会计学专业青岛海尔股份有限公司财务风险的分析与防范措施

企业经营管理方式随着全球资本市场的不断完善而发生很多转机和改变。从过去的资产导向型向资本导向型偏向成长，正视对资本的节制，加强对财务风险的管理。企业在不同的发展阶段根据企业所在的市场领域和国家宏观经济政策的改变。应结合自身的发展特点和需求，评估财务风险的大小，建设更加完备得财务风险防控体系，进一步提高企业市场竞争力。这些与成为企业的高层管理者关注的核心问题。最近几年来青岛海尔公司近旗下的主营业务利润率稳步上升。青岛海尔公司的盈利能力良好。

但是随着市场环境的变化，国内金融体系不断地完善，行业竞争压力越来越大。企业的财务风险的不确定性增加。公司的的长期偿债额能力不足并且营运成本一般。企业有面临营运和筹资的风险加大。本文以青岛海尔有限公司为例，首先阐述财务风险和财务风险控制的概念和相关理论，接着介绍青岛海尔公司的基本情况和现状，然后从盈利风险、运营风险、筹资风险、非财务指标的财务风险识别四个角度出发，详述青岛海尔股份有限公司出现的财务问题，最后通过在青岛海尔公司发现的财务风险问题提出防范措施。本文的研究也可以为同范围家电制造企业的财务风险防范提供参考价值。

关键词：青岛海尔股份有限公司；财务风险；盈利能力；短期偿债能力

With the improvement of the global capital market, the management of enterprises has changed a lot. From the past asset-oriented to capital-oriented growth, face up to the control of capital, strengthen the management of financial risks. Enterprises have to change at different stages of development according to the market area in which the enterprise is located and the national macroeconomic policy. It is necessary to evaluate the size of financial risk, build a more complete financial risk prevention and control system, and further improve the market competitiveness of enterprises. These issues have become the core concern of senior management. In recent years, Qingdao Haier's recent main business profit margins have steadily increased. Qingdao Haier company without grandma's profitability is good.

But with the change of market environment, the domestic financial system is constantly improving, and the pressure of industry competition is increasing. The uncertainty of the financial risk of the enterprise increases. The company's long-term solvency and operating costs are modest. Companies are at increased risk of operating and financing. Taking Qingdao Haier Co., Ltd as an example, this paper first expounds the concept of financial risk and financial risk control and related theories, then introduces the basic situation and present situation of Qingdao Haier Co., Ltd., then from the four angles of profit risk, operation risk, financing risk and financial risk identification of non-financial indicators, details the financial problems that appear in Qingdao Haier Co., Ltd., and finally puts forward preventive measures through the financial risk problems found in Qingdao Haier Company. The research of this paper can also provide reference value for the financial risk prevention of home appliance manufacturing enterprises in the same scope.

Key words: Qingdao Haier Co., Ltd.; financial risk; profitability; short-term solven

目录

第1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 研究方法 (2)

1.2.1文献法 (2)

1.2.2案例分析法 (2)

第2章财务风险相关概述 (2)

2.1财务风险的概念 (2)

2.2财务风险成因 (3)

2.2.1外部环境因素 (3)

2.2.2内部环境因素 (3)

2.3财务风险控制理论 (4)

2.3.1运营资金管理理论 (3)

2.3.2控制论 (4)

第3章青岛海尔股份有限公司的简介 (6)

3.1青岛海尔股份有限公司的基本情况 (6)

3.2青岛海尔股份有限公司的现状 (6)

3.2.1现有企业竞争 (6)

3.2.2新加入的竞争企业 (7)

3.2.3替代产品的威胁 (7)

3.2.4购买者的议价能力 (7)

第4章青岛海尔股份有限公司面临的财务风险 (9)

4.1盈利风险 (9)

4.2运营风险 (10)

4.2.1应收账款情况 (10)

4.2.2应收账款周转率 (10)

4.3筹资风险 (9)