创业板上市企业财务风险管理研究——以乐视网为例

摘要

在企业运营的各个环节都有可能存在财务风险，这种风险对于企业的经营往往会产生严重的影响。在企业的日常经营活动中，如果存在各种财务风险，那么将会对企业的发展和稳定产生潜在的威胁，因此企业的管理者必须加强对财务风险的防范。我国创业板帮助新兴企业快速成长，为小企业提供融资平台，为建设资本市场添砖加瓦。但创业板中的企业规模小业绩不稳定，导致投资风险也高出主板。因此无论是管理者还是投资者都需要有防范风险的意识，特别是要做好对财务风险的防范，这对我国创业板企业的稳定发展具有重要意义。

本文以此为出发点，对创业板上市企业的潜在财务风险进行分析总结，然后提出相应的解决措施。乐视网从创业板的龙头到众人唾弃的“毒瘤”，仅仅经过一年的时间，作为创业板中最具戏剧性和代表性的企业，乐视网对于其他创业板具有强烈的警示意义，吸取乐视网的风险经验对提高创业板的健康稳定发展具有指导意义。因此本文以创业板乐视网上市公司为研究对象，深入研究该公司的财务风险管理情况并提出相应的风险防控对策。

本文的研究主要分为六个部分：第一部分说明本文的研究背景及研究框架，以及关于财务风险的国内外研究文献；第二部分阐述了创业板市场的概念、财务风险防控方法等，为全文的研究打下理论基础；第三部分是介绍了乐视网的发展状况，详细说明了乐视网的经营状况及财务指标数据，并且对乐视网的外部环境和行业潜在风险进行说明；第四部分通过财务指标分析了乐视网的财务风险防范现状，具体分析乐视网的内部与外部的财务风险，进而分析了这些财务风险所存在的问题以及产生的原因。第五部分根据乐视网所面临的财务风险问题提出针对性的改进对策。并探讨其在创业板其他企业风险管理方面的通用性。以期能为其他创业板企业的发展起到借鉴的作用。

关键词：乐视网创业板财务风险

Abstract

There is a risk of financial risk in all aspects of the operation of the enterprise,which has a serious impact on the operation of the enterprise.In enterprise's daily business activities,if there are all kinds of financial risk,and will be a potential threat to enterprise's development and stability,so the managers of enterprises must strengthen the financial risk prevention.Chinext helps new enterprises to grow rapidly,provide financing platform for small enterprises,and contribute to the construction of capital market. However,the enterprise scale in the gem is not stable,resulting in higher investment risk than the main board.Therefore,both managers and investors need to have awareness of risk prevention,especially the prevention of financial risks,which is of great significance to the stable development of China's gem enterprises.

This paper takes this as the starting point,analyzes and summarizes the potential financial risks of listed enterprises in gem,and then puts forward corresponding solutions. Le networks from the gem leading to pariah"cancer",only after a year's time,as a gem in the most dramatic and representative of the enterprise,le networks for other gem has strong warning significance,absorb the risk of miniaturization:experience have guiding significance for improving the healthy and stable development of the gem.Therefore,this paper studies the company's financial risk management and puts forward corresponding risk prevention and control measures.

The research of this paper is divided into six parts:the first part describes the research background and research framework of this paper,as well as the domestic and foreign research literature on financial risks;The second part elaborates the concept of the gem market and the method of financial risk prevention and control,which lays a theoretical foundation for the research.The third part introduces the development of networks,details the operating and financial index data of the networks and potential risk to the external environment and industry of the networks is explained;The fourth part through the financial index analysis of the current situation of the financial risk prevention of networks, the specific analysis of the financial risk of the internal and external networks,and then analyzes the existing problems and the financial risk of reasons.The fifth part puts