创业板公司财务风险特征分析.docxVIP

目 录 摘 要 当公司由于其筹资方式不理想、财务结构偏差、经营管理不善等原因，导致公司丧失了自身偿债能力，并可能给公司带来了经济损失时，可以称这种风险为公司财务风险。主要是在筹资、投资、回收资金和利润分配等公司运营过程中产生。随着市场竞争的加剧，财务风险的预防控制逐渐成为公司生存和发展的重要一环，在公司中占据重要地位。 论文在对财务风险基本概念进行阐述与界定后，选择资产负债率、负债结构比以及财务杠杆系数等指标，对五十家创业板公司进行数据的收集整理。与此同时，采用趋势分析以及回归分析等方法对数据进行处理，得出公司财务风险受到资产负债率、负债结构比以及财务杠杆等指标的影响。进而研究得出财务风险的程度高低将对公司价值有着重要影响，财务风险越高，越会阻碍公司价值最大化的进程，因此，对公司财务风险的有效控制显得尤为重要。论文基于财务风险理论知识与创业板公司数据分析的结果，提出具体化、针对性的建议：采取筹资结构多样化、完善财务责任指标体系以及建立财务风险预警系统等举措，旨在为创业板公司财务风险防控提供切实可行的措施建议，有利于公司价值最大化目标的实现。 关键词：财务风险；创业板公司；风险防范 Analysis of Financial Risk Characteristics of Gem Companies from 2013 to 2017 Abstract When a company loses its solvency due to its unsatisfactory financing method, financial structure deviation, poor operation and management and other reasons, and may bring economic losses to the company, this risk can be called financial risk of the company.It is mainly generated in the process of financing, investment, capital recovery and profit distribution. After expounding and defining the basic concept of financial risk, this paper selects indicators such as asset-liability ratio, debt-liability structure ratio and financial leverage coefficient to collect and sort out the data of 50 gem companies.At the same time, the trend analysis and regression analysis are used to process the data, and it is concluded that the companys financial risk is affected by the asset-liability ratio, debt-structure ratio and financial leverage and other indicators.Furthermore, it is concluded that the degree of financial risk will have an important impact on the companys value. The higher the financial risk is, the more it will hinder the process of maximizing the companys value. Therefore, it is particularly important to effectively control the companys financial risk.Paper based on the theory of financial risk knowledge the result of data analysis, with the gem company specific and targeted Suggestions: adopt diversified financing structure, perfect the index system of financial responsibility and meas