摘要：近年来，我国企业获得了较快的发展，但其风险管理却存在不同程度的问题，严重制约了其发展。本文在对当前企业的风险进行介绍的基础上，较系统地分析了其风险管理存在的问题及其原因，并提出了相应的改进策略。研究发现，由于财务管理认识不全面、风险管理监督体系不健全、人力风险管理不健全等原因的影响，导致当前企业在风险管理方面存在风险管理水平较低、风险管理不规范、管理成本较高等问题。本文在此背景下研究万科企业的负债经营与财务风险问题。并提出积极改进策略，从而促进万科企业乃至整个房地产行业的快速发展。71754

毕业论文关键词：企业 ； 风险管理问题 ； 改进策略

Abstract: In last several years, our country business enterprises got rapid development, but its risk management has the varying degree the question, has restricted its development seriously. Based on the risk of an enterprise are introduced, on the basis of systematically analyzing the existing problems in its risk management and the reasons, and puts forward the corresponding improvement strategy.Study found that due to the impact of financial management does not fully understand, risk management and supervision system is not sound reasons, human resource risk management is not perfect and other reasons, resulting in the current enterprise in risk management are lower level of risk management, risk management is not standardized and the higher cost of management and ask questions.Under this background, this paper studies the problem of debt management and financial risk.And put forward to improve the strategy, so as to promote the rapid development of Vanke, as well as the real estate industry.

Keywords: enterprise  ；  risk management issues   ；  improvement strategy 

目录

1  引言 3

2  财务风险的概念及基本特征 3

  2.1  财务风险的概念 3

  2.2  财务风险的基本特征 3

     2.2.1  客观性 3

     2.2.2  全面性 4

     2.2.3  不确定性 4

     2.2.4  收益与损失共存性 4

3  企业财务风险成因及其表现 4

  3.1  万科集团的案例阐述 4

  3.2  万科集团财务风险的具体体现 7

     3.2.1  企业资金结构不合理，负债资金比例过高 7

     3.2.2  企业赊销比重大，应收账款缺乏控制 7

     3.2.3  企业存货库存结构不合理，存货周转率不高 7

  3.3  万科集团财务风险的成因 8

     3.3.1  财务风险管理意识薄弱 8

     3.3.2  财务风险管理监督乏力 8

     3.3.3  缺乏财务风险管理人才 9

4  企业（万科集团）财务风险的防范措施 9

  4.1  树立风险意识，建立有效的风险防范处理机制