摘 要
改革開放以來(lái)，我國(guó)私人投資辦企業(yè)的積極性空前高漲，私營(yíng)經(jīng)濟(jì)得到了長(zhǎng)足的發(fā)展。私營(yíng)企業(yè)為創(chuàng)造稅收、繁榮經(jīng)濟(jì)、增加就業(yè)等方面作出了一定貢獻(xiàn)。但在私營(yíng)企業(yè)的發(fā)展中也看到，只有少數(shù)企業(yè)能在短時(shí)間內(nèi)完成原始積累，發(fā)展為規(guī)模大、管理規(guī)范、資本雄厚、市場(chǎng)競(jìng)爭(zhēng)力強(qiáng)的大企業(yè)，相當(dāng)一部分私營(yíng)企業(yè)處于“高出生與高死亡率”狀態(tài)。影響私營(yíng)企業(yè)發(fā)展的因素很多，既有外部因素，又有內(nèi)部因素，其中企業(yè)財(cái)務(wù)管理水平是影響其發(fā)展的一個(gè)重要內(nèi)部因素。分析私營(yíng)企業(yè)財(cái)務(wù)管理特征，探索財(cái)務(wù)管理與理財(cái)環(huán)境影響的關(guān)系以及如何有效運(yùn)用優(yōu)秀私營(yíng)企業(yè)的成功財(cái)務(wù)管理模式，有助于提高企業(yè)的財(cái)務(wù)管理水平，促進(jìn)私營(yíng)企業(yè)的健康發(fā)展。
企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)存在于企業(yè)財(cái)務(wù)管理工作的各個(gè)環(huán)節(jié)，企業(yè)的財(cái)務(wù)決策幾乎是在風(fēng)險(xiǎn)和不確定性的情況下做出的，尤其是在中國(guó)市場(chǎng)經(jīng)濟(jì)發(fā)育不健全的條件下更是不可避免。本文正是以企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)為研究對(duì)象，從財(cái)務(wù)風(fēng)險(xiǎn)的基本理論入手，研究企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的防范問(wèn)題。論文以企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的相關(guān)理論為基礎(chǔ)，詳細(xì)介紹了財(cái)務(wù)風(fēng)險(xiǎn)測(cè)量和預(yù)警模型，如財(cái)務(wù)比率分析法，期望權(quán)益資本收益法，Z分?jǐn)?shù)模型，F(xiàn)分?jǐn)?shù)模型。利用財(cái)務(wù)風(fēng)險(xiǎn)的測(cè)量模型與預(yù)警模型和xx木器廠的具體資料，對(duì)xx木器廠的財(cái)務(wù)風(fēng)險(xiǎn)的主要方面，特別是當(dāng)前公司實(shí)踐中存在的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行了分析，并依據(jù)xx木器廠財(cái)務(wù)分析結(jié)果提出了要對(duì)xx木器廠內(nèi)部財(cái)務(wù)關(guān)系及規(guī)范，改善xx木器廠財(cái)務(wù)運(yùn)行方式和加強(qiáng)對(duì)xx木器廠會(huì)計(jì)風(fēng)險(xiǎn)防范。完善風(fēng)險(xiǎn)管理機(jī)構(gòu)，進(jìn)一步防范企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)。確保企業(yè)向著合理，科學(xué)，健康的方向發(fā)展。
關(guān) 鍵 詞 財(cái)務(wù)風(fēng)險(xiǎn) 風(fēng)險(xiǎn)測(cè)量 風(fēng)險(xiǎn)防范

Abstract


Since reform and opening up, China's private enterprises invest in unprecedented initiative, the private economy has grown by leaps and bounds. The private sector to create revenue, prosperous economy and increase employment and so on have made some contribution. However, the development of private enterprises have also seen, only a handful of enterprises can be completed in a short period of time primitive accumulation, the development of large-scale, management norms, well capitalized and highly competitive market, large enterprises and a considerable number of private enterprises in the "high birth and high mortality rate "state. Impact on development of private enterprises in a number of factors, both external factors and internal factors, including the level of financial management of enterprises that affect the development of an important internal factors. Analysis of the characteristics of private sector financial management, financial management and financial management to explore the impact of the relationship between the environment and how effective use of good financial management of the success of the private sector model, help to improve the financial management level, to promote the healthy development of private enterprises.
Enterprise's financial risk exists in the enterprise financial management in all aspects of corporate financial decision-making is almost in the risks and uncertainties to make the case, especially in the development of China's market economy is not sound is inevitable under the conditions. This article is an enterprise object for the study of financial risk, financial risk from the start with the basic theory, research enterprise of the prevention of financial risks. Papers to the risk of corporate finance theory is based on detailed information on financial risk measurement and early warning models, such as financial ratio analysis, expectations of the rights and interests of capital gains law, Z Score model, F Score model. The use of financial risk




目 錄
摘要……………………………………………………………………………….
Abstract……………………………………………………………………
第一章 緒論……………………………………………………………………..1
1.1本文研究背景
1.2國(guó)內(nèi)外研究現(xiàn)狀
1.2.1國(guó)外財(cái)務(wù)風(fēng)險(xiǎn)的研究現(xiàn)狀
1.2.2國(guó)內(nèi)財(cái)務(wù)風(fēng)險(xiǎn)的研究現(xiàn)狀
1.3本文研究目的與意義
1.3.1本文研究目的
1.3.2本文研究意義
第二章 企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)相關(guān)理論概述
2.1 財(cái)務(wù)風(fēng)險(xiǎn)的內(nèi)涵
2.1．1財(cái)務(wù)風(fēng)險(xiǎn)的定義
2.1.2財(cái)務(wù)風(fēng)險(xiǎn)的特征
2.2財(cái)務(wù)風(fēng)險(xiǎn)的成因
2.2.1宏觀環(huán)境對(duì)財(cái)務(wù)管理的影響
2.2.2財(cái)務(wù)管理人員業(yè)務(wù)素質(zhì)低
2.2.3財(cái)務(wù)決策缺乏科學(xué)性
2.2.4企業(yè)內(nèi)部關(guān)系混亂
2.3財(cái)務(wù)風(fēng)險(xiǎn)測(cè)量的方法
2.3.1財(cái)務(wù)比率分析法
2.3.2期望權(quán)益資本收益法
2.4財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警系統(tǒng)
2.4.1單變量模型
2.4.2多變量模型
第三章 xx木器廠財(cái)務(wù)風(fēng)險(xiǎn)問(wèn)題分析
3.1xx木器廠公司簡(jiǎn)介
3.2xx木器廠財(cái)務(wù)風(fēng)險(xiǎn)的測(cè)量
3.2.1測(cè)量模型應(yīng)用結(jié)果分析
3.3xx木器廠財(cái)務(wù)風(fēng)險(xiǎn)成因的分析
3.3.1財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警模型在xx木器廠的應(yīng)用
3.3.2預(yù)警模型應(yīng)用結(jié)果分析
3.3xx木器廠財(cái)務(wù)風(fēng)險(xiǎn)的防范措施
第四章 完善企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理的建議
4.1 提高企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)意識(shí)
4.2完善企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理制度
4.3提高財(cái)務(wù)風(fēng)險(xiǎn)防范的技術(shù)手段
4.3.1防范企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的措施
4.3.2防范企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的技術(shù)方法
結(jié)束語(yǔ)
致謝
參考文獻(xiàn)
附錄1
附錄2