聚富物流有限公司财务风险控制问题的研摘要本文从聚富物流有限公司财务风险的相关理论研究开始，分析了聚富物流有限公司的财务风险，运用AHP法对聚富物流有限公司的财务风险作出了评价。研究分析了物流公司财务风险的对策与控制方法，即对物流公司财务风险应该采取风险回避、风险转移、风险自留等处理方法，加强内部控制制度，建立新型内部审计机构。最后得出本文研究的结论为如下几点：①聚富物流有限公司存在短期偿债风险，一旦提高资产利润率，聚富物流有限公司将不存在长期偿债风险。②聚富物流有限公司存在投资风险，当2009年的分店实现承包后，公司有了较大的现金流时才考虑再次投资。③聚富物流有限公司的成本费用太高，公司的总资产利润率、净资产利润率较低，而且公司的现金周转率很低，说明聚富物流有限公司短期存在运营风险。通过对聚富物流有限公司的财务风险进行分析与评价，我们对聚富物流有限公司的财务风险实行了一系列控制办法，主要是建立内部控制制度，构建审计委员会参与的新型审计机构，负责各个项目、各个部门的预决算审计，其次进行一系列的风险处理方法，包括风险转移、风险自留、风险回避等方法。关键词：财务风险；层次分析法；内部审计机构AbstractInthispaper,theconstructioncompanyJUFUfinancialrisktostarttheoreticalstudyanalyzedJUFUcompanysfinancialrisk,theuseofAHPmethodJUFUcompanysfinancialriskevaluation,researchandanalysisoftheconstructioncompanysfinancialriskmeasuresandcontrolmethods,thatis,theconstructioncompanysfinancialriskshouldbetakentoavoidrisk,risktransfer,riskretentionandothertreatmentmethods,strengthentheinternalcontrolsystem,establishanewinternalauditagency.CametotheconclusionthattheconelusionsofthisPaperisthefollowing:ThefulltextismainlydividedintothreemajorParts:ThefirstPartofarticlel,11and111content,firstexpoundedthethesisresearchbackground,significanceandstudyofthestatusquoathomeandabroad,simultaneouslywiththeemergenceofcorporatefinancialrisk,identification,evaluationandcontrolandotherrelatedtheory,JUFUbusinesssituation,financialsystems,financialsituationhadamorecomprehensiveanalysis,inordertoadapttotheeconomicdevelopmentofthetimes,seizethecurrenteconomicopportunities,thispaper,thecompanybuildingtheurgentneedtoaddresstheproblem一thefinancialriskassessmentandcontrolmethods.Thesecondpartisthecoreofthearticle,includingarticleIV,V,Vlcontent.Firstofall,theuseofaseriesoffinancialindicatorsforcompaniesJUFUfinancialanalysis,thisseriesofindicatorsasaCommonwealth,ananalysisofthecompanyJUFUexistingfinancialrisks.Re一useofexpertscoringmethodandfuzzymathematicsmethod,AHPmethod,onthecompany’s,financialriskjufuqualitativebasedonaquantitativeevaluation.JufuinthecomPany’sfinancialriskanalysisandevaluation,thispaperpresentsthefinancialriskcontrolmeasuresandtreatmentmethods,namely,toestablishanewinternalauditagencies,aswellasriskavoidance,transferandretention.InpartThree,thesixthChapter,thewriterrecordsherexperienceandacquisitionduringtheprocessofwritingthispaper.Thewriteralsoputsoutsomepossiblemistakesandcomesupwithsomesuggestionsonhowtoimproveandperfectthepaper.Keywordsfinancialrisk;AHP;intemalaudit-institutions目录摘要.......................................................................................................................IABSTRACT...........................................................................................................................II第一章绪论........................................................................................11.1研究背景、目的与意义..............................................
