|
Finance 2023
民营企业财务风险分析与防范研究——以汇源果汁为例
|
Abstract:
果汁行业在近些年表现出了非常迅猛的发展势头,高收益增长为果汁企业的发展提供了较大帮助。汇源果汁原本是我国最大的果汁生产品牌,然而由于近些年一系列财务问题,促使汇源果汁进入到了较为严重的财务危机当中,汇源果汁出现财务风险的几率也随之升高,如何更好地防范财务风险,成为了当前汇源果汁必须要认真考虑的主要内容。对此,本文以民营企业财务风险分析与防范研究为选题,并在开展研究的过程中以汇源果汁为例,通过对现阶段汇源果汁财务风险的分析,探讨汇源果汁出现财务风险的原因,最后根据研究情况提出一些防范财务风险的建议。
The juice industry has shown a very rapid development momentum in recent years, and the high yield growth has provided great help for the development of fruit juice enterprises. Huiyuan Juice, originally the largest fruit juice manufacturer in China, has entered into a serious financial crisis in recent years due to a series of financial issues. The probability of financial risks for Huiyuan Juice has also increased. Therefore, how to better guard against financial risks has become a crucial matter that Huiyuan Juice must seriously consider. Based on this, this paper selects the topic of financial risk analysis and prevention in private enterprises, and takes Huiyuan Juice as a case study during the research process. Through analyzing the current stage of Huiyuan Juice's financial risks, the paper explores the reasons for the occurrence of financial risks in Huiyuan Juice. Finally, based on the research findings, some suggestions for preventing financial risks are proposed.
[1] | Born, P. (2017) The Dynamic Interactions between Risk Management, Capital Management, and Financial Management in the U.S. Property Liability Insurance Industry. Asia-Pacific Journal of Risk and Insurance, 4, 3-4.
https://doi.org/10.2202/2153-3792.1044 |
[2] | Sehgal, S. and Pandey, A. (2018) Predicting Financial Crisis by Ex-amining Risk Return Relationship. Theoretical Economics Letters, 8, 48-71. https://doi.org/10.4236/tel.2018.81003 |
[3] | Diserens, C., Fragnière, E., Holenstein, C. and Rufino, S. (2018) Par-adoxes of Portfolio Performance Calculation for Wealth Management: Avoiding Reporting Pitfalls. Journal of Financial Risk Management, 7, 205-222.
https://doi.org/10.4236/jfrm.2018.73014 |
[4] | Ali, M.M., Ab Hamid, N.S. and Ghani, E.K. (2019) Examining the Relationship between Enterprise Risk Management and Firm Performance in Malaysia. International Journal of Finan-cial Research, 10, 237-251. |
[5] | 王苑琢, 宋晓缤, 孙莹, 杜媛, 王竹泉. 中国上市公司资本效率与财务风险调查: 2018[J]. 会计研究, 2019(11): 56-63. |
[6] | 穆纯辉. 食品饮料制造业上市公司财务风险分析[D]: [硕士学位论文]. 阜阳: 阜阳师范学院, 2019. |
[7] | 常冶衡, 李俊倩, 司秀华. 大数据与公司财务风险控制研究——基于低碳经济概念39家上市公司财务风险指标及百度指数的视角[J]. 商业会计, 2019(22): 26-30. |
[8] | 刘妍, 李泓征. 山东省行业杠杆率与债务风险——基于CCA模型分析[J]. 金融经济, 2020(1): 56-65. |
[9] | 陈静. 食品饮料行业企业社会责任信息披露与企业绩效[J]. 质量与市场, 2021(19): 105-107. |
[10] | 汪永忠, 张香杉. 企业财务风险成因分析及控制[J]. 商场现代化, 2021(18): 149-151. |
[11] | 郎欢欢. 快消品行业快速发展下财务管理问题研究——以食品饮料企业为例[J]. 中外企业家, 2019(23): 11+105. |
[12] | 张跃琼, 史烁祺, 葛怡汝, 李丽, 乔娟. 食品饮料行业上市公司绩效研究的文献综述[J]. 中国集体经济, 2020(19): 72-73. |
[13] | 张杰. HY股份有限公司财务风险预警研究[D]: [硕士学位论文]. 西安: 西安石油大学, 2020. |
[14] | 邓丽纯, 杜伟勇. 上市公司财务危机预测研究——基于Cox比例风险模型[J]. 会计之友, 2020(4): 140-146. |
[15] | 胥朝阳, 李怡楠, 赵晓阳, 李子妍. 中国食品有限公司连续性资产剥离的创值效应研究[J]. 财会通讯, 2021(12): 111-117+122. |
[16] | 王娜. Z公司借壳上市财务风险控制研究[D]: [硕士学位论文]. 长春: 长春工业大学, 2021. |
[17] | 张子明, 王宏. 论公司上市后财务管理及风险控制[J]. 商场现代化, 2021(3): 186-18. |
[18] | 杜晨欣. 试析食品制造企业财务会计风险管理问题及其对策分析[J]. 食品界, 2021(11): 127. |
[19] | 王晓云. 跨境电商企业财务分析及财务管理风险——以B公司为例[J]. 投资与合作, 2021(11): 82-83. |
[20] | 陈文权. 企业财务风险识别及应对措施分析[J]. 财富时代, 2021(10): 18-19. |
[21] | 钟吉娜. 财务风险管理在企业经营分析中的应用[J]. 纳税, 2021, 15(30): 69-71. |
[22] | 张睿. 现金流量分析与企业财务风险控制[J]. 大众投资指南, 2021(20): 101-102. |