联泰企业长期借款偿债风险控制研究

发布时间：2018-03-14 10:35

本文选题：长期借款　切入点：偿债风险控制　出处：《云南师范大学》2017年硕士论文　论文类型：学位论文

【摘要】：长期借款偿债风险在企业的生存发展过程中出现的频率较高,它是企业在经营管理过程中难以预测和处理的内部风险之一。长期借款偿债风险往往出现在财务内部管理方面,还与企业有关的竞争环境和外部金融环境有着密切联系。为了管理企业的长期借款偿债风险,企业有必要设置一个适当的财务风险预警指标,相关专业人员需要对指标进行实时监控。其次,企业有必要建立的财务内部控制制度规范企业管理者和员工的行为。同时,企业员工在工作过程中需要树立风险管理意识,规范财务活动工作,有效进行战略目标优化。本文以联泰企业为案例,首先分析了联泰企业近几年的经营情况,接着运用模糊综合运算法对联泰企业的长期借款偿债风险进行识别、评估,找出联泰企业的长期借款偿债风险管理存在的问题,针对这些问题提出联泰企业长期借款偿债风险的控制策略,从联泰企业树立风险防范意识,建立风险防范机制方面,提高财务决策水平与建立财务预警系统;从预测利率、汇率变动趋势方面,合理安排负债融资;从优化资本结构方面,合理确定负债规模;从优化负债结构方面,选择正确的筹资方式;从优化资产结构方面,提高资金的利用效率;提出联泰企业长期借款偿债风险的具体防范对策。
[Abstract]:The risk of long-term borrowing debt service occurs frequently in the process of enterprise's survival and development, and it is one of the internal risks which is difficult to predict and deal with in the process of enterprise operation and management. The risk of long-term borrowing debt service often occurs in the aspect of internal financial management. In order to manage the long-term debt repayment risk of the enterprise, it is necessary for the enterprise to establish an appropriate financial risk warning indicator. Relevant professionals need to monitor the indicators in real time. Secondly, the financial internal control system that enterprises need to establish regulates the behavior of managers and employees. At the same time, enterprise employees need to establish awareness of risk management in the process of work. Standardizing the work of financial activities and effectively optimizing the strategic objectives. This paper takes the Liantai enterprise as a case, first of all, it analyzes the operating situation of Liantai enterprise in recent years. Then using the fuzzy comprehensive operation method to identify and evaluate the long-term debt repayment risk of Liantai enterprises, and find out the problems existing in long-term debt repayment risk management of Liantai enterprises. In view of these problems, the paper puts forward the control strategy of long-term debt repayment risk of Liantai enterprises, from the aspects of establishing risk prevention consciousness and risk prevention mechanism, improving the level of financial decision-making and establishing financial early warning system, and forecasting interest rate. In the aspect of the trend of exchange rate change, we should arrange debt financing reasonably, determine the scale of debt reasonably from the aspect of optimizing capital structure, choose the correct financing method from optimizing debt structure, improve the efficiency of capital utilization from the aspect of optimizing asset structure; Put forward the long-term loan risk of Thai enterprises to prevent the specific countermeasures.
【学位授予单位】：云南师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.39;F830.42

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