汤臣倍健财务风险识别与防范研究

武汉科技大学本科毕业论文摘要财务风险作为经营活动的必然产物，表现形式多样。当前，虽然企业风险防范意识有所提升，但在风险识别和防控方面仍存在不足，这些问题不仅限制了企业经济效益的提升，更可能引发经营危机。因此，建立健全财务风险防控体系，采取针对性措施有效管理各类财务风险，已成为企业实现稳健发展的关键所在。本文以汤臣倍健企业为例，采取文献研究和案例研究等研究方法，对汤臣倍健的财务风险识别与防范进行研究。首先，梳理财务风险识别与防范的相关概念和理论：其次，结合汤臣倍健公司的财务报告和数据指标，采用偿债能力、盈利能力、营运能力、发展能力和Z-Scor分数模型对其财务风险进行识别和评价：最后针对企业中的风险提出相应的防范措施。研究发现，汤臣倍健流动比率和速动比率处于较高水平，意味着财务稳健，但可能存在资金利用效率偏低的问题：企业的存货周转天数高于行业标杆从而导致存货减值风险上升：根据Z-Scoe分数模型评估企业的财务风险，得出汤臣倍健企业的财务风险较低。根据论文分析的结果，本文从强化差异化竞争与市场敏捷性、优化成本结构等等方面，提出防范措施来降低汤臣倍健企业内外部所形成的风险。关键词：汤臣倍健：财务风险：防范措施武汉科技大学本科毕业论文AbstractFinancial risk,as an inevitable outcome of business operations,takes on various forms.Currently,although enterprises'awareness of risk prevention has improved,there are stilldeficiencies in risk identification and control.These issues not only restrict the improvementof enterprises'economic benefits but also may trigger operational crises.Therefore,establishing a sound financial risk control system and taking targeted measures to effectivelymanage various financial risks have become the key for enterprises to achieve stabledevelopment.This thesis takes BY-HEALTH co.,Itd as an example and adopts research methods suchas literature review and case study to explore the identification and prevention of financialrisks in BY-HEALTH co.,Itd.Firstly,it sorts out the relevant concepts and theories offinancial risk identification and prevention.Secondly,it uses financial reports and dataindicators of BY-HEALTH co.,Itd,and applies models such as solvency,profitability,operational capacity,development capacity,and Z-Score score model to identify and evaluateits financial risks.Finally,it proposes corresponding preventive measures for the risks in theenterprise.Research findings indicate that BY-HEALTH co.,Itd current ratio and quick ratio are at arelatively high level,suggesting financial stability,but there might be a problem of lowefficiency in fund utilization.The company's inventory turnover days are higher than theindustry benchmark,which leads to an increased risk of inventory impairment.Based on theZ-Score model for assessing financial risk,it is concluded that the financial risk ofBY-HEALTH co.,Itd is relatively low.Based on the results of the analysis in the thesis,thisthesis proposes preventive measures from aspects such as strengthening differentiatedcompetition and market agility,optimizing the cost structure,etc.,to reduce the risks formedboth internally and externally of BY-HEALTH.Key words:BY-HEALTH co.,Itd;Financial risk;Preventive measures武汉科技大学本科毕业论文目录一、绪论..(一)研究背景及意义1.研究背景2.研究意义...…1(二)文献综述.....21.财务风险概念研究.…22.财务风险识别研究3.财务风险评价研究.34.财务风险防范研究...5.文献评述.......4(三)研究内容与方法....×1研究内容.…2.研究方法.·二、财务风险识别与防范的相关理论与方法…6(一)财务风险的基础理论..1.财务风险的定义…62.财务风险的类别：63.财务风险的特征，7(二)财务风险的识别方法71.偿债能力分析82.盈利能力分析…83.营运能力分析.…84.发展能力分析....………8(三)财务分析的评价方法91.Z-score模型2.熵权T0PS1S法.....93.F分数模型…9(四)相关基础理论101.内部控制理论102.资本结构理论10武汉科技大学本科华业论文3.财务风险管理理论10三、汤臣倍健财务风险识别..11(一)汤臣倍健概况111.汤臣倍健公司简介...112.汤臣倍健组织架构....11(二)财务风险识别121.偿债能力分析122.盈利能力分析....133.营运能力分析...154.发展