无锡百川化工集团财务风险分析
摘 要
随着中国市场经济的日益发展、逐步规范,上市公司面临的不确定性日益加剧并出现各种问题，主要原因还是公司存在各种各样的风险。社会再生产过程中公司筹集资金、投入生产、销售回收资金与分配利润。由于宏观环境复杂多变和各种因素的不确定性，财务风险存在于公司资金运动的每一个环节，可以说公司财务活动全过程都存在风险，而公司财务状况和经营成果也就随之产生不确定性。应采取恰当措施进行处理以免公司遭受损失,甚至会因此破产倒闭。
本文首先财务风险分析和控制的相关理论和方法进行了综述;通过对无锡百川化工集团的财务风险进行分析与评价，我们对该公司的财务风险实行了一系列控制办法，主要是从筹资和经营活动两个部分分别分析，然后，利用公司的年报数据，用财务报表分析等方法对公司的财务风险进行分析并做出给出正确的评价，总结其财务风险产生的原因。在此基础进一步风险处理方法，包括多方面探索扩宽负债筹资方式，完善应收帐款风险控制等几个方面提出了一系列公司防范财务风险的措施。
关键词：无锡百川化工集团;财务风险;风险管理
Abstract
With the development of China's market economy, gradually standardized, the uncertainty of listed companies are facing increasing and problems, the main reason is the company there are all kind of risk. Companies to raise funds in the process of social reproduction, and their money back into production, sales and distribution of the profits. Due to the macro environment is complicated and various factors of uncertainty, financial risks exist in every link of company capital movement, to say the company's financial activity entire process all the risks, and the company's financial position and operating results will be the resulting uncertainty. Should take appropriate measures to deal with in order to avoid the company suffered losses, even so have failed.
In this paper, first of all, financial risk analysis and control of relevant theories and methods were summarized; Of chemical industrylimited liability company financial risk analysis and evaluation, we implemented a series of on the company's financial risk control measures, mainly from financing and operating activities of two parts, respectively, analysis, and then, using the company's annual report data, use financial statement analysis and other methods to analyze the financial risk of the company and to give the correct evaluation, summed up the causes of the financial risk. On the basis of further risk treatment methods, including various exploring expanding debt financing way, improve the accounts receivable risk control and so on several aspects put forward a series of measures to guard against financial risks.
Keywords: chemical industrylimited liability company;financial risk;risk management
目 录
摘 要 I
Abstract II
绪 论 1
1 财务风险的相关理论 2
1.1财务风险的界定 2
1.2财务风险的相关理论 3
1.2.1财务风险识别 3
1.2.2财务风险评价 3
1.2.3财务风险控制 3
1.3无锡百川化工集团简介 4
2 无锡百川化工集团财务风险分析 5
2.1筹资风险分析 5
2.1.1筹资风险逐年加大 5
2.1.2筹资风险产生的原因 6
2.2经营风险分析 7
2.2.1经营风险不稳定 7
2.2.2经营风险产生的原因 9
3 无锡百川化工集团财务风险的控制措施 11
3.1筹资风险的控制措施 11
3.1.1多方面探索扩宽负债筹资方式 11
3.1.2控制负债所占的比率 11
3.2经营活动风险的控制措施 12
3.2.1加强存货关键环节的管控 12
3.2.2细化应收账款风险管理 13
结 论 15
致 谢 16
参考文献 17
Appendix 18
附 录 20
附 表 22
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