2012年 03 月 20 日 

目　錄

內(nèi)容摘要.................................................................... 1

關(guān) 鍵 詞.................................................................... 1

Abstract.................................................................... 1

Key words................................................................... 2

引論........................................................................ 3

一、企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理的相關(guān)概念.............................................. 3

（一）財(cái)務(wù)風(fēng)險(xiǎn)的概念...................................................... 3

（二）財(cái)務(wù)風(fēng)險(xiǎn)的特征...................................................... 4

（三）企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的分類.................................................. 4

二、武漢液壓設(shè)備制造有限公司財(cái)務(wù)風(fēng)險(xiǎn)現(xiàn)狀.................................... 4

（一）武漢液壓設(shè)備制造有限公司基本情況.................................... 4

（二）籌資風(fēng)險(xiǎn)分析........................................................ 4

（二）投資風(fēng)險(xiǎn)分析........................................................ 6

（三）經(jīng)營(yíng)風(fēng)險(xiǎn)分析........................................................ 8

三、 武漢液壓設(shè)備制造有限公司財(cái)務(wù)風(fēng)險(xiǎn)成因................................... 9

（一）在籌資方面，資金結(jié)構(gòu)不合理.......................................... 9

（二）在投資方面，投資決策隨意性大........................................ 9

（三）在資金營(yíng)運(yùn)方面，企業(yè)存貨比重較大.................................... 9

（四）收益分配政策方面，股利分配政策無章可循............................. 10

（五）缺乏有效的防范財(cái)務(wù)風(fēng)險(xiǎn)的手段....................................... 10

四、武漢液壓設(shè)備制造有限公司財(cái)務(wù)風(fēng)險(xiǎn)管理的對(duì)策............................. 10

（一） 籌資風(fēng)險(xiǎn)控制...................................................... 11

（二） 投資風(fēng)險(xiǎn)控制...................................................... 11

（三） 資金回收風(fēng)險(xiǎn)控制.................................................. 11

（四） 收益分配風(fēng)險(xiǎn)控制.................................................. 11

（五）建立企業(yè)財(cái)務(wù)預(yù)警系統(tǒng)............................................... 12

五、結(jié)論................................................................... 12

參考文獻(xiàn)................................................................... 13

內(nèi)容摘要：企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)是企業(yè)在財(cái)務(wù)活動(dòng)中由于各種不確定因素的影響，使得企業(yè)財(cái)務(wù)收益與預(yù)期發(fā)生偏離，產(chǎn)生財(cái)務(wù)損失或財(cái)務(wù)狀況惡化的風(fēng)險(xiǎn)。現(xiàn)代企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)存在于企業(yè)財(cái)務(wù)活動(dòng)的各個(gè)環(huán)節(jié)，包括資本籌集、資本回收和資本收益分配，外匯匯率變動(dòng)等等。中小企業(yè)是推動(dòng)地方經(jīng)濟(jì)發(fā)展的重要力量，也是經(jīng)濟(jì)中最活躍的主題。因此，中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)問題引起了國內(nèi)外眾多學(xué)者的關(guān)注，對(duì)該方面也進(jìn)行了很多全方面的研究。并取得了很大的成就。隨著經(jīng)濟(jì)全球化以及我國經(jīng)濟(jì)的快速發(fā)展，各種因素使得中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)加劇，嚴(yán)重影響了我國中小企業(yè)的快速發(fā)展，基于這種情況，我們有必要結(jié)合目前我國中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的實(shí)際發(fā)展做進(jìn)一步的研究。

本文闡述了企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理的基本理論知識(shí)，通過對(duì)武漢液壓設(shè)備制造有限公司財(cái)務(wù)方面的了解，對(duì)其公司財(cái)務(wù)風(fēng)險(xiǎn)的現(xiàn)狀及成因進(jìn)行了詳細(xì)的分析，針對(duì)武漢液壓設(shè)備制造有限公司財(cái)務(wù)風(fēng)險(xiǎn)管理中存在的問題，提出對(duì)策。通過對(duì)武漢液壓設(shè)備制造有限公司財(cái)務(wù)風(fēng)險(xiǎn)現(xiàn)狀的分析和解決，能對(duì)我國的中小企業(yè)在管理財(cái)務(wù)風(fēng)險(xiǎn)過程中提供一定的借鑒。

本文分四個(gè)部分：首先，是簡(jiǎn)單的闡述企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的相關(guān)理論；其次，是通過武漢液壓設(shè)備制造有限公司財(cái)務(wù)風(fēng)險(xiǎn)的現(xiàn)狀進(jìn)行分析，再次，根據(jù)對(duì)武漢液壓設(shè)備制造有限公司財(cái)務(wù)現(xiàn)狀的分析，從中找出一些該公司財(cái)務(wù)風(fēng)險(xiǎn)存在的原因；最后，針對(duì)武漢液壓設(shè)備制造有限公司財(cái)務(wù)風(fēng)險(xiǎn)存在的原因提出一些對(duì)策建議。

關(guān) 鍵 詞：財(cái)務(wù)風(fēng)險(xiǎn)；成因分析；財(cái)務(wù)管理

Abstract：The financial risks of enterprise is the enterprise in financial activity, some uncertain factors, makes the enterprise financial returns and expected to happen deviation, produce financial loss or financial deterioration in risk. Modern the financial risk of the enterprise exists in financial activities of each link, including raise capital, capital recovery and capital income distribution, exchange rate changes, etc. Small and medium-sized enterprises in promoting local economic development is the important power, is also the most active theme in the economy. Therefore, small and medium-sized enterprise financial risk caused the domestic and foreign many scholars' attention, to the aspects were also a lot of the research. And made great achievements. With the globalization of economy and the rapid economic development of our country, all sorts of factors make smes financial risk intensifies, serious impact on the rapid development of small and medium-sized enterprises in China, and based on this, we need to small and medium-sized enterprises in China based on the actual development of the financial risk of further studies.

This paper expounds the enterprise financial risk management of the basic theoretical knowledge, through to the wuhan hydraulic equipment manufacturing Co., LTD. Of the financial aspects of understanding, the company of the financial risk of present situation and cause a detailed analysis for wuhan hydraulic equipment manufacture Co., LTD, financial risk the problems existing in the management and puts forward countermeasures. Through to the wuhan hydraulic equipment manufacture Co., LTD. Of the present situation of the financial risk analysis and solution of the medium and small enterprises in China in the process of financial risk management provide certain reference.

This paper points four parts: first of all, is simply explained the related theory of the financial risks of enterprise; Next, it is through the wuhan hydraulic equipment manufacture Co., LTD, financial risk analysis on the status quo of, again, according to the wuhan hydraulic equipment manufacture Co., LTD, financial status analysis, find out the some the company the reason of the existence of the financial risk; Finally, the wuhan hydraulic equipment manufacture Co., LTD. The reason for the existence of the financial risk to put forward some countermeasures.

Key words：financial risk， cause analysis， financial management

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