《论文_金融论文企业财务风险相关理论概述(定稿)》.doc

摘要 Abstract The high-tech industry is playing the most dynamic part in the global economy. The rapid development of SMEs has made tremendous achievements in promoting economic development. Because of the increasing uncertainty which small and medium enterprises facing, the potential financial risk will make companies in trouble. Based on the identification and analysis of financial current situation in Triolion Tech, this paper reveals the causes of the financial risk arising: the irrational capital structure, difficult to guarantee the recovery of funds and the uncertainty about the current tax preferential policies. And some prevention measures would help. This paper intends to remind the high-tech small and medium enterprises that they should attach great importance to the financial risk. These companies should learn to keep the proper balance between the business development and financial operations, and to control financial risks. The result will address the practical significance of keeping domestic economy healthy development, which has far-reaching meaning. Key words high-tech industry SMEs the financial risk causes 目　　录 摘　　要 I Abstract II 第1章 绪论 1 1.1 研究的背景和意义 1 1.2 国内外的研究现状 3 1.2.1 国外的研究现状 3 1.2.2 国内的研究现状 4 1.3 研究思路和方法 5 1.3.1 研究思路 5 1.3.2 研究方法 5 第2章 企业财务风险相关理论概述 6 2.1 财务风险的概念 6 2.2 企业财务风险的基本类型 7 2.2.1 筹资风险 7 2.2.2 投资风险 8 2.2.3 经营风险 8 2.2.4 政策风险 9 第3章 北京彩讯科技股份有限公司的现状及面临的财务风险 10 3.1 彩讯科技的概况 10 3.2彩讯科技所处行业背景分析 11 3.3 彩讯科技的融资环境分析 13 3.4 彩讯科技面临的财务风险 14 3.4.1 资金结构不合理，筹资途径风险大 15 3.4.2投资现金流净额偏低 18 3.4.3营运环节资金流动性差 20 3.4.4依赖当前优惠政策 25 第4章 彩讯科技财务风险的成因分析 26 4.1企业决策者缺乏风险防范意识 26 4.2盲目追求规模经济 27 4.3 经营模式缺乏灵活性 28 4.4 优惠政策的临时性 29 第5章 彩讯科技降低财务风险的对策分析 30 5.1调整资金结构,积极开展间接融资 30 5.2加强投资管理 31 5.3实施双模式发展,积极防范经营风险 32 5.4积极抵御政策风险 34 结束语 35 致谢 36 参考文献 37 Contents Abstract II Chapter 1 Introduction 1 1.1 The background and significance of research 1 1.2 The status of research on financial risk 3 1.2.1 Present condition of abroad researches 3 1.2.2 Present condition of domesti