【作者】 李亮；

【导师】 段跃芳；

【作者基本信息】 三峡大学 ， 会计专业硕士（专业学位）， 2020， 硕士

【摘要】 随着经济发展水平的不断提高、居民收入的增加和消费结构的改变,汽车行业获得了巨大的发展机遇,而汽车保有量的不断增长和汽车工艺水平的提高进一步刺激了汽车后市场的繁荣。我国的汽车后市场呈现出快速发展和无序竞争的状况,整体行业缺乏标准的技术水平和服务规范,企业与企业之间更是盲目竞争,而我国汽车后市场的多数企业是基于互联网平台开展的线上业务和线下业务相结合的发展方式,从而使汽车后市场面临更多的不稳定性和不确定性因素。随着越来越多的企业进入汽车后市场,企业所面临的风险因素不断增加,由此产生的危害也不断变大。加上近几年外部经济发展环境变化较快,经济下行压力较大,围绕汽车后市场的企业在筹融资和营业收入增长方面都会面临较大压力,由外部经济发展环境和企业自身的因素所造成的财务风险问题成为每个企业所需要关注的重点问题。文章从企业的不同发展阶段出发,企业形成阶段、企业扩张阶段、企业成熟阶段和企业衰亡阶段,结合我国企业发展的实际情况,着重分析扩张期的财务风险问题。首先在对企业扩张期的理论进行深入研究后,从企业成长理论、规模经济扩张理论、企业生命周期理论、财务风险控制理论和财务风险预警理论等不同的理论出发,通过对s公司扩张期的风险进行识别与评估,并结合s公司具体的财务指标和财务风险预警理论进行分析,从而得出公司在扩张期面临的具体的财务风险,实际控制人控制不当风险和管理风险、持续经营性风险、流动性风险和资金短缺风险等,进一步分析出s公司产生风险原因,并针对性的提出相应的风险防范措施。另外本文选取s公司作为研究对象,其在行业中具备一定的代表性,扩张期的财务风险问题在其他企业扩张过程中也可能遇到,通过对s公司扩张期风险的应对和防范措施,对于快速扩张的企业能够提供有效的借鉴作用,帮助同行业或其他行业的发展创造更好的条件。更多还原

【Abstract】 With the continuous improvement of the level of economic development,the increase of residents’ income and the change in consumption structure,the automobile industry has gained tremendous development opportunities,and the continuous increase in automobile ownership and the improvement of automobile technology have further stimulated the prosperity of the automotive aftermarket.China’s automotive aftermarket shows rapid development and disorderly competition.The industry as a whole lacks standard technical standards and service specifications.Enterprises and enterprises are competing blindly.Most of our enterprises are online businesses based on Internet platforms.The development mode combined with offline business makes the automotive aftermarket face more instability and uncertainty.As more and more companies enter the automotive aftermarket,the risk factors faced by enterprises continue to increase,and the harm caused by them continues to increase.Coupled with the rapid changes in the external economic development environment in recent years,and the downward pressure on the economy,companies around the automotive aftermarket will face greater pressure on financing and operating income growth.The external economic development environment and the company’s own factors The resulting financial risk has become a key issue for every business.The article starts from the different development stages of the enterprise,the stage of enterprise formation,the stage of enterprise expansion,the stage of enterprise maturity,and the stage of enterprise decline.Based on the actual situation of the development of enterprises in China,it focuses on the analysis of financial risks during the expansion period.First of all,after in-depth research on the theory of the expansion period of the company,starting from different theories such as the theory of corporate growth,the expansion of economies of scale,the theory of the enterprise life cycle,the theory of financial risk control,and the theory of financial risk early warning,the company’s Identify and evaluate risks,and analyze the company’s specific financial indicators and financial risk early warning theory to analyze the specific financial risks that the company faces during the expansion period.The actual controller controls improper risks,management risks,and ongoing business risks.,Liquidity risk and capital shortage risk,etc.,further analyze the reasons for the company’s risk,and propose corresponding risk prevention measures.In addition,this article selects s company as the research object,which has acertain representative in the industry.The financial risk during the expansion period may also be encountered in the expansion process of other companies.Fast-expanding enterprises can provide effective reference and help create better conditions for the development of the same industry or other industries.更多还原