【作者】 张敏；

【导师】 王晓炜；

【作者基本信息】 天津财经大学 ， 会计学， 2010， 硕士

【摘要】 2007年的次级贷危机引起了一场始料未及的金融风暴,以美国著名的住房按揭机构新世纪金融公司为代表的贷款机构,以美林公司为代表的投资银行,以及以花旗集团为代表的金融超市和以全球财富管理著称的瑞银集团成为这场金融风暴的直接风眼。然而金融风暴的影响远没有到此为止,其影响正从深度和广度两个方面向全球发展。在全球性金融危机的大环境下,中国经济形势不容乐观。中国人民银行2008年第三季度企业调查显示：反映海外需求的出口订单指数持续回落,已跌至2005年7月以来的最低值；反映国内需求的国内订单指数较上个季度下降3.7个百分点,是10年来最大降幅。由于银根收紧,企业资金周转困难,企业被迫减产,民营企业甚至破产,仅2008年上半年国内就有6.7万家中小企业破产倒闭。通过对近期受金融危机影响倒下企业的分析,我们发现金融危机仅是引发危机的导火索,企业倒下的原因除了受经济环境冲击以外,其自身的财务风险控制能力、管理能力是真正隐藏的炸弹。因此,研究企业财务风险特点并采取一定的措施进行控制已成为当前企业所面临的一个重要课题。本文共分为五个部分：第一部分是导论。梳理研究综述,总结本文的研究方法,框架结构与创新之处。第二部分是金融危机及企业财务风险控制的基本理论。全面详细的介绍了金融危机以及财务风险的相关理论,主要包括金融危机、风险的概念和特征,财务风险广义观点和狭义观点,财务风险的种类,从而引出财务风险控制的基本内容。第三部分是金融危机下企业财务风险控制现状以及几个案例分析。结合金融危机,指出财务风险的成因,分析当前财务风险控制存在的问题。第四部分是企业财务风险预警系统的构建。建立企业财务风险预警系统,通过模型进行实证分析。更多还原

【Abstract】 2007 sub-prime mortgage crisis caused a sudden financial crisis.The United States famous new century mortgage finance company on behalf of the lending institutions, Merrill Lynch on behalf of investment banks,as well as Citigroup as the representative of the financial supermarket and global wealth management group UBS became the financial crisis direct eye.However,the impact of the financial turmoil did not end well.Effects are both from the depth and breadth of the global development.In the global financial crisis environment, China’s economic situation is not optimistic.Business survey from People’s Bank in the third quarter of 2008:the export orders index that reflects overseas demand continued to drop and had dropped to its lowest value since July 2005;domestic orders index that reflects domestic demand declined over the previous quarter by 3.7 percentage points and was the biggest drop in 10 years.As the money supply was tightened,companies were facing liquidity problems and forced to cut production, private enterprises even went bankrupt.In China 67,000 small and medium enterprises bankruptcy only in the first half of 2008.By the recent collapse of the financial crisis of enterprises,we found that the financial crisis was only the fuse.The reason that companies collapsed was not only the impact of the economic environment,and their own ability to control financial risk and the management capability were really bomb.Therefore,researching the financial risk characteristics of business and taking certain measures to control have become an important issue of the business.The paper is divided into five parts:The first part is an introduction.It cards research summary,and summarizes the research methods,frame and innovations.The second part is the basic theory of the financial crisis and financial risk control.It is a comprehensive and detaile description of the financial crisis and financial risk,and it includes financial crisis,the concept and characteristics of risk,broad view and narrow view of financial risk,the species of financial risk and the elements of financial risk control.The third part is the status of financial risk control as well as several case studies in the financial crisis environment.Combining the financial crisis,it points out the causes of financial risk and current problems in the financial risk control.The forth part is the creation of enterprise financial early warning system.It analyzes by model.更多还原