中小企业财务风险控制研究——以郑氏兄弟食品有限公司为例(毕业论文).doc
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攀枝花学院本科毕业论文
中小企业财务风险控制研究
——以郑氏兄弟食品有限公司为例
学生姓名:
学生学号:
院 (系): 经济与管理学院
年级专业: 2014级会计学
指导教师:
助理指导教师:
二〇一八年五月
攀枝花学院本科毕业论文 摘 要
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摘要
在市场经济条件下,企业的发展时时刻刻都面临着来自市场的风险,最终都会在财务上表现出来。财务风险是无处不在的,企业在发展过程中需要了解与防范财务风险,从而有效控制财务风险带来的影响。所以,企业要在市场经济的竞争之中保持持续的竞争优势,就要对公司的财务风险进行合理的控制与管理。
本文首先阐述了财务风险控制的有关理论,分析了中小企业财务风险控制的现状及成因,并在此基础上提出了防范与改进措施:优化财务结构;加强财务预算管理;定期对财会人员培训,强化其财务风险控制观念;提高自身的融资能力;树立良好的信用意识。最后,本文结合郑氏兄弟食品有限公司实际经营情况分析其财务风险的控制现状和存在的问题,对其提出了改进财务风险控制的措施。
关键词 中小企业,财务活动,财务风险,风险控制研究
攀枝花学院本科毕业论文 ABSTRACT
ABSTRACT
Under the condition of market economy, the development of the enterprise always faces the risk from the market, and finally it will be shown in the financial. Financial risks are ubiquitous, and enterprises need to understand and guard against financial risks in the process of development, so as to effectively control the impact of financial risk. Therefore, enterprises in the market economy to maintain a sustained competitive advantage, it is to the companys financial risk for a reasonable control and management.
This paper first describes the relevant theories of financial risk control, analysis of the small and medium-sized enterprise financial risk control status quo and the causes, and based on this proposed prevention and improvement measures: optimizing the financial structure; strengthen the management of financial budget; regularly for the accounting personnel training, strengthen the financial risk control concept; improve the ability of self financing; establish good credit awareness. Finally, on the basis of the actual operation of the Cheng brothers Food Co., Ltd. control present situation and causes of the financial risk analysis, to put forward the improvement measures of financial risk.
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