财务风险的分析与防范以XXXX电子股份有限公司为例

财务风险的分析与防范

—以XXXX电子股份有限公司为例

摘要：随着我国社会经济的发展和科技的进步，汽车越来越多的进入到寻常百姓家，极大的方便了人们的出行。对于汽车的巨大需求，推动了汽车行业的发展。与此同时和汽车行业紧密联系的汽车零配件生产行业也蓬勃发展。我国汽车零部件产业的发展起步比较晚，最初大多数是以民营的作坊形式进行生产经营。随着资本的积累，通过并购、引入外资、国外先进的技术水平和管理经验等形式，我国的汽车零部件产业得到了快速的发展。宁波均胜电子股份有限公司就是我国一家典型的汽车电子类的民营企业，近年来通过海外并购等方式使得自身的技术水平和规模得到快速发展。但是与此同时也形成了一些财务问题，我们可以通过对它的财务风险分析给予我国企业一些启示。

关键字：均胜电子；财务风险；成因分析；防范措施

Abstract :With the development of social economy and the progress of science and technology, cars are more and more popular with ordinary people that facilitates people's travel greatly. The huge demand for cars promoting the development of the auto industry. At the same time automobile spare parts manufacturing industry linked with automobile industry closely is booming. The development of the auto parts industry in China started late initially in the form of private workshop production management mostly. With the accumulation of capital, through mergers and acquisitions, the introduction of foreign capital ,foreign advanced technology and management experience. Chinese auto parts industry has been in rapid development. Ningbo Junsheng electronics co., LTD. is a typical automotive electronics private enterprises in China. In recent years, through overseas mergers and acquisitions make its own technical level and scale of rapid development. But at the same time it also formed some financial problems, We can give some enlightenment to Chinese enterprises through analyzing its financial risk .

Key words: Junsheng electronic; Financial risk; Cause analysis; Preventive measures

目录

一、引言 ....................................................................................................................... - 1 -

二、财务风险的概念特征及类型................................................................................... - 1 -

(一)企业财务风险的概念 ............................................................................................. - 1 -

(二)企业财务风险的特征 ............................................................................................. - 1 -

1客观性................................................................................................................ - 1 -

2.不确定性............................................................................................................ - 2 -

3.收益性和损失性................................................................................................ - 2 -

4.全面性................................................................................................................ - 2 -

(三)财务风险的基本类型 ............................................................................................. - 2 -

1.筹资风险............................................................................................................ - 2 -

2.投资风险............................................................................................................ - 2 -

3.经营风险............................................................................................................ - 2 -

4.流动性风险........................................................................................................ - 2 -

三、宁波均胜电子股份有限公司简介................................................................................. - 3 -

四、均胜电子存在的财务风险............................................................................................. - 3 -

(一)筹资风险 .............................................................................................................. - 3 -

(二)投资风险 .............................................................................................................. - 4 -

(三)经营风险 .............................................................................................................. - 5 -

(四)流动性风险 .......................................................................................................... - 7 -

五、宁波均胜电子股份有限公司财务风险的形成原因分析............................................. - 8 -

(一)筹资风险成因分析 .............................................................................................. - 8 -

1.财务管理的宏观环境具有复杂性和多变性.................................................. - 8 -

2.资本结构不合理.............................................................................................. - 9 -

(二)投资风险成因分析 ............................................................................................ - 12 -

1.海外并购付出的额外汇率成本.................................................................... - 12 -

2.新技术的研发支出巨大................................................................................ - 12 -

3.均胜电子固定资产、股权、投资性房地产投资情况分析........................ - 13 -

4.同行业宁波华翔固定资产、股权、投资性房地产投资情况对比分析.... - 14 -

(三)经营风险成因分析 .......................................................................................... - 15 -

1.营运能力分析............................................................................................ - 15 -

2.盈利能力分析............................................................................................ - 16 -

3.同行业宁波华翔盈利能力对比分析........................................................ - 17 -

(四)流动性风险成因分析 ...................................................................................... - 18 -