摘 要：随着企业组织规模的日益扩大和市场竞争的不断加剧，企业因重大财务安排不当而被财务风险葬送的教训层出不穷。因此，需要加强财务风险预警、管理控制成本、优化公司治理等，多维度的降低企业财务风险，从而为保障企业健康可持续发展奠定基础，避免企业陷入困境。2012年以来中国中高端白酒行业走进低迷发展时期，中国白酒行业累积了十年的产能剩余爆发，基于中国白酒行业的发展现状和发展前景，以国内知名白酒集团——今世缘为研究对象，分析今世缘的财务风险防控现状，找出今世缘存在的财务风险，并对风险成因进行分析，提出今世缘应对财务风险的对策建议，期望能够为今世缘的发展提供参考价值，以期为其他白酒企业在财务危机预警方面有所启示。92310

毕业论文关键词：财务风险，风险识别，风险防范

Abstract：With the growing scale of enterprise and market competition, enterprises because of serious improper financial arrangement lessons caused by financial risks emerge in an endless stream。 Therefore, we need to strengthen the financial risk early warning management, cost control and optimization of corporate governance, multi dimension reduce financial risk of enterprises, so as to lay the foundation for ensuring the health and sustainable development of enterprise, enterprises to avoid trouble。 Since 2012 Chinese high-end liquor industry downturn into the development period, China liquor industry has accumulated ten years of production capacity surplus outbreak, development status and development prospects Chinese liquor industry based on the domestic well-known liquor group, Jinshiyuan as the research object, the financial risk prevention and control analysis of the current situation of Jinshiyuan, find out the existence of Jinshiyuan the financial risk, and the risk analysis, put forward countermeasures and suggestions to deal with the present margin of financial risk, expect to be able to provide the reference value for the present margin of the development, in order to inspire other liquor companies in the financial crisis early-warning aspect。源F于K优B尔C论V文N网WwW.youeRw.com 原文+QQ752^018766

Keywords：financial risk, risk identification, risk prevention

目   录

1  引言 4

2  财务危机预警理论概述 4

2。1  财务危机的定义 4

2。2  财务风险的分类 4

2。3  财务危机分析方法 5

3  今世缘财务风险的识别及风险分析 6

3。1  今世缘简介 6

3。2  内部控制分析 6

3。3  筹资风险分析 7

3。4  投资风险分析 8

3。5  经营风险分析 8

4  今世缘财务风险的成因分析 9

4。1  风险管理意识薄弱 9

4。2  企业人员素养较低 10

4。3  企业人员冗余严重 10

4。4  薪酬体系缺乏激励 11

5  今世缘财务危机的防范对策 12

5。1  提高风险管理意识 12

5。2  优化资本运用计划