上市企业财务风险研究以制造业公司KD为例 会计学专业VIP专享VIP免费

上市企业财务风险研究——以制造业公司KD为例内容摘要□经济全球化使上市公司之间的竞争更加激烈，我们发现越来越多的人都参与在竞争当中，彼此之间面临的压力剧增。制造业的很多公司都出现了订单减少、滞销产品和利润的下降，这些现象的出现引起了上市公司的广泛的关注。本文通过对制造业财务风险基本理论的梳理和总结，以KD公司为例，分析其财务风险产生原因，并在此基础上，从财务风险的角度，提出了制造业财务风险的防范与控制措施。财务风险防范措施为上市公司提供相应的财务风险预警，可以使公司提前预测上市公司的财务风险阶段，及时调整相应的财务战略和管理策略，使其在日益激烈的市场竞争中占据重要地位。因此，对制造业上市公司的财务风险进行分析，对上市公司的发展具有重要意义。关键词：制造业财务风险上市公司AbstractTheeconomicglobalizationmakesthecompetitionbetweenenterprisesmoreintense,wefindmoreandmorepeopleareinvolvedinthecompetition,thepressureofeachotherisincreasingdramatically.Manycompaniesinthemanufacturingindustryhavereducedorders,unmarketableproductsandprofits,whichhavearousedwideattentionfromenterprises.Bycombingandsummarizingthebasictheoryofmanufacturingfinancialrisk,thispapertakesKDcompanyasanexampletoanalyzethecausesofitsfinancialrisks,andonthisbasis,fromtheperspectiveoffinancialrisk,itputsforwardtheprecautionsandcontrolmeasuresformanufacturingfinancialrisks.Financialriskpreventionmeasuresprovidecorrespondingfinancialriskearly-warningforenterprises,whichenablesthecompanytopredictthefinancialriskstageinadvanceandadjustcorrespondingfinancialstrategyandmanagementstrategyintimetomakeitplayanimportantroleintheincreasinglyfiercemarketcompetition.Therefore,theanalysisofthefinancialriskofthelistedcompaniesinthemanufacturingindustryisofgreatsignificancetothedevelopmentoftheenterprises.□Keywords：FinancialRiskListedEnterprisesinManufacturingIndustry目录一、绪论.....................................................4（一）研究意义........................................................................................4（二）国内外研究现状...........................................................................5二、财务风险的概念特征..............................................................................5（一）财务风险的概念............................................................................5（二）财务风险的类型............................................................................51.筹资环节的风险...............................................................................62.投资环节的风险...............................................................................63.经营环节的风险...............................................................................6（三）财务风险的识别............................................................................6（四）上市公司财务风险的危害............................................................7三、财务风险形成的原因分析......................................................................7（一）外部原因..................................................................................7（二）内部原因........................................................................................81.上市公司内部控制不健全...............................................................82.财务人员风险意识淡薄...................................................................83.资本结构不合理....................................................................