【作者】 许春玲；

【导师】 孙细明；

【作者基本信息】 武汉工程大学 ， 会计（专业学位）， 2024， 硕士

【摘要】 近年来,经济的快速增长和人们对更好生活质量的追求,以及对个人形象的高度重视,这些因素共同推动化妆品行业快速地发展。在全球化竞争加剧,国外化妆品超前发展,国内化妆品企业起步慢,研发能力较弱等多方背景下,我国化妆品企业正在面临着多方面的挑战,使得企业要想有更好的发展就得重视企业的财务风险,做好风险预警,提高对财务风险的认识和提升企业自己的核心竞争力,才能让企业能有更好更加长远的发展。因此,本文从化妆品行业中选取A公司作为案例对象,对企业的财务风险控制有一定的参考价值,对同行业的其他企业在财务风险识别和防范方面也有一定的借鉴意义。本文从化妆品行业中选取A公司作为案例研究对象,首先阅读查阅财务风险相关理论、财务风险评价方法以及功效系数法的应用相关的国内外文献,以此作为本文研究的基础;其次介绍A公司的概况、经营现状,简单识别A公司的财务风险现状以及简单分析了A公司财务风险防范方面可能存在的问题;再次,建立符合自身特点的财务指标体系,基于熵值法、改进后的功效系数法构建财务风险评价模型,建立A公司的财务风险评价体系,划分财务风险等级,对A公司的财务风险进一步的识别,计算结果显示,A公司在某些方面存在重大财务风险,并对财务风险的成因进行分析;最后根据公司应当如何防范和控制企业的财务风险给出针对性对策,即公司应当提高企业短期偿债能力、提高资金利用率、加强存货管理、完善风险预警组织机构等措施来防范和控制企业的财务风险,减少财务风险对企业生产经营的影响,让企业拥有更持续健康的发展。更多还原

【Abstract】 In recent years,the rapid economic growth and people’s pursuit of a better quality of life,as well as the high emphasis on personal image,have combined to promote the rapid development of the cosmetics industry.Under the background of the intensification of global competition,the advanced development of foreign cosmetics,the slow start of domestic cosmetics companies,and the weak R&D capabilities,China’s cosmetics companies are facing many challenges,so that if enterprises want to have better development,they must pay attention to the financial risks of enterprises,do a good job in risk warning,improve the understanding of financial risks and enhance their own core competitiveness,so that enterprises can have better and more long-term development.Therefore,this paper selects Company A from the cosmetics industry as the case object,which has certain reference value for the financial risk control of the enterprise,and also has certain reference significance for other enterprises in the same industry in the identification and prevention of financial risks.This article selects Company A from the cosmetics industry as the case study object.Firstly,it reads and reviews relevant domestic and foreign literatures on financial risk theories,financial risk evaluation methods,and the application of the efficiency coefficient method,which serves as the basis for this study.Secondly,it introduces the general situation and operating status of Company A.It briefly identifies the current status of Company A’s financial risks and analyzes possible problems in the prevention of financial risks.Thirdly,it establishes a financial indicator system that fits its own characteristics and constructs a financial risk evaluation model based on the entropy method and the improved efficiency coefficient method.It establishes a financial risk evaluation system for Company A,divides the financial risk levels,and further identifies the financial risks of Company A.The calculation results show that Company A has significant financial risks in some aspects,and analyzes the causes of the financial risks.Finally,it provides targeted countermeasures on how the company should prevent and control its financial risks,that is,the company should improve its short-term solvency,increase capital utilization,strengthen inventory management,improve risk warning organizations and other measures to prevent and control the company’s financial risks,reduce the impact of financial risks on the company’s production and operation,and enable the company to have more sustainable and healthy development.更多还原