摘 要：伴随着我国经济的快速发展和市场经济体制的逐步完善的情况下，企业在经济市场中也面临着越来越严重的竞争，而现代企业在市场竞争中的必然产物就是财务风险。财务风险是经济风险的一部分，它包含了企业在日常经营活动中资金运用可能产生的全部风险。企业财务风险越高，伴随的收益也越好。但是，怎样在收益和风险同时存在时最大可能性地降低财务风险，已经成为企业财务管理者重点关注的问题之一。总而言之，因此，企业只有加强对财务风险的认识，找出其原因并加强对财务风险的管控能力才能更好地发展。 企业在财务管理中能有效的规避风险并将财务风险控制在一个合理的范围之内，对于增加企业资本，提高企业经济效益，实现稳定经营和长远发展，具有十分重要的意义。 69779

毕业论文关键词：财务风险，风险成因，防范措施，河南汉威电子

Abstract:With the rapid development of economy in our country and under the condition of market economic system gradually improve,enterprises in the market economy is faced with more and more serious competition,the modern enterprise in the market competition is inevitable outcome of the financial risk. Financial risk is part of the economic risk, it includes the enterprise capital operation in daily business activities in all possible risks. In general,the greater the risk， the income is more. But how to reduce financial risk when the risk and profit exist at the same time,has become one of the problems that the enterprise financial management are facing. To sum up， therefore,the enterprise only strengthen the understanding of financial risk，find out the reason and to strengthen the control of financial risk is to gain better development. Enterprises can effectively avoid risk in the financial management and financial risk control in a reasonable scope.Increasing the capital of the enterprise,improving enterprise economic efficiency,gaining stable operation and long-term development has the very vital significance.

Keywords: Harvest electronic in Henan,Financial risk,The basic characteristics,Causes of risk， Measures to prevent

目 录

1  引言 3

2  财务风险概述 3

2.1  财务风险的含义 3

2.2  财务风险的特征 3

3  企业财务风险分析 4

3.1  财务风险的成因 4

3.2  财务风险防范措施 4

4  汉威电子公司财务风险案例分析 5

4.1  汉威电子简介 5

4.2  汉威电子财务风险分析 5

4.3  汉威电子短期偿债能力指标分析 5

4.4  长期偿债能力指标分析 8

4.5  应收账款周转率和周转天数 11

4.6  汉威电子公司财务风险分析 12

5  企业财务风险的防范措施 12

5.1  企业筹资风险的防范 12

5.2  投资风险的防范 12

5.3  不断提高财务人员的素质 12

5.4  增强资产营运能力,提高盈利水平 13

结论 14