LC建筑公司的财务风险管理研究

LC建筑公司的财务风险控制研究摘要当今社会复杂多变，公司也更加重视财务风险管理，能够发现，如果公司能够做好财务风险管理工作，除了其因风险而导致的损失会变少外，还可以有效地保障企业正常的运转。但仍然有很多企业不太重视财务风险管理，因此，在某些方面存在一些问题，就需要找到解决问题的方法及对策，帮助企业摆脱困境。本论文针对LC建筑公司财务风险管理进行研究，希望可以找出存在的问题，对症下药，改善财务风险管理，增强对财务风险抵抗能力。下文是通过对LC建筑公司实际情况的分析，找到LC建筑公司问题，同时找出原因并提出合理的改进方案。开始对LC建筑公司提出财务结构不合理、投资前未做深入分析、存货保管不善、计量滞后、应收账款过度增加方面问题。其次根据问题，找出了赊购大型基建设施、对建设项目的可行性没有合理评价、存货种类繁多、数量大、应收账款在各个环节缺少管控这些原因。最后从优化资本结构、多梁道筹资及完善决策机制、投资方案建立授权审批制度、加强存货盘点及管理、对应收账款的各个环节严格把控这些方面提出了LC建筑公司相对应的对策。本文通过分析提出解决LC建筑公司目前存在的一些财务风险问题，与此同时，也给出现类似财务状况的中小型建筑公司提供部分参考依据，从而使其财务风险管理更为有效。关键词：建筑企业；财务风险；财务风险管理Research on Financial Risk Management of LCConstruction CompanyMajor:accountancyStudent:Zhang XiaoweiSupervisor:Wang LiangchengAbstractIn today's complex and ever-changing society,companies are paying more and moreattention to the management of financial risks.Proper and reasonable financial management cannot only reduce the losses caused by financial risks,but also effectively protect the normaloperation of enterprises.However,there are still many enterprises that do not pay much attentionto financial risk management,therefore,there are some problems in some aspects,it is necessaryto find ways to solve the problem and countermeasures to help enterprises get out of trouble.This thesis focuses on the financial risk management of LC Construction Company,hoping tofind out the existing problems,prescribe the right remedy,improve the financial riskmanagement and enhance the resistance to financial risks.In today's complex and changingsociety,companies are paying more and more attention to the management of financial risks.Proper and reasonable financial management can not only reduce the losses caused by financialrisks,but also effectively protect the normal operation of enterprises.However,there are stillmany enterprises that do not pay much attention to financial risk management,therefore,thereare some problems in some aspects,it is necessary to find ways to solve the problem andcountermeasures to help enterprises get out of trouble.This thesis focuses on the financial riskmanagement of LC Construction Company,hoping to find out the existing problems,prescribethe right remedy,improve the financial risk management and enhance the resistance to financialrisks.Key words:construction enterprises Financial risks Financial risk management目录1引言.……1.1研究背景及意义1.1.1研究背景....1.1.2研究意义...1.2研究思路与研究方法..1.2.1研究思路...1.2.2研究方法......22财务风险基本概述和文献综述...22.1财务风险基本概述22.1.1财务风险的概念22.1.2财务风险控制...........22.2文献综述....32.2.1国外文献综述.32.2.2国内文献综述..43LC建筑公司财务现状分析..53.1LC建筑公司简介..·3.2LC建筑公司财务现状53.2.1偿债能力分析.......53.2.2盈利能力分析.63.2.3营运能力分析..63.2.4成长能力分析..64.LC建筑公司存在的财务风险...74.1财务结构不合理..4.2投资前未做深入分析..84.3存货保管不善、计量滞后.·....84.4应收账款过度增加....…85LC建筑公司财务风险存在的原因..95.1赊购大型基建设施....·..95.2对建设项目的可行性没有合理评价.....·95.3存货种类繁多、数量大...95.4应收账款在各个环节缺少管控.....106降低LC建筑公司财务风险的建议措施.......106.1优化资本结构、多渠道筹资及完善决策机制......106.1.1优化资本结构....106.1.2筹资渠道多样.......116.1.3完善决策机制....116.2投资方案建立授权审批制度116.3加强存货盘点及管理.....126.4对应收账款的各个环节严格把控12结论.。.。。，，。，，14参考文献..........15致谢.……16