服装行业财务风险分析与控制研究—— 以美邦服饰为例

题目（中文）：服装行业财务风险分析与控制研究

——以美邦服饰为例（英文）：Research on Financial Risk Analysis and Control of Garment Industry — Taking

Meibang Clothing as an Example

目录

绪论 (1)

一、财务风险与控制概述 (2)

（一）财务风险概念及特征 (2)

1.财务风险概念 (2)

2.财务风险的特征 (2)

（二）企业财务风险的类型 (2)

1.筹资风险 (3)

2.投资风险 (3)

（三）财务风险识别指标 (3)

三、服饰行业财务风险案例分析——以美邦服饰为例 (3)

（一）服装行业财务风险现状概述 (3)

（二）美邦服饰财务风险案例分析 (4)

1.偿债能力现状分析 (4)

2.营运能力现状分析 (5)

3.盈利能力现状分析 (6)

4.发展能力现状分析 (7)

四、美邦服饰财务风险的成因分析 (8)

（一）不完善的企业内部控制制度 (8)

1.不完善的公司管理结构 (9)

2.财务监管功能受限 (9)

（一）应收账款体系不完善 (9)

（二）不合理的资本结构 (10)

五、美邦服饰财务风险控制的应对措施 (11)

（一）强化内部控制监督 (11)

（二）加强应收账款的风险控制 (11)

（三）降低资产负债率和长期资产比例 (12)

1.合理安排负债结构 (12)

2.使用空闲的产能来提升公司盈利能力 (12)

结论 (12)

参考文献 (14)

服装行业财务风险分析与控制研究——以美邦服饰为例

摘要

当前企业在生产经营活动中面临的不确定性因素越来越多，这无疑增加了企业发生财务风险的可能性。但是由于财务风险客观存在于企业的财务活动中，所以企业根本无法避免它，因此企业必须正视财务风险，积极采取有效指施去降低它发生的可能性，以实现企业未来健康可持续的发展。本文主要围绕服装行业财务风险分析与控制进行探讨，以美邦服饰为案例进行具体深入分析，并结合相关理论与实践经验提出了企业财务风险控制的应对措施，包括：设立审计委员会等多种方式，以期能为相关管理者提供有价值的参考。

【关键词】中小企业财务风险美邦服饰

Research on Financial Risk Analysis and Control of Garment Industry

——Taking Meibang Clothing as an Example

Abstract

As China's economic system changes from a planned economy to a market economy, more and more enterprises are participating in market competition, which makes the market competition facing enterprises increasingly fierce. On the other hand, with the development of economic globalization, today's society It can be said that the market environment is changing rapidly, which makes the enterprises face more and more uncertain factors in production and operation activities, which undoubtedly increases the possibility of financial risks. However, since financial risks exist objectively in the financial activities of enterprises, enterprises cannot avoid them at all. Therefore, enterprises must face up to financial risks and actively adopt effective measures to reduce the possibility of occurrence of them in order to achieve healthy and sustainable development of the company in the future. This paper mainly discusses the financial risk analysis and control of the apparel industry, and takes a detailed analysis of the case of Smith Barney. Combined with relevant theories and practical experience, it puts forward the countermeasures for the financial risk control of the enterprise, including: setting up the audit committee and strengthening the accounts receivable. Risk control, reduction of asset-liability ratio and long-term asset ratio, in order to provide valuable reference for relevant managers.

【Key words】SMEs Financial Risks Meibang Cothing