业财融合背景下兰州金轮实业财务风险管理研究

LZUFE-KMS > 会计学院

作者	张欣艺
姓名汉语拼音	Zhangxinyi
学号	2020000008131
培养单位	兰州财经大学
电话	15701753490
电子邮件	617568079@qq.com
入学年份	2020-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	会计
学科代码	1253
第一导师姓名	王彦平
第一导师姓名汉语拼音	Wangyanping
第一导师单位	兰州财经大学
第一导师职称	副教授
第二导师姓名	单小东
第二导师姓名汉语拼音	Shanxiaodong
第二导师单位	兰州三毛实业有限公司、甘肃国开投资有限公司
第二导师职称	工程师
题名	业财融合背景下兰州金轮实业财务风险管理研究
英文题名	Research on the financial risk management of Lanzhou Jinlun Industry under the background of industry-finance integration
关键词	业财融合财务风险管理财务风险评价兰州金轮实业
外文关键词	industry financial integration ; financial risk ; risk assessment ; Lanzhou Jinlun Industry
摘要	近几年来，随着市场竞争愈发激烈，由于企业在日常经营管理和发展过程中业务和财务脱节，使得企业面临的财务风险愈加多样复杂，为了有效控制企业财务风险，业财融合变得十分必要。本文选取兰州金轮实业公司为案例公司，通过对国内外现有文献的梳理，发现业财融合已经进入企业视野，但进展缓慢。通过对案例企业的实地调研，切实了解兰州金轮实业生产经营状况，并向案例公司财务部门员工发放调查问卷为后续对兰州金轮实业财务风险评价体系打下坚实基础。本文通过整理兰州金轮实业公司实际经营情况和财务数据，从投资、筹资、经营与成长四个方面对兰州金轮实业公司财务风险进行识别分析，并运用层次分析法对收回的调查问卷进行整理析，选择 12 项能够代表兰州金轮实业公司财务风险水平的指标，构建兰州金轮实业公司财务风险判断指标权重矩阵，并完成一致性检验以确保矩阵没有逻辑错误。紧接着，采用功效系数法对案例公司 2019-2021 年度财务风险进行评价，得出企业可能会因为短期偿债能力较弱，应收账款管理水平不足等问题增大企业财务风险发生的可能性。最后，本文认为打破业财融合壁垒，推进业财融合进程，搭建业财一体化平台，拓宽业财融合渠道，培养业财融合意识可以有助于兰州金轮实业公司提升财务风险管理水平，降低企业财务风险发生的可能性。通过本文对业财融合背景下兰州金轮实业公司的财务风险进行评价研究，案例公司存在的财务风险还需要通过进一步加强业财融合进行防范，为案例公司提出相对应的财务风险控制措施，以期能够为同类企业控制财务风险管理提供借鉴。
英文摘要	In recent years, with the increasingly fierce market competition, due to the disconnection between business and finance in the daily management and development process of enterprises, the financial risks faced by enterprises have become increasingly diverse and complex. In order to effectively control the financial risks of enterprises, the integration of industry and finance has become very necessary. This article selects Lanzhou Jinlun Industrial Company as the research object. Through sorting out the existing literature at home and abroad, it is found that the integration of industry and finance has entered the corporate vision, but the progress is slow. Through field research on the case company, we have a practical understanding of the production and operation status of Lanzhou Jinlun Industry, and distributed questionnaires to the employees of the financial department of the case company to lay a solid foundation for the subsequent financial risk evaluation system of Lanzhou Jinlun Industry. By sorting out the actual operating conditions and financial data of Lanzhou Jinlun Industrial Company, this article identifies and analyzes the financial risks of Lanzhou Jinlun Industrial Company from four aspects: investment, financing, operation, and growth. It also uses the analytic hierarchy process to collate and analyze the collected questionnaires, selects 12 indicators that can represent the financial risk level of Lanzhou Jinlun Industrial Company, and constructs a weight matrix of financial risk judgment indicators for Lanzhou Jinlun Industrial Company, And complete a consistency check to ensure that there are no logical errors in the matrix. Subsequently, the efficiency coefficient method was used to evaluate the financial risks of the case company for the period 2019 to 2021, and it was concluded that the enterprise may increase the possibility of financial risks due to issues such as weak short-term solvency and insufficient management of accountsreceivable. Finally, this article believes that breaking down barriers to industry finance integration, promoting the process of industry finance integration, establishing an industry finance integration platform, broadening industry finance integration channels, and cultivating industry finance integration awareness can help Lanzhou Jinlun Industrial Company improve its financial risk management level and reduce the possibility of enterprise financial risk occurrence. Through this article's evaluation and research on the financial risks of Lanzhou Jinlun Industrial Company. under the background of industry finance integration, the financial risks of the case company still need to be prevented through further strengthening industry finance integration, and corresponding financial risk control measures are proposed for the case company, with a view to providing reference for similar enterprises.
学位类型	硕士
答辩日期	2023-05-21
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	59
参考文献总数	52
馆藏号	0005259
保密级别	公开
中图分类号	F23/988
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/34182
专题	会计学院
推荐引用方式 GB/T 7714	张欣艺. 业财融合背景下兰州金轮实业财务风险管理研究[D]. 甘肃省兰州市. 兰州财经大学,2023.

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