中国民营上市公司财务风险现状和对策分析——以顺丰控股集团为例

论文总字数：18040字

摘 要

随着我国社会主义市场经济的不断发展，经济结构的不断完善，我国经济走上了腾飞的道路。“大众创新，万众创新”的提出，市场不断涌现出新的活力和新的企业。民营企业的快速发展和涌现使我国市场不断变化，国家政策的开放也使得市场经济结构的改变更加适应时代的变化。市场经济的快速发展和新兴民营企业的崛起，带来的不仅仅是机遇，也是风险，一家民营企业的经营壮大，离不开对财务的合理规划，对风险的有效规避。我国民营企业在市场经济发展中，受自身特性和外部环境的影响，在财务风险控制的研究上相对落后，依旧存在许多不足。做好财务风险的识别和控制，实现企业财务的健康发展，是一家现代化民营企业持续发展的关键。

本文以顺丰控股集团为研究对象，以财务风险及风险控制相关理论为基础，结合顺丰控股相关财务数据，研究中国民营上市企业财务风险相关问题并提出合理建议。指出顺丰控股集团产权比率较高，财务结构不稳，还有坏账风险。同时，在国际化过程中面临汇率变动风险。针对这些问题提出相应的解决建议。

关键词：财务风险；风险控制；顺丰控股

Analysis of Financial Risk Situation and Countermeasures of Private Listed Companies in China

Abstract

With the continuous development of our socialist market economy and the continuous improvement of economic structure, our economy has embarked on the road of taking off. "Mass Innovation, Mass Innovation ", the market is constantly emerging new vitality and new enterprises. With the rapid development and emergence of private enterprises, China's market is constantly changing, and the opening up of national policies makes the changes of market economic structure more adaptable to the changes of The Times. The rapid development of market economy and the rise of new private enterprises not only bring opportunities, but also bring risks. The operation of a private enterprise can not be separated from the rational planning of finance and the effective avoidance of risk. In the development of market economy, private enterprises in our country are relatively backward in the research of financial risk control due to their own characteristics and external environment, and there are still many shortcomings. It is the key to the sustainable development of a modern private enterprise to do well the identification and control of financial risk and realize the healthy development of enterprise finance.

This paper takes sf-feng holding group as the research object, based on the relevant theories of financial risk and risk control, combined with the relevant financial data of sf-feng holding, studies the financial risk related problems of Chinese private listed enterprises and puts forward reasonable Suggestions. It is pointed out that sf holding group has a high equity ratio, unstable financial structure and bad debt risk. At the same time, it faces the risk of exchange rate fluctuation in the process of internationalization. Some Suggestions are put forward to solve these problems.

Keywords: Financial risk; Risk control; Shunfeng holding

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景及意义 1

1.1.1 研究背景 1

1.1.2 研究意义 1

1.2 研究内容和方法 1

1.2.1 研究内容 1

1.2.2 研究方法 2

第二章 文献综述 3

第三章 财务风险相关理论及案例公司背景 5

3.1 财务风险概述 5

3.1.1 财务风险的特征 5

3.1.2 财务风险的分类 5

3.2 财务风险控制相关理论 6

3.2.1 财务风险管理理论概述 6

3.2.2 财务风险管理的意义 6

3.2.3 财务风险管理的程序 6

3.3 案例公司背景 7

3.3.1 公司简介 7

3.3.2 物流行业现状 7

3.3.3 顺丰控股主要财务数据 7

第四章 财务风险在民营上市公司中的现状分析 9

4.1 顺丰控股财务风险现状 9

4.2 顺丰控股财务管理特点与问题 10

第五章 关于企业应对财务风险的对策分析 12

5.1 提高企业财务风险意识，健全企业制度 12

5.1.1 完善对应收账款的管理，降低坏账风险 12

5.1.2 完善企业投资管理制度 12

5.1.3 完善外汇汇率变动应对制度 12

5.2 推进企业信息化、智能化发展 12

5.3 其他 12

结 论 14

参考文献 15

致 谢 16

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