摘要
摘要
随着我国产业结构调整及供给侧结构性改革，以及国家高质量发展要求，我国
企业呈现出了多样化、科技化、创新化的欣欣向荣景象，有力地促进了我国社会经
济的高质量创新发展。但与此同时由于新情况、新环境、新事物的不断出现，导致
企业在激烈的市场竞争中面临各种各样的风险，特别是我国企业的高速度发展激发
的筹资、投资和营运资金的需求与管理进一步加大了企业的经营风险，尤其是财务
风险。财务风险作为衡量、制约企业可持续高质量创新发展的一个核心指标，历来
为国家、企业和社会公众等重视，特别是财务风险控制中的内控制度。为此国家财
政部、证监会、审计署、银监会、保监会五部门联合发布了《企业内部控制基本规
范》，对全面规范内部控制，防范各种风险打下了坚实的基础。当前我国部分公司
盲目追求多样、规模化和创新化，导致筹资金额高，利息负担重，还本付息压力大，
财务风险居高不下，如何有效解决公司财务风险问题迫在眉睫。
本文根据财务风险控制的内部控制理论、企业风险管理理论和最优资本结构理
论，应用标准规范研究分析和实践应用案例研究分析相互融合的研究分析模式，首
先，整理归纳了国内、外专家学者在财务风险控制方面的研究分析文献；其次，以
云南S公司为本文研究分析的实践应用案例，经过对其财务报数据和具体业务流程
的研究分析，发现S公司存在多个财务风险；最终，针对云南S公司存在的财务风险
提出相应的解决策略，希望能为提高S公司的财务风险控制能力提供参考。
经过本文的研究，增强S公司的财务风险控制综合能力，客观预计可能面对的
财务风险，对推动S公司的稳定发展具有关一定的意义。在本文中，笔者希望通过
对S公司财务风险控制问题的研究分析，为面对相同逆境的公司提供借鉴，提升公
司财务风险控制能力。
关键词：云南S公司；财务风险控制；体系不全；预警缺失；健全
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ABSTRACT
ABSTRACT
With the adjustment of China's industrial structure and the supply side structural
reform, as well as the national high-quality development requirements, Chinese
enterprises have shown a thriving scene of diversification, science and technology,
and innovation, which has effectively promoted the high-quality innovative
development of China's social economy. But at the same time, due to the continuous
emergence of new situations, new environments and new things, enterprises are facing
various risks in the fierce market competition. In particular, the demand and
management of financing, investment and working capital stimulated by the high-
speed development of Chinese enterprises have further increased the business risks of
enterprises, especially the financial risks. As a core index to measure and restrict the
sustainable and high-quality innovative development of enterprises, financial risk has
always been attached importance by the state, enterprises and the public, especially
the internal control system in financial risk control. Therefore, the Ministry of finance,
China Securities Regulatory Commission, the National Audit Office, China Banking
Regulatory Commission and China Insurance Regulatory Commission jointly issued
the basic norms of enterprise internal control, which laid a solid foundation for
comprehensively standardizing internal control and preventing various risks. At
present, some companies in China blindly pursue diversity, scale and innovation,
resulting in high financing amount, heavy interest burden, great pressure on
repayment of principal and interest, and high financial risk. How to effectively solve
the problem of corporate financial risk is imminent.
According to the internal control theory, enterprise risk management theory and
optimal capital structure theory of financial risk control, this paper applies the
research and analysis mode of integrating standard research and analysis with
practical application case study and analysis. Firstly, it sorts out and summarizes the
research and analysis literature of domestic and foreign experts and scholars on
financial risk control; Secondly, taking Yunnan s company as the practical application
case, through the research and analysis of its financial reporting data and specific
business processes, it is found that s company has multiple financial risks; Finally, the
paper puts forward corresponding solutions to the financial risks of Yunnan s
company, hoping to provide reference for improving the financial risk control ability
of S company.
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ABSTRACT
Through the research of this paper, it is of certain significance to enhance the
comprehensive ability of S company to control financial risks and objectively predict
the possible financial risks to promote the stable development of S company. In this
paper, the author hopes to provide reference for companies facing the same adversity
and improve their financial risk control ability through the research and Analysis on
the financial risk control of S company.
Key words： Yunnan s company； Financial risk control； Incomplete system；
Lack of early warning;；Sound
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