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作者签名日期：2018年06月10曰
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＇
Research on Financial Risk Identification
and Prevention Countermeasure of HS
Company
by Yu Bing
Supervisor: Professor SunXiaochun
Pluralistic Supervisor: Senior Accountant Xiong Wei
A Thesis Submitted to the Northeast Petroleum University
In partial fulfillment of the requirement
For the Professional Master of Business Administration
Full-time
May, 2018
II
HS公司财务风险识别及防范对策研究
摘要
在经济全球化发展日趋激烈的影响下，近年来，HS公司不断加大研究投入力度，先
后研发出数百款不同品类的产品，满足了不同层次的消费需求，质量水平持续跃升，提
高了HS公司的核心竞争能力。但HS公司近年来的经营成果持续走低，企业产品市场占
有率相较于中国大陆本土同类企业依然较低，出货量难能达到预期目标。经分析发现HS
公司在财务风险识别以及防范方面没有形成健全的机制，使得企业在经营过程中产生不
必要的经济利益流出
本文基于财务风险相关理论，结合HS公司年报及发展报告等多方面的财务信息进
行深入剖析，从财务风险识别和防范两个方面对该企业进行财务风险的综合分析。另外，
本文列示了HS公司包括公司治理结构、业务范围以及财务状况在内的企业基本概况，
通过具体的财务分析方法和企业风险识别方法对HS公司在筹资、投资和营运过程中以
及现金流量状况的风险进行了具体识别，系统性地分析了其财务风险产生的原因；最后，
针对HS公司分别在筹资环节、投资环节以及营运过程中的风险成因提出应对措施，即
加强对HS公司偿债风险的控制、建立财务风险控制体系以及构建财务风险预警系统等
本文希望通过这一研究，促使HS公司能够对财务风险的防范对策有更加深刻的理解和
更加灵活的运用，从而帮助其有效规避财务风险，进而在愈加激烈的数码产品市场竞争
中立于不败之地。与此同时，相信本文得出的相关结论对该企业，甚至我国整体数码行
业的发展，都会有些许的参考价值和实践意义
关键词：数码公司；财务风险识别；财务风险成因；财务风险防范
III
Research on Financial Risk Origin and Countermeasure of HS
Enterprises
ABSTRACT
Under the influence of economic globalization has become increasingly fierce, in recent
years, the HS company constantly increase investment in research, has developed hundreds of
different types of products, to meet the different levels of consumer demand, quality level
continue to jump, improve the core competitive capacity of HS company.However, in recent
years, the operating results of HS company have been continuously declining, the market
share of enterprise products has been continuously declining, and the shipment volume is hard
to reach the expected target.Through the analysis of the paper, it is found that HS company
has not formed a sound mechanism in financial risk identification and prevention, which
causes unnecessary economic profit outflow in the operation process of the enterprise.
Based on the theory of financial risk related, combined with the HS company annual
reports and development report researches in aspects of financial information, and from two
aspects of financial risk identification and prevention to the comprehensive analysis of the
financial risk of the enterprise.In addition, this article lists the HS company including the
corporate governance structure, scope of business and financial status, basic situation of
enterprise, through specific financial analysis methods and the enterprise risk identification
method of HS company and in the process of financing, investment, and operating cash flow
situation specific identification, the risk of systematic analysis on the cause of the financial
risk;Finally, in view of the HS companies in financing link, link of investment and operation
in the process of risk management measures is put forward, namely, to strengthen the control
of HS company solvency risk, establish a financial risk control system, and build financial
risk early warning system, etc.Hope that through this research, this paper promoted the HS
company to financial risk prevention countermeasures have a more profound understanding
and the use of more flexible, thus helping its effective avoid financial risk, and in the
increasingly competition in the market for digital products.At the same time, it is believed that
the conclusions drawn in this paper will have some reference value and practical significance
to the development of this enterprise and even the overall digital industry in China.。
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