会计学院知识库

建材行业是我国经济发展过程中的较为重要的一项产业。近年来，由于购房受限、需求降低等因素，致使房地产和基础建设发展速度减缓，而这种负面影响也沿着产业链向上蔓延到了建材行业，使得行业竞争愈演愈烈。与此同时，受原材料价格上涨、绿色节能生产、内部控制的缺失等因素的影响，企业财务风险的复杂性和不确定性也逐渐升高。

因此，本文以建材企业三圣股份为研究对象，采用案例分析法，对三圣股份财务风险评价模型的构建、应用及风险的控制进行了研究。首先，对三圣股份的基本情况进行介绍，并对企业筹资风险、投资风险、经营风险和收益分配风险进行识别和原因分析，发现三圣股份存在负债占比过高、盈利能力和偿债能力较弱、投资收益较低、存货流动性不佳、资金占用信息披露不实等问题，且主要是由外部环境和内部因素导致的。其次，在风险识别的基础上，根据风险评价指标选取原则和产业特征，在四个风险方面筛选出14个指标构建风险评价体系，采用熵值法对其进行赋权，再通过功效系数法计算出三圣股份整体风险以及各个风险的最终得分，划分出风险等级，并在此基础上对计算结果进行分析。

通过对三圣股份财务风险识别进行研究，发现企业的风险并非独立存在的，企业一项风险的变动，会使得负面影响沿企业内部组织网络影响到其他风险。利用评价指标体系对三圣股份财务风险进行评价，发现三圣股份近几年财务风险逐年升高，并在2021年达到了高风险水平，并且发现三圣股份经营风险和收益分配风险评分较低，对整体风险的评价造成了较大的负面影响。最后通过对风险控制进行分析，发现从风险的四个方面进行风险控制可以有效帮助企业从源头控制整体风险。因此，针对三圣股份，提出了加强对筹资的管理、科学投资、扩大销售以及增强内外部监督等措施控制企业风险，增强企业的核心竞争力。

Building materials industry is a more important industry in the process of China's economic development. In recent years, due to purchase restrictions, reduced demand and other factors, resulting in a slowdown in the development of real estate and infrastructure, and this negative impact has also spread along the industrial chain to the building materials industry, making the industry competition intensified. At the same time, due to the rising price of raw materials, green and energy-saving production, the lack of internal control and other factors, the complexity and uncertainty of corporate financial risks have gradually increased.

Therefore, this paper takes Sansheng Stock, a building materials company, as the research object, and uses case analysis to study the construction, application and risk control of Sansheng Stock's financial risk assessment model. First of all, the basic situation of Sansheng shares is introduced, and the enterprise financing risk, investment risk, business risk and income distribution risk are identified and the causes are analyzed. It is found that Sansheng shares have such problems as too high debt ratio, weak profitability and solvency, low investment return, poor inventory liquidity, and false disclosure of capital occupation information. And it is mainly caused by external environment and internal factors. Secondly, on the basis of risk identification, according to the selection principles and industrial characteristics of risk evaluation indicators, 14 indicators are selected in four risk aspects to build a risk evaluation system, and the entropy method is used to assign weight to them. Then, the overall risk of Sansheng Shares and the final score of each risk are calculated by the efficiency coefficient method, and the risk level is divided. On this basis, the calculation results are analyzed.

Through the research on the financial risk identification of Sansheng Shares, it is found that the risks of an enterprise do not exist independently, and the change of one enterprise risk will make the negative impact on other risks along the internal organization network of the enterprise. The evaluation index system is used to evaluate the financial risk of Sansheng Stock, and it is found that the financial risk of Sansheng stock has increased year by year in recent years and reached the high risk level in 2021, and it is found that the operating risk and income distribution risk scores of Sansheng stock are low, which has a greater negative impact on the overall risk evaluation. Finally, through the analysis of risk control, it is found that risk control from the four aspects of risk can effectively help enterprises control the overall risk from the source. Therefore, in view of Sansheng shares, measures such as strengthening the management of financing, scientific investment, expanding sales and strengthening internal and external supervision are put forward to control enterprise risks and enhance the core competitiveness of enterprises.