2012年 03 月 20 日 

目　錄

內容摘要.................................................................... 1

關 鍵 詞.................................................................... 1

Abstract.................................................................... 1

Key words................................................................... 2

引論........................................................................ 3

一、企業財務風險管理的相關概念.............................................. 3

（一）財務風險的概念...................................................... 3

（二）財務風險的特征...................................................... 4

（三）企業財務風險的分類.................................................. 4

二、武漢液壓設備制造有限公司財務風險現狀.................................... 4

（一）武漢液壓設備制造有限公司基本情況.................................... 4

（二）籌資風險分析........................................................ 4

（二）投資風險分析........................................................ 6

（三）經營風險分析........................................................ 8

三、 武漢液壓設備制造有限公司財務風險成因................................... 9

（一）在籌資方面，資金結構不合理.......................................... 9

（二）在投資方面，投資決策隨意性大........................................ 9

（三）在資金營運方面，企業存貨比重較大.................................... 9

（四）收益分配政策方面，股利分配政策無章可循............................. 10

（五）缺乏有效的防范財務風險的手段....................................... 10

四、武漢液壓設備制造有限公司財務風險管理的對策............................. 10

（一） 籌資風險控制...................................................... 11

（二） 投資風險控制...................................................... 11

（三） 資金回收風險控制.................................................. 11

（四） 收益分配風險控制.................................................. 11

（五）建立企業財務預警系統............................................... 12

五、結論................................................................... 12

參考文獻................................................................... 13

內容摘要：企業財務風險是企業在財務活動中由于各種不確定因素的影響，使得企業財務收益與預期發生偏離，產生財務損失或財務狀況惡化的風險。現代企業的財務風險存在于企業財務活動的各個環節，包括資本籌集、資本回收和資本收益分配，外匯匯率變動等等。中小企業是推動地方經濟發展的重要力量，也是經濟中最活躍的主題。因此，中小企業財務風險問題引起了國內外眾多學者的關注，對該方面也進行了很多全方面的研究。并取得了很大的成就。隨著經濟全球化以及我國經濟的快速發展，各種因素使得中小企業財務風險加劇，嚴重影響了我國中小企業的快速發展，基于這種情況，我們有必要結合目前我國中小企業財務風險的實際發展做進一步的研究。

本文闡述了企業財務風險管理的基本理論知識，通過對武漢液壓設備制造有限公司財務方面的了解，對其公司財務風險的現狀及成因進行了詳細的分析，針對武漢液壓設備制造有限公司財務風險管理中存在的問題，提出對策。通過對武漢液壓設備制造有限公司財務風險現狀的分析和解決，能對我國的中小企業在管理財務風險過程中提供一定的借鑒。

本文分四個部分：首先，是簡單的闡述企業財務風險的相關理論；其次，是通過武漢液壓設備制造有限公司財務風險的現狀進行分析，再次，根據對武漢液壓設備制造有限公司財務現狀的分析，從中找出一些該公司財務風險存在的原因；最后，針對武漢液壓設備制造有限公司財務風險存在的原因提出一些對策建議。

關 鍵 詞：財務風險；成因分析；財務管理

Abstract：The financial risks of enterprise is the enterprise in financial activity, some uncertain factors, makes the enterprise financial returns and expected to happen deviation, produce financial loss or financial deterioration in risk. Modern the financial risk of the enterprise exists in financial activities of each link, including raise capital, capital recovery and capital income distribution, exchange rate changes, etc. Small and medium-sized enterprises in promoting local economic development is the important power, is also the most active theme in the economy. Therefore, small and medium-sized enterprise financial risk caused the domestic and foreign many scholars' attention, to the aspects were also a lot of the research. And made great achievements. With the globalization of economy and the rapid economic development of our country, all sorts of factors make smes financial risk intensifies, serious impact on the rapid development of small and medium-sized enterprises in China, and based on this, we need to small and medium-sized enterprises in China based on the actual development of the financial risk of further studies.

This paper expounds the enterprise financial risk management of the basic theoretical knowledge, through to the wuhan hydraulic equipment manufacturing Co., LTD. Of the financial aspects of understanding, the company of the financial risk of present situation and cause a detailed analysis for wuhan hydraulic equipment manufacture Co., LTD, financial risk the problems existing in the management and puts forward countermeasures. Through to the wuhan hydraulic equipment manufacture Co., LTD. Of the present situation of the financial risk analysis and solution of the medium and small enterprises in China in the process of financial risk management provide certain reference.

This paper points four parts: first of all, is simply explained the related theory of the financial risks of enterprise; Next, it is through the wuhan hydraulic equipment manufacture Co., LTD, financial risk analysis on the status quo of, again, according to the wuhan hydraulic equipment manufacture Co., LTD, financial status analysis, find out the some the company the reason of the existence of the financial risk; Finally, the wuhan hydraulic equipment manufacture Co., LTD. The reason for the existence of the financial risk to put forward some countermeasures.

Key words：financial risk， cause analysis， financial management

學習心得體會范文：論文代寫：中小企業財務風險的成因與防范版權歸作者所有,轉載請注明出處!