【作者】 周健；

【导师】 陈敏；

【作者基本信息】 华中科技大学 ， 审计硕士（专业学位）， 2018， 硕士

【摘要】 企业经营发展的过程之中,由于内外部环境的复杂性与作用机制,使得企业发展面临诸多风险。其中财务风险是一种最常见也是一种作用最显著的风险类型。财务风险极易诱发财务危机,导致企业陷入经营困难甚至破产的境地。因此,对企业财务风险状况进行合理评估并制定针对性的控制举措,成为了企业刚需。当前,我国宏观经济正处于经济新常态时期,经济增速整体下行但蕴含诸多阶段型机会。传统零售业尤其是大型批发零售业作为国民经济重要组成部分,面临的风险与挑战比以往任何时期更甚。企业财务风险评价作为财务领域一个经久不衰的研究热点,与传统零售业结合具有十分显著的现实意义。本文以财务风险评价的理论基础和相关研究为立足点,着重对财务风险定量评价和财务风险定量评价两类评价方法进行对比分析,归纳分析其适宜性和不足性,并最终选定综合系数法作为ZB集团财务风险现状的评价方法。以ZB集团2012-2016年五年的年报数据为基础,从筹资、投资、营运、收益分配四个维度进行财务风险现状的研究,选取12项财务指标及6项非财务指标构建了ZB集团的财务评价体系。评价结果表明ZB集团近3年财务风险状况均处于较大风险状态。最后,结合ZB集团发展实际及行业特点给出了具体的风险控制建议。本文针对大型零售企业的财务风险评价及控制举措建议具有一定的参考价值,有助于提高该类企业的财务风险识别及应对能力。更多还原

【Abstract】 In the course of business development,due to the complexity and the mechanism of the internal and external environment,the development of enterprises faces many risks.Among them,financial risk is the most common and most significant type of risk.Financial risks can easily induce financial crises,causing companies to be caught in operating difficulties or even bankruptcy.Therefore,a reasonable assessment of the financial risks faced by the company and the timely submission of financial risk control measures have become just what companies need.At present,China’s national economy is in a period of new normal economic conditions.The overall growth rate of the economy is declining but it contains many stages of opportunities.The traditional retail industry,especially the large-scale wholesale and retail industry,as an important component of the national economy,faces even greater risks and challenges than ever before.As an enduring research hotspot in the financial field,corporate financial risk assessment has a very significant practical significance in combination with the traditional retail industry.This paper takes the theoretical basis of financial risk assessment and related research as the starting point,and focuses on the comparative analysis of two types of evaluation methods: quantitative assessment of financial risks and quantitative assessment of financial risks,summarizing and analyzing their suitability and inadequacy,and finally selecting the efficacy coefficient method.As the evaluation method of ZB Company’s financial risk status.Based on the ZB Company’s five-year annual report data for 2012-2016,the current status of financial risks was studied from the four dimensions of financing,investment,operations,and income distribution.Twelve financial indicators and six non-financial indicators were selected to construct ZB Company’s financial evaluation system.The evaluation results show that ZB Company’s financial risk status in the past three years is in a relatively high risk state.Ultimately,specific risk control recommendations are given in relation to the actual development of the ZB Company and industry characteristics.This article has a certain research value for large-scale retail companies’ financial risk assessment and control initiatives,which will help improve the company’s financial risk identification and response capabilities.更多还原