标设定、文化构建、制度完善等层面优化企业财务风险内控路 径,分散化解公司财务风险,从而将企业财务风险控制在合理区间。 关键词:互联网金融,财务风险,COSO-ERM,风险控制 Abstract II Abstract Inthecurrent“Internet+”era,theInternetfinanceindustryisfacinghuge developmentopportunities.Itshighgrowth,hugepopulationbaseandpromising developmentprospecthavedrawntheattentionofthemarket.Internetfinancialwhile emerging,however,behindthemessnow,managementlevelandpatterntodevelopfully, managementtechnology,management,riskawarenessisrelativelylagsbehind,the financialaccountinginformationisnottransparent,riskcontrolsystemdidnotforma recognizedstandard,theenterpriseriskmanagement(financialrisk),causingthesocial panicandfearoffinancialindustryontheInternet.The19thnationalcongressofthe communistpartyofChina(CPC)clearlystated:"deepenthereformofthefinancialsystem, enhancetheabilityofthefinancialsectortoservetherealeconomy,andincreasethe proportionofdirectfinancing...Wewillimprovethefinancialregulatorysystemand ensurethatnosystemicfinancialrisksoccur.Itshowsthatthepartyandthecountryattach greatimportancetotheriskoffinancialenterprises.Inthiscontext,thespecificstudyof thecausesandconsequencesoffinancialrisksinInternetfinancehasimportanttheoretical valueandpracticalsignificanceforreducingfinancialrisksinChina'scapitalmarketand maintainingthestableandsounddevelopmentofthefinancialmarket. HEfinancecompanyisacompanyengagedincreditanalysisandonlinelending informationintermediaryservices.Behindtherapiddevelopment,financialriskskeep emerging.Tosomeextent,thecompanyreflectsthefinancialriskofotherenterprisesinthe industry,whichisrepresentativeandtypical.Tothis,thisstudyHEfinancialcompanyas anexample,basedontheCOSOERMframeworkofanalysis,aswellastheinternal causesforthecompany'sfinancialriskproblem,buildtheidentificationsystemofthe Internetfinancialcompanyfinancialrisk,financialriskevaluationsystemandfinancial riskcontrolsystem,andthenHEfinancecompanyhaslaunchedafinancialrisk identification,assessmentandcontrolanalysis.Tobespecific,(1)theriskcontrolofHE financialcompanyhasthefollowingproblems:highloanrisk,narrowfinancingchannels, singleprofitmodel,unreasonablefinancingmanagement,etc.(2)themainreasonsforthis problemare:increaseduncertaintyintheexternalenvironment,unsoundcreditsystem, largereceivablesrisk,weakloanriskpreventionandcontrolability,unreasonablecapital structure,weakfinancialriskawareness,etc.(3)inviewoftheaboveproblems,thispaper constructsafinancialriskidentificationsystemforInternetfinancialcompaniesfromthe Abstract III perspectivesoffinancialriskidentification,evaluationandcontrol.First,thefinancialrisk identificationindexsystemshouldbeestablishedfromfiveaspects,namelycapital, liquidity,assetquality,developmentabilityandprofitability.Second,byreferringtothe internalindicatorassessmentmethodsofcommercialBanks,andaccordingtotheexpert scoringmethod,theriskweightsoffinancialriskindicatorsareassigned.Accordingtothe results,theoverallfinancialstatusofthetargetcompanyisdeterminedbycomparingthe risklevelcorrespondingtothescoringrange,whichcanbeusedasthebasisforfinancial riskdetermination.Third,accordingtothepresentvalueofenterprisefinancialrisk,build basedontheCOSOERMframeworkoffinancialriskcontrolstructure,goal,management layerandbaselayer,atotalofwisdom,alltogetherfromgoalsetting,cultureconstruction andoptimizationofenterprisefinancialriskinternalcontrolsystemconsummationandso onlevelpath,dissolvethefinancialrisk,andthustheenterprisefinancialriskcontrolina reasonablerange. Keywords:Internetfinance,Financialrisk,TheCOSOERM,Riskcontrol 目录 1 目录 摘要.............................................................................................................................I Abstract..........................................................................................................................II 第1章绪论................................................................................................................1 1.1研究背景和意义..............................................................................................1 1.1.1研究背景................................................................................................1 1.1.2研究意义................................................................................................2 1.2研究思路和内容..............................................................................................3 1.3国内外文献综述..............................................................................................6 1.3.1互联网金融企业财务风险分类............................................................6 1.3.2互联网金融企业财务风险成因分析....................................................6 1.3.3互联网金融企业财务风险识别与量化................................................8 1.3.4互联网金融企业财务风险管控............................................................9 1.4研究方法和创新点..........................................................................................9 1.4.1研究方法................................................................................................9 1.4.2创新点..................................................................................................10 第2章互联网金融企业财务风险概念及理论......................................................12 2.1财务风险概述................................................................................................12 2.1.1财务风险的定义..................................................................................12 2.1.2财务风险分类及其相关定义..............................................................12 2.2互联网金融概述............................................................................................13 2.2.1互联网金融定义..................................................................................13 2.2.2互联网金融企业类型..........................................................................14 2.2.3互联网金融与传统金融区别..............................................................15 2.3互联网金融企业财务风险............................................................................16 2.3.1互联网金融企业财务风险