作为世界上最大的发展中国家，粮食及粮食加工企业在整个国民经济中发挥着重要 作用。虽然我国粮食加工企业在改革开放以来取得了快速成长和进步，但是从整体上看， 我国的粮食加工企业普遍存在规模小、经营管理能力差、农产品存货风险多、企业筹融 资困难、流动资金紧缺等一系列问题，因此关注粮食加工企业的财务风险，增强抵御风 险的能力，是当前粮食加工企业发展中的重要一环。A 企业属于粮食加工企业，近年来 发展迅速，主营业务收入不断攀升，但是随着资产规模的不断扩大，财务风险也逐渐显 现了出来。财务风险管理上的相对滞后，导致企业风险不能被及时规避，从而引发不可 逆的恶果。 本文从财务风险理论出发，结合 A 企业近年来的财务报表等资料，并深入到企业内 部，与财务人员、管理人员座谈，了解详实情况。本文首先对 A 企业的整体财务状况进 行分析，然后根据企业特点，结合企业财务数据，对 A 企业的偿债能力、营运能力、盈 利能力、投资风险进行分析，结合 A 企业内因和外因，提出针对性的意见和建议。希望 通过本文研究，促使 A 企业能够对财务风险有更加深刻的理解和认识，从而帮助其有效 规避财务风险。同时，本文的相关结论能够对 A 企业和我国粮食加工企业的发展，都能 产生一定的参考价值和实践意义。 关键词：粮食加工企业；财务风险识别；财务风险成因；财务风险防范IV Study on Financial Risk Management of Food Processing Enterprise A ABSTRACT As the largest developing country in the world, grain and food processing enterprises play an important role in the whole national economy. Although China's grain processing enterprises have made rapid growth and progress since the reform and development, on the whole, China's grain processing enterprises generally have small scale , poor management ability, high inventory risk of agricultural products, difficulties in raising funds and shortage of liquidity. Due to a series of problems such as shortage of liquidity, it is an important part of the current development of grain processing enterprises to pay attention to the financial risks of grain processing enterprises and enhance their ability to resist risks. Enterprise A belongs to the grain processing enterprise. In recent years, it has developed rapidly and its main business income has been rising. However, with the continuous expansion of the scale of assets, financial risks have gradually emerged. The relative lag of financial risk management has become an important shortcoming and obstacle for the future development and growth of enterprises. Based on the relevant theory of financial risk, this paper combines the financial statements of A company in recent years, and goes deep into the enterprise, talks with financial personnel and managers to understand the detailed situation. Firstly, this paper analyses the overall financial situation of enterprise A. Then, according to the characteristics of the enterprise and the financial data of the enterprise, it analyses the solvency, operation ability, profitability and investment risk of enterprise A, and then identifies the financial risk of enterprise A. Combined with the internal and external causes of enterprise A's financial risk, it puts forward pertinent opinions and suggestions. It is hoped that through this study, enterprises A can have a deeper understanding and understanding of financial risks, so as to help them effectively avoid financial risks.The relevant conclusions of this article can produce a certain reference value and practical significance for the development of A enterprises and China's grain processing enterprises.V Key words: grain processing enterprises; financial risk identification; financial risk causes; financial risk preventionVI 目 录 摘要 ........................................................................................................................III ABSTRACT..............................................................................................................Ⅳ 第一章 绪 论 ............................................................................................................1 1.1 选题背景与研究意义 ..................................................... 1 1.1.1 研究背景 ........................................................... 1 1.1.2 目的及意义 ......................................................... 1 1.2 国内外文献综述 ......................................................... 2 1.2.1 国外对风险管理的研究 ............................................... 2 1.2.2 国内对风险管理的研究 ............................................... 3 1.2.3 国内对财务风险管理的研究 ........................................... 4 1.2.4 国内外研究现状述评 ................................................. 6 1.3 研究内容与方法 ......................................................... 6 1.3.1 研究内容 ........................................................... 6 1.3.2 技术路线图 ......................................................... 8 1.3.3 研究方法 ........................................................... 9 1.4 创新点 ................................................................. 9 第二章 概念界定以及理论基础............................................................................10 2.1 概念界定 .............................................................. 10 2.1.1 风险概念特征 ...................................................... 10 2.1.2 财务风险概念特征 ..................................................10 2.2 理论基础 .............................................................. 10 2.2.1 财务风险理论 ...................................................... 10 2.2.2 企业内部控制理论 ..................................................11 2.2.3 财务风险识别理论 ..................................................12 第三章 A 企业财务风险识别..............................................................................15 3.1 A 企业简介 ............................................................ 15 3.2 A 企业财务整体分析 .................................................... 15VII 3.3 A 企业财务风险识别 .................................................... 17 3.3.1 偿债能力分析 ...................................................... 17 3.3.2 营运能力分析 ...................................................... 20 3.3.3 盈利能力分析 ...................................................... 21 3.3.4 企业投资风险 ...................................................... 22 3.4 小结 ..................................................................22 第四章 A 企业财务风险成因................................................................................24 4.1 A 企业财务风险外因 .................................................... 24 4.1.1 粮食加工企业整体素质不高 ..........................................24 4.1.2 工业化率及装备处于劣势 ............................................24 4.1.3 粮食价格受政策干预影响明显 ........................................25 4.1.4 融资结构较为单一 ..................................................25 4.1.5 外资大量进入 ...................................................... 25 4.1.6 粮食安全问题频现 ..................................................26 4.2 A 企业财务风险内因 .................................................... 26 4.2.1 财务风险意识不强,人力资源水平低 ...................................26 4.2.2 内部管理滞后,企业费用支出高 .......................................27 4.2.3 资金能力管理不强，偿债能力下降 ....................................27 4.2.4 信用管理不到位,原材料采购存货问题突出 ............................. 27 第五章 A 企业财务风险对策................................................................................29 5.1 提升企业财务风险防范意识 ..............................................29 5.2 建立健全企业财务预算管理体系 ..........................................29 5.3 强化资金管理，优化降低企业期间费用 ....................................31 5.4 加强企业信用管理，健全企业信用管理体系 ................................ 32 第六章 结论与展望..............................................................................................33 6.1 研究结论 .............................................................. 33 6.2 不足与展望 ............................................................ 33