关于中国xx医药有限公司扩张型财务风险问题研究毕业论文.doc

目录
内 容 摘 要
Abstract
1．导论
1.1 研究背景
1.2 研究目的与意义
1.3 研究的方法
1.4 财务风险相关理论
2．中国xx医药有限公司概况
2.1中国xx医药有限公司简介
2.2中国xx医药有限公司扩张背景
2.3中国xx医药有限公司扩张过程
3.中国xx医药有限公司扩张型企业财务风险的成因
3.1中国xx医药有限公司企业扩张的动因
3.1.1 企业扩张的内涵
3.1.2 企业扩张的原因
3.2 中国xx医药有限公司企业扩张的战略类型
3.2.1一体化战略
3.2.2中国xx医药有限公司在扩张过程中的战略选择
3.3 中国xx医药有限公司扩张中可腀@鱿值牟莆穹缦粘梢蚣氨硐掷嘈厅br>3.3.1中国xx医药有限公司扩张中的财务风险的特征
3.3.2中国xx医药有限公司企业扩张中的财务风险产生的原因
3.3.3中国xx医药有限公司在扩张过程中可能导致财务风险的表现类型
4. 中国xx医药有限公司扩张型财务风险的防范措施
4.1 构建企业财务风险预警系统.
4.1.1 财务风险预警系统的含义
4.1.2 建立风险预警体系的指导思想和原则
4.1.3 扩张性企业财务风险预警系统的构建
4.2 采取针对性的财务措施
4.2.1 强化财务规划
4.2.2 建立权益资本为导向的资本结构
4.2.3 制定与经营战略相匹配的财务战略
4.2.4 债务重组
4.2.5 强化现金流量的分析与规划.
4.2.6 奉行保守型财务政策
4.2.7 改进公司治理.
5.总结
参考文献
致谢




内 容 摘 要
财务风险是指企业因借入资金而带来的无法偿付债务所遭致损失的可能性，是财务学研究的重要课题之一。扩张型企业的财务风险是指企业在扩张过程中由于举债融资造成的每股收益或净资产收益率的不确定性以及到期不能够偿债等原因造成财务危机发生的可能性。
对于实施扩张战略处于高速扩张过程中的企业而言，如何有效识别与防范财务风险是企业得以成功扩张的根本保证。同时，随着我国经济的快速发展和加入WTO，我国企业的扩张也进入了一个新的阶段,因而扩张性财务风险的研究就具有十分重要的现实意义。
本文从企业扩张理论入手，简要阐述了企业扩张的内涵及扩张原因，通过对理论的分析，结合企业扩张的战略类型，归纳总结出在企业扩张这一阶段存在的财务风险的特征及成因。
最后对当前我国扩张型企业财务风险的类型进行归纳的基础上，提出了建立扩张型财务风险预警体系的措施，以及针对扩张型企业财务风险的特征及成因，提出了强化财务规划、建立权益资本为导向的资本结构、实行债务重组、奉行保守的理财政策等财务风险防范的财务措施。
关键词：企业扩张 财务风险 预警
Abstract
Financial risk is the possibility that an enterprise cannot compensate debts preliminarily borrowed. Financial risk is a major part of financing studies.
Financial Risk of Expansionary Enterprise (FREE) refers to the enterprise in the expansion process because offering loans causes the possibility of each income or the net assets returns ratio uncertainty as well as the due cannot pay off a debt the financial crisis occurs.
For an enterprise with an expansionary strategy and in the process of rapid expansion, the efficient recognition and prevention of FREE is a fundamental guarantee for its success. At the same time, as the economy of China is developing very quickly and joining in WTO, enterprise expansion in China is also coming into a new stage. Therefore, studies on FREE have been endued with very important practical meaning.
This study starts with the theory of enterprise expanding，defines the connotation of enterprise expanding，and explains the reasons why enterprise expand. Through the analysis of the theory and styles of enterprise expanding，the article summarizes the characters and reasons
of financial risk in expansionary enterprise. Then the article sums up the styles of the financial risk in China, and brings forward the measures to prevent the financial risk of expansionary Enterprise through constituting system of early warning. Besides, according to the characters and reasons of FREE, the article brings forward other methods such as strengthening finance plan,establishing the capital structure that rights and interests capital guide, debt reorganization,pursuing conservative financing policy and so on.
Key words：enterprise expanding; financial risk; early warning;