论文总字数：17049字

摘 要

当今社会迅速发展的经济使企业之间的竞争越来越激烈，企业所处的税收和法律环境、风险环境等都已经发生了革命性的变化，企业的经营面临着更大的市场风险。当前国内的企业对财务风险方面的研究并不充分，企业往往因为流动资金短缺、筹资困难或者投资失败等种种原因而陷入窘境，甚至发生破产倒闭等恶劣情况。因此深入对企业财务风险产生的原因的分析，建立企业财务预警系统，采取切实有效的措施防范财务风险，是目前企业发展过程中亟待解决的重点问题。在面对机遇和挑战时，建立一套科学有效的财务风险预警系统不仅可以使企业对外部客观环境及内部财政系统有一个全面实时的了解，对突发事件能做到及时应对，为妥善处理危机提供了可能，而且还能同时做好防范工作，减少不必要的损失，使企业朝着更好的方向发展。我国大多数企业目前的财务风险预警意识相较于发达国家仍然非常淡薄, 建立一套有效的财务风险预警机制势在必行。

本文首先介绍了国外及国内相关研究的现状，总结了财务风险的特点，并分析其产生的原因，总结了已有的预警方式和程序，最后通过对我国热电行业某企业的财务报表关键数据进行定量分析，指出该企业经营发展过程中存在的财务风险和问题，并尝试有针对性的提出相应的预警与防范措施。

关键词：财务风险;预警;防范

The Financial Risk Early Warning and Prevention of Enterprise

Abstract

With the rapid development of the national economy, the competition among enterprises becomes more and more intense. Profound changes has undergone under economic laws, tax environment and risk environment, enterprises will face greater market risk. Now, the research of the financial risk in our country is not enough, enterprises often involved in an awkward situation because of liquidity shortage, difficulty of financing or investment failure or other reasons, and it even caused enterprises go bankrupt. Therefore, it is an urgent need to make in-depth analysis of causes of the financial risks of enterprise, financial early-warning system of enterprise architecture, take practical and effective measures to guard against financial risks in the process of enterprise development. In the face of opportunities and challenges, establish a set of scientific and effective financial risk early warning system can make enterprise external objective environment and the internal financial systems have a comprehensive real-time understanding and to emergencies can do a respond to in time, it also enable enterprises to move towards a better direction. At present, the consciousness of financial risk pre-warning in our country is relatively weak, and establish a set of effective financial risk early warning system is imperative.

In this paper, we first introduce the research status at home and abroad, then summarize the characteristics of the financial risk, and try to analyze its causes, at the same time, summarize the existing early warning methods and procedures. At last by a quantitative analysis by the financial statements of an enterprise in the thermal power industry in our country, I try to point out the exist financial risk, and then puts forward the corresponding measures to prevent early warning.

Keywords: Financial risk; Risk warning; Risk prevention

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景及意义 1

1.2 国内外研究现状 1

1.2.1 国外研究现状 1

1.2.2 国内研究现状 2

1.3 研究思路及论文框架 3

第二章 理论与文献回顾 4

2.1 财务风险理论分析 4

2.1.1特点 4

2.1.2产生原因 4

2.2 财务风险预警 5

2.2.1 概念 5

2.2.2 要素 5

2.2.3 重要性 5

2.2.4 程序 6

2.2.5 问题 6

第三章 某企业财务现状分析 7

3.1 相关资料 7

3.1.1 企业概况 7

3.1.2 主要财务数据及财务指标 7

3.2 财务风险定量分析 8

3.2.1 应收账款相关指标分析 8

3.2.2 盈利能力及费用分析 8

3.2.3 偿债能力指标分析 8

第四章 风险预警与防范措施 10

4.1 风险预警措施 10

4.1.1 建立点与线相结合的预警系统 10

4.1.2 设立资金管理中心 10

4.1.3 预算执行监督机制 10

4.2 风险防范措施 10

4.2.1 确立财务分析指标体系，科学设置内部控制系统 10

4.2.2 强化资产管理环节，加强企业风险控制 11

4.2.3 研究国家政策，制定战略规划 11

4.2.4 加强银行沟通，优化融资程序 11

结 语 12

致 谢 13

参考文献 14

第一章 绪 论

1.1 研究背景及意义

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