摘 要

我國(guó)中小企業(yè)的發(fā)展非?？欤呀?jīng)成為我國(guó)經(jīng)濟(jì)增長(zhǎng)和社會(huì)發(fā)展中不可缺少的一部分，但和大企業(yè)相比，它們的籌資能力處于明顯的劣勢(shì)，籌資成本也較高，在競(jìng)爭(zhēng)中面臨的風(fēng)險(xiǎn)不斷增多，如何防范籌資風(fēng)險(xiǎn)是它們當(dāng)前面臨的緊迫問題。目前我國(guó)的風(fēng)險(xiǎn)管理尚處于起步階段，隨著經(jīng)濟(jì)建設(shè)的不斷發(fā)展，市場(chǎng)經(jīng)濟(jì)體制的建立和完善，中小企業(yè)風(fēng)險(xiǎn)管理理論與實(shí)務(wù)的研究也得到重視。
隨著經(jīng)營(yíng)不確定性增強(qiáng)，企業(yè)常常因籌資風(fēng)險(xiǎn)過大而陷入危機(jī)，對(duì)籌資風(fēng)險(xiǎn)防范與控制已成為財(cái)務(wù)管理的重要內(nèi)容。風(fēng)險(xiǎn)總是是伴隨著收益，企業(yè)在謀求利益時(shí)勢(shì)必發(fā)生風(fēng)險(xiǎn)。面對(duì)風(fēng)險(xiǎn)我們應(yīng)該有一個(gè)正確的認(rèn)識(shí)，不能逃避。本文通過對(duì)xx有限責(zé)任公司籌資風(fēng)險(xiǎn)與防范問題的研究，運(yùn)用籌資風(fēng)險(xiǎn)理論，綜合分析了xx有限責(zé)任公司在高額的負(fù)債環(huán)境下面臨的籌資風(fēng)險(xiǎn)、償債風(fēng)險(xiǎn)，提出了關(guān)于籌資風(fēng)險(xiǎn)和償債風(fēng)險(xiǎn)管理對(duì)策,目的在于使xx有限責(zé)任公司樹立正確的風(fēng)險(xiǎn)防范意識(shí)，建立有效的籌資風(fēng)險(xiǎn)防范機(jī)制，保持合理的資產(chǎn)負(fù)債率，制定出合理的負(fù)債計(jì)劃。
關(guān)鍵詞 財(cái)務(wù)風(fēng)險(xiǎn) 籌資風(fēng)險(xiǎn)防范 措施
Abstract

The development of small and medium-sized enterprises in China, has become very fast economic growth and social development in the indispensable part, but compared with large enterprises and their financing ability in obvious disadvantages, financing cost also higher in the competition facing increasing risk of how to prevent funding risk is pressing problems facing them. At present our country risk management infancy, with the continuous development of economic construction, the market economy system establishment and perfection, small and medium-sized enterprise risk management theory and practice research also get attention.
With the stronger indefinition of operation, enterprise frequently fall into crisis because of oversized fund raising risks, guard and control to fund raising risks has become the important contents of financial management. The risk will follow the income, the enterprises inevitably have the risks when seeking benefits, we should have a correct understanding facing the risks cannot evade. The article shares to the LAN MA limited liability company fund raising risk guard against a problem of research, through the use of fund raising risk concept, analysis as a study on the business environment in the high debt problems, on fund raising risk management solution, LAN MA limited liability company must set up a correct consciousness for the precaution of risk, effective mechanism for the precaution of risks in fund raising for enterprise; keep a rational liability on rate of assets an liabilities to make sure that a effective liability plan can be set up.

Keywords Financial risk Fund raising risk guard
measure


目錄
摘要………………………………………………………………………………..Ⅰ
Abstract…………………………………………………………………………..Ⅱ
緒論………………………………………………………………………………... 1
1.1研究背景 1
1.2研究現(xiàn)狀 2
1.2.1國(guó)外研究現(xiàn)狀 2
1.2.2國(guó)內(nèi)研究現(xiàn)狀 2
1.3研究的目標(biāo) 3
1.4研究方法 3
第2章第2章籌資風(fēng)險(xiǎn)與防范理論概述 5
加籌資風(fēng)險(xiǎn)理論的相關(guān)概念
2.1籌資風(fēng)險(xiǎn)的概念 5
2.2籌資風(fēng)險(xiǎn)防范原則 6
2.3籌資風(fēng)險(xiǎn)的成因分析 7
2.3.1籌資風(fēng)險(xiǎn)的內(nèi)因分析 7
2.3.2籌資風(fēng)險(xiǎn)的外因分析 8
2.4籌資風(fēng)險(xiǎn)防范與控制 9
第3章XX有限公司籌資風(fēng)險(xiǎn)現(xiàn)狀及存在問題 12
3.1XX有限公司的基本情況 12
3.2XX有限公司的籌資風(fēng)險(xiǎn)現(xiàn)狀分析 12
3.2.1短期償債能力分析 13
3.2.2長(zhǎng)期償債能力分析 15
3.3XX有限公司籌資風(fēng)險(xiǎn)存在的問題 17

第4章XX有公司籌資風(fēng)險(xiǎn)與防范的對(duì)策 19
4.1建立健全的風(fēng)險(xiǎn)管理機(jī)構(gòu) 19
4.1.1建立籌資風(fēng)險(xiǎn)管理機(jī)構(gòu) 19
4.1.2建立籌資風(fēng)險(xiǎn)的全程控制機(jī)制 19
4.2建立健全資金控制體系 22
4.3償債風(fēng)險(xiǎn)的防范 23
4.4加強(qiáng)公司內(nèi)部責(zé)任控制 24
結(jié)束語 25
致謝.................................................................................... 26
參考文獻(xiàn)........................................................ 27