财务风险的分析与防范—以獐子岛为例-财务管理本科毕业设计论文正文初稿.doc

廊坊师范学院成人教育 本科毕业论文（设计） 题 目：财务风险的分析与防范——以獐子岛为例 学生姓名：李刚 学 号：2013110006 指导教师： 院别（函授站）：继续教育学院（霸州正大） 专 业：财务管理 年 级：2013级 完成日期 2015 年 6 月 30 日 财务风险的分析与防范——以獐子岛为例 李 刚 摘 要：随着我国经济的发展，财务风险是企业日常财务管理的一个重要组成部分。通过对财务风险内在的成因分析，才能提高企业的管理，才能使企业提前预测财务风险，提高企业的风险应对措施，从而提高企业的盈利能力。本文以风险管理和财务管理理论为基础, 结合相关的图表，对嶂子岛的财务风险进行分析。因为在最近股市上，嶂子岛集团发布公告，称因受到北黄海异常冷水团的影响，105.64万亩即将进入收获期的虾夷扇贝绝收，进而计提存货减值，说明该公司在存在一定的财务风险问题或者将会做出重大的调整。 因此，本文首先通过对财务风险的相关理论进行描述，并分析对财务风险进行分析的意义，然后结合上述相关的基本理论知识，对嶂子岛财务风险进行分析，最终提出相关的防范对策。本文的研究主要是针对嶂子岛的具体情况，能够强化嶂子岛财务风险意识, 并对嶂子岛的财务风险防范提供理论和实践上的指导。高效的财务风险管理有利于企业的盈利，能够提高企业的经营能力，结合现阶段嶂子岛的基本股市情况，分析嶂子岛的财务风险是必要的。 关键词：嶂子岛；财务风险；风险防范 ABSTRACT ABSTRACT: As Chinas economic development, financial risk is an important part of daily financial management. Through the analysis of the causes of the financial risk inherent in order to improve enterprise management, to enable enterprises to predict in advance the financial risk, improve risk response measures to improve profitability. In this paper, risk management and financial management theory, with related charts, financial risk sub-peaks of the island for analysis. Because in the recent stock market peaks sub Island Group announcement, said the North Yellow Sea due to abnormal cold affected groups, 105.64 acres is about to enter the scallop harvest crops, and thus impairment of inventory, indicating that there is a certain company financial risk problems or will make significant adjustments. Therefore, this paper through the financial risks related theory to describe and analyze the significance of financial risk analysis, and a combination of these basic theoretical knowledge related to the sub-island peaks financial risk analysis, and ultimately put forward relevant countermeasures. This study is mainly aimed at the specific circumstances of sub-peaks of the island, the island can strengthen sub peaks financial risk awareness, financial risk