岳阳林纸财务风险分析

摘  要

财务风险是每个企业都会面临的问题，财务风险过大可能会导致企业经营效率低甚至使企业走向破产。而近年来，造纸行业在国家政策的影响下，正处在不断变革中，造纸行业的竞争日益加剧。在复杂的市场环境下，企业面临的财务风险也相应增大。对企业进行财务风险的分析，能使企业有效规避可能产生的风险，在较小财务风险下发展经营。本文以岳阳林纸五年来的财务报表为基础，通过对现金流情况和财务指标进行分析来发现岳阳林纸存在的风险并提出解决方案。通过分析发现岳阳林纸在日益上升的环保需求中、筹资的手段上、应收账款和成本的管理中，都存在一定风险。

 关键词：造纸业；财务风险；指标分析 

                       

Abstract

Financial risk is a problem that every company will face. Excessive financial risk may lead to low operating efficiency of the company and even make the company go bankrupt.  In recent years, the papermaking industry's market has been undergoing constant changes under the influence of national policies, and the papermaking industry has become increasingly competitive.In a complex market environment, the financial risks faced by companies have also increased.The analysis of the company's financial risk can enable the company to effectively avoid possible risks and develop operations under relatively small financial risks. Based on the five-year financial report of Yueyang Linzhi, this paper analyzed the cash flow and financial indicators to find out the risk of Yueyang Linzhi and proposed a solution.Through analysis, it is found that there are certain risks in the management of Yueyang Forest Paper in the external environment, the means of financing, accounts receivable and cost management.

Keywords: Papermaking；financial risk；index analysis

目录

摘  要I

AbstractII

绪论1

1、问题的提出1

2、范文相关的国内外研究动态1

3、范文研究框架2

一、 岳阳林纸行业概况3

1、造纸行业发展概况3

2、岳阳林纸的行业地位3

二、岳阳林纸财务风险分析4

1、现金流分析4

2、偿债能力分析5

3、营运能力分析5

4、盈利能力分析6

三、岳阳林纸面临的财务风险7

1、筹资手段单一7

2、坏账风险高7

3、营业成本过高7

四、对岳阳林纸规避财务风险的建议8

1、制定规范筹资管理办法8

2、建立应收账款规范管理制度8

3、规范成本控制管理8

五、结论9

参考文献10