盛和资源财务风险分析与控制研究

盛和资源财务风险分析与控制研究摘要财务风险是企业运营中所必须规避的重大风险，传统企业在风险管控方面存在着巨大的缺陷，随着市场经济的发展，企业在市场经济中的独立地位越来越重要，对财务风险的控制是企业良性发展的重要保证。无论是筹资风险、投资风险还是营运风险，只有通过探究风险的成因，把握风险的特点，才有可能将风险控制在可承受范围内。中国一直是世界公认的稀土大国，储存量和生产量都是当之无愧世界第一，全世界90%的稀土都是从中国出口的。在目前全球各国资源争夺加剧的情况下，国家对于稀土资源的整合做了非常多建设，目前我们拥有完整的产业链和专利优势，未来前景广阔。因此我们要抓住发展的机会，改善公司盈利状况，从而达到稀土的可持续发展。基于此本文以盛和资源为例，选取了2019一2021年的财务数据，通过系统梳理当代财务风险的研究成果，在实地调研的基础上，使用财务指标分析法对盛和资源的实际现状进行了分析，并对财务风险的产生因素进行了阐述，由此得出盛和资源存在的风险，这些风险的成因和当前稀土行业的宏观困难相吻合。从综合评价结果来看盛和资源财务状况表现良好。由以上分析及评价结果，提出了应对盛和资源财务风险的相关对策，找到了降低企业风险的手段，促进企业发展。盛和资源所面临的经营状况和经营风险在稀土行业具有一定的代表性，因而本研究的成果也可以成为行业内企业选择参照的一个标准，有利于推动行业内企业解决财务风险，促进企业健康发展。关键词：财务风险分析：财务风险对策：风险控制：可持续发展abstractFinancial risk is a major risk that must be avoided in the operation of enterprises.Traditionalenterprises have huge defects in risk control.Whether it is financing risk,investmentrisk,management risk,cash flow risk or market risk,only by exploring the causes of risk,grasp thecharacteristics of risk,it is possible to control the risk in the affordable range.China has long been recognized as a major producer of rare earths,and is the world's largestproducer of rare earths,exporting 90 percent of them.As the competition for resources intensifiesamong countries around the world,China has made a lot of efforts in the integration of rare earthresources.At present,we have a complete industrial chain and patent advantages,with broadprospects for the future.Therefore,we should seize the opportunity of development,improve theprofitability of the company,so as to achieve sustainable development of rare earth.Based on this with sheng he and resources as an example,this paper selected the 2019-2021financial data,through the system carding the research achievements of contemporary financialrisk,on the basis of field investigation,using the financial index analysis and analyzes the actualsituation of resource,and expounds the factors in the formation of financial risk,the resulting riskand resources,The causes of these risks are consistent with the macro difficulties in the rare earthindustry at present.From the comprehensive evaluation results,The financial performance ofSheng he resources is good.The operating conditions and risks faced by Sheng he Resources arerepresentative in the rare earth industry to a certain extent,so the results of this study can alsobecome a standard for enterprises in the industry to choose and refer to,which is conducive topromoting enterprises in the industry to solve financial risks and promote the healthydevelopment of enterprises.Keywords:Financial risk analysis;Financial risk countermeasures;Risk control;Sustainabledevelopment目录摘要abstract...目录盛和资源财务风险分析与控制研究.3一、引言3二、相关概念及理论基础.….3(一)财务风险概述….31.财务风险的含义….32.财务风险的类型…3.财务风险的特征.(二)财务风险控制概述1.财务风险控制的概念2.财务风险控制的方法.5三、盛和资源的基本情况与财务风险分析…6(一)盛和资源公司介绍.61.盛和资源经营情况.…..62.盛和资源财务情况.73.行业格局和趋势...7(二)盛和资源财务风险分析.81.筹资风险分析.82.投资风险分析…103.营运风险分析.….11(三)盛和资源财务风险成因分析….121.盛和资源财务风险形成的外部因素.122.盛和资源财务风险形成的内部因素.13四、盛和资源财务风险控制建议13(一)筹资风险控制13(二)投资风险控制14(三)营运风险控制.14五、总结…15参考文献