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本文分析得出,S公司存在以下问题:短期偿债能力不佳、资本结构不合理、负债充当资本的数额很大、投资决策存在失误、盈利不佳、营运资金周转慢。根据分析得出以下几点原因,即筹资规模不当、不恰当的多元化投资组合规模、存货结构不合理且应收账款难以及时收回、风险管理意识淡薄。根据S公司风险管理存在的问题,并结合S公司现状,提出了财务风险防范措施:优化资本结构和提高资金利用率、完善投资制度和做出合理的投资决策、加强存货管理和应收账款管理以及对风险管理的意识,并对外部环境的变化做出合理的调整。
The analysis of this paper shows that Company S has the following problems: poor short-term solvency, unreasonable capital structure, large amount of liabilities as capital, mistakes in investment decisions, poor profitability and slow working capital turnover. According to the analysis, the following reasons are: improper financing, improper diversification of portfolio size, inventory structure is irrational and accounts receivable are difficult to recover in time, and risk management awareness is weak. According to the existing problems of S company’s risk management and the current situation of Company S, this paper puts forward the measures of financial risk prevention: optimizing the capital structure and raising the utilization rate of funds, perfecting the investment system and making reasonable investment decisions, strengthening inventory management and accounts receivable Management and awareness of risk management and make reasonable adjustments to changes in the external environment.