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

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：雷霆学生学号：201210303036院（系）：经济与管理学院年级专业：2012级会计学指导教师：朱波强教授助理指导教师：李权讲师二〇一六年五月攀枝花学院本科毕业论文摘要I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ABSTRACTIIABSTRACTUndertheconditionofmarketeconomy,thedevelopmentoftheenterprisealwaysfacestheriskfromthemarket,andfinallyitwillbeshowninthefinancial.Financialrisksareubiquitous,andenterprisesneedtounderstandandguardagainstfinancialrisksintheprocessofdevelopment,soastoeffectivelycontroltheimpactoffinancialrisk.Therefore,enterprisesinthemarketeconomytomaintainasustainedcompetitiveadvantage,itistothecompany'sfinancialriskforareasonablecontrolandmanagement.Thispaperfirstdescribestherelevanttheoriesoffinancialriskcontrol,analysisofthesmallandmedium-sizedenterprisefinancialriskcontrolstatusquoandthecauses,andbasedonthisproposedpreventionandimprovementmeasures:optimizingthefinancialstructure;strengthenthemanagementoffinancialbudget;regularlyfortheaccountingpersonneltraining,strengthenthefinancialriskcontrolconcept;improvetheabilityofselffinancing;establishgoodcreditawareness.Finally,onthebasisoftheactualoperationoftheChengbrothersFoodCo.,Ltd.controlpresentsituationandcausesofthefinancialriskanalysis,toputforwardtheimprovementmeasuresoffinancialrisk.KeywordsCreditRisk，RiskManagement，CommercialBank，BankofChina攀枝花学院本科毕业论文目录1目录摘要.......................................................................................................................................IABSTRACT...........................................................................................................................II绪论.......................................................................................................................................1一、财务风险控制的有关理论..........................................................................................2（一）财务风险的概念.....................................................................................................21、财务风险的基本概念..........................................................................................22、财务风险的基本特征..........................................................................................23、财务风险的分类..................................................................................................24、财务风险的成因..................................................................................................3（二）财务风险控制的概念.............................................................................................31、财务风险控制的基本概念..................................................................................32、财务风险控制的基本方法..................................................................................33、财务风险控制的重要性......................................................................................3二、中小企业财务风险控制的问题及现状分析..........................................................5（一）财务风险控制观念淡薄.........................................................................................5（二）财务结构不合理.....................................................................................................5（三）缺乏完善的财务风险控制机制.............................................................................5（四）资金短缺，融资困难.............................................................................................5（五）中小企业的预算基础薄弱.....................................................................................5（六）中小企业信用缺失.................................................................................................6三、中小企业财务风险控制的改进措施........................................................................7（一）定期对财会人员培训，强化其财务风险控制观念.............................................7（二）优化财务结构.........................................................................................................7（三）建立健全财务风险控制机制.................................................................................7（四）提高自身的融资能力.............................................................................................7（五）加强财务预算管理.................................................................................................7（六）树立良好的信用意识.............................................................................................8四、郑氏兄弟食品有限公司案例分析............................................................................9（一）公司简介.................................................................................................................9（二）公司财务风险控制的问题及现状分析.................................................................91、财务结构不合理..................................................................................................9攀枝花学院本科毕业论文目录22、公司的预算基础薄弱..........................................................................................93、家族式的管理....................