德通公司财务风险管理研究.doc

摘要:近年来，企业因财务风险陷入危机的问题被越来越多的学者关注。有人曾对北京中关村5000多家企业做过研究调查，发现生存时间超过5年的仅有430家，不足10%，8年以上的仅占3%左右，而其余90%以上的企业更是早就销声匿迹。而这些企业倒闭的原因大都因为忽略财务风险的存在，最终发展为财务危机并且没有得到及时的挽救。

　　　加强企业财务风险的管理对于处在市场经济刚刚起步环境中的我国中小企业和民营企业来说有着重要的理论意义和实践价值。本文共分为五个部分：第一部分是绪论，介绍本文的研究背景、意义、研究内容、研究方法和国内外研究现状。第二部分对财务风险的理论进行了概述，主要从财务风险的定义、类型、特征及管理四个方面进行介绍。第三部分介绍德通公司的财务风险现状，通过分析德通公司的资产负债表、利润表识别其财务状况中存在的风险，然后运用定量分析对其财务风险进行了分析和评价。第四部分是德通公司财务风险的管理，针对德通公司存在的财务风险提出了相应的控制管理措施。最后是结论，结合德通公司财务风险情况和预警模型的建立，提出了在今后对财务风险的研究中还应进一步探讨非财务因素对企业财务风险的影响程度。

　　　本文旨在通过对德通公司财务风险的分析和研究，找出能够适应我国处于刚刚起步并发展过程中的广大中小企业控制财务风险的方式、方法，并引起相关重视。

关键词：财务风险；风险控制；财务风险预警

Abstract:In recent years, the enterprise crisis because of financial risk problems are more and more scholars pay close attention to. Someone once have done research for more than 5000 enterprises in ZhongGuancun, found that only 430 survival time more than 5 years, less than 10%, more than 8 years of accounts for only about 3%, while the remaining 90% or more of the companies have long disappeared. Spectacular business failures and the failure reasons, mostly because of ignoring to effectively guard against financial risk and leads to the deterioration of the financial condition, eventually into a financial crisis can not get timely and effective to save again.

　　　Strengthen enterprise financial risk management for small and medium-sized enterprises in our country in a fledgling market economy environment has important theoretical significance and practical value. This article altogether is divided into five parts: the first part is introduction, introduced this article research background, significance and research status at home and abroad. The second part makes a brief introduction to the theory of financial risk, mainly from the definition, types and characteristics of financial risk and avoid method is presented in four aspects. Is the third part, through the company's financial risk assessment, through to the Dayton company solvency analysis, profitability analysis, cash flow analysis and combined with analysis found that the financial risk of the company and the relevant evaluation is given. The fourth part is through the company's financial risk management, through introducing the internal control mechanism and the financial risk early warning model, combined with the actual financial status of the company of general risk control measures are given. The fifth part is the conclusion, combining with DeTong company financial risk situation and the establishment of early warning mechanism, proposed in the study of financial risk in the future should also further discussed the impact of financial factors on the enterprise financial risk.

　　　This paper aims to the financial risk’s analysis and research of DeTong company, to find out the means, methods for starting and controlling financial risk of small and medium-sized enterprises in the development in our country , and to accurate the attention of the relevant.

Keywords  Financial Risk  Risk Control of Financial  Risk Early Warning