XX净化设备有限公司财务风险控制体系研究.doc

摘要：在竞争日益激烈的市场环境下，各行各业都面临着越来越复杂的经营风险。财务风险是企业财务活动中客观存在的因素，是市场经济条件下企业资金运动的必然产物。每个企业都需要建立适合自己的财务风险控制体系，尽可能的减少财务风险的发生。

　　　本文选择苏州净化设备有限公司财务风险控制体系存在的问题作为研究的对象，运用文献研究法、案例研究法、归纳演绎法、COSO内部控制等方法，从公司财务控制存在的主要问题入手，对如何构建财务风险的控制体系进行分析和研究。首先，本文对财务风险和内部控制的概念进行了简述，了解国内外关于财务风险相关理论的研究现状；接着对苏州净化设备有限公司的财务风险的现状进行分析，然后找出苏州净化设备有限公司的财务风险控制体系中存在的问题，研究发现公司的管理文化不清楚、工作人员自身方面存在不足、治理结构不完善、制定的公司目标不明确、对公司的财务指标没有进行计算，在财务风险的控制活动、信息沟通和监督方面都存在着严重的问题。并且提出了相应了解决方案：对公司财务风险的内部环境进行改进，制定了明确了公司目标，运用财务指标对公司的财务风险进行评估，加强筹资、投资和应收账款的管理，对公司的财务风险信息进行实时监督和控制。

关键词 财务风险；内部控制；控制体系

Abstract：In the increasingly competitive market environment, all walks of life are faced with the increasingly complex operating risk. Financial risk is the objective existence factor in enterprise financial activity and the inevitable outcome of the enterprise capital movement under condition of market economy. Every enterprise all need to set up suitable financial risk control system, to reduce the occurrence of financial risk as far as possible.

　　　This paper choose the existing problems in the financial risk control system in Suzhou purification equipment Co.Ltd as the research object, Using literature research, case method ,inductive deductive method and the COSO internal control methods and so on. Starting from the subsistence main problems of corporate financial control and studying on how to build a financial risk control system.

　　　At first, this article makes a brief introduction on the concept of financial risk and internal control, to understand the research status of relevant theories in domestic and foreign about financial risk. Secondly , this article analyses the present situation of the financial risk about Suzhou purification equipment Co. Ltd. and then find the existing problems in the financial risk control system in Suzhou purification equipment Co.Ltd. The study found that the company management culture is not clear. Staff have their own shortcomings ,the governance structure is imperfect ,company's target is not clear and the company's financial indicators don't have to calculate. There are having serious problems of information communication and supervision in the financial risk control activities. For this, we put forward the corresponding solutions which is to improve the internal environment of company financial risk , make and clear the company's target, use financial indicators to evaluate the financial risk of the company, strengthen the investment , financing and receivable management ,to monitor and control the financial risk information of the company in time.

Keywords  financial risks  internal control  control system