企业财务风险形成原因及防范分析,——以乐视网为例,会计财务管理专业

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　广州工商学院学位论文写作声明和使用授权说明

　 学位论文写作声明

　 本人郑重声明：所呈交的学位论文，是本人在导师的指导下，独立进行研究工作所取得的成果。除文中已经注明引用的内容外，本论文不含任何其他个人或集体已经发表或撰写过的作品或成果。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。本声明的法律结果由本人承担。

　论文作者签名：

　 日期：

　2020 年 5 月 30 日

　学位论文使用授权说明

　 本人完全了解广州工商学院关于收集、保存、使用学位论文的规定，即：按照学校要求提交学位论文的印刷本和电子版本；学校有权保存学位论文的印刷本和电子版，并提供目录检索与阅览服务；学校可以采用影印、缩印、数字化或其它复制手段保存论文；在不以赢利为目的的前提下，学校可以将学位论文编入有关数据库,提供网上服务。（保密论文在解密后遵守此规定）

　 论文作者签名：

　 导师签名：

　日期：

　2020

　年 5 月 30 日

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　 企业财务风险的形成原因及防范分析

　—— 以乐视网为例

　摘

　要

　 随着“互联网+”企业的迅速发展，企业的财务活动不断持续增加，在多种多样的财务活动过程中，企业需要承受各种难以评估和控制的因素影响。因此企业自然也会出现不同种类的财务风险，企业的财务状况也因此具有未知可能性。每年都有众多的企业破产案发生，财务风险是企业分析财务状况中的重中之重，当今财务风险对企业乃至整个国家的社会经济发展都造成了巨大的冲击。本文以乐视网为案例，在阅读《企业内控管理与财务风险防范》、《企业财务风险成因及防范措施选择》、《乐视集团多元化经营财务风险》研究等文献后，以主要观点：乐视破产的发生原因是多方面的，但面临着严峻的财务风险就是乐视其中一个重要的原因，结合乐视网破产的热点，对乐视网的财务风险展开企业财务风险的原因分析及防范措施。目的是希望通过本次乐视网的浅析，能够促使各企业对财务风险加以重视，促进企业的长期平稳发展。

　关键词：

　乐视网；财务风险；形成原因；防范分析

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　An analysis for the formation of financial risks of enterprises and their prevention

　—— Take LETV as an example

　 Abstract

　With the rapid development of Internet plus enterprises, the financial activities of enterprises continue to increase. In the process of diversified financial activities, enterprises need to accept various factors that are difficult to assess and control. Therefore, different kinds of financial risks will naturally appear in enterprises, and the financial situation of enterprises also has unknown possibility. Financial risk is the most important thing in the analysis of financial situation of enterprises. Every year, there are many bankruptcy cases. Nowadays, financial risk has a huge impact on the social and economic development of enterprises and even the whole country. This paper takes LETV as an example, after reading the literature of "enterprise internal control management and financial risk prevention", "causes of enterprise financial risk and selection of preventive measures", "financial risk of diversified operation of LETV group" and so on, with the main point of view: the causes of LETV bankruptcy are various, but facing severe financial risk is one of the important reasons of LETV The hot spot of LETV ’s bankruptcy is the analysis of the causes of the financial risks of LETV and the preventive measures. The purpose is to encourage enterprises to pay attention to financial risks and promote the long-term and stable development of enterprises through the analysis of LETV.

　Key words: LETV; financial risk; cause of formation; prevention analysis

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　 目

　录

　摘

　要 .....................................................................................................................................................................2

　Abstract ...................................................................................................................................................................3

　一、绪 论 ..............................................................................................................................................................6 （一）研究背景及意义 .........................................................................................................................6

　1. 研究背景 ...............................................................................................................................................6 2. 研究意义 ...............................................................................................................................................6 （二）文献综述 ......................................................................................................................................6

　1. 财务风险的概念 .................................................................................................................................6 2. 财务风险的形成原因........................................................................................................................7 3. 财务风险的防范措施........................................................................................................................7 （三）研究内容及方法 .........................................................................................................................7

　1. 研究内容 ...............................................................................................................................................7 2. 研究方法 ...............................................................................................................................................8 二、乐视网的基本状况 .....................................................................................................................................8

　（一）乐视网企业介绍 .........................................................................................................................8

　（二）乐视网企业组织机构 ...............................................................................................................8

　1.乐视网管理组织结构 ..........................................................................................................................8 2.乐视网业务结构 ...................................................................................................................................8 （三）乐视财务状况 .............................................................................................................................9

　1.乐视网的会计信息质量分析 ............................................................................................................9 2.乐视网的现金流情况分析 .................................................................................................................9 3. 乐视网的盈利状况分析 ................................................................................................................ 10 （四）乐视财务存在的风险 ............................................................................................................ 10

　三、乐视网财务风险分析 ............................................................................................................................. 11

　（一）乐视网财务风险 ...................................................................................................................... 11

　1.偿债能力不足 ..................................................................................................................................... 11 2.盈利能力下降 ..................................................................................................................................... 11 3.应收账款能力低 ................................................................................................................................ 11 （二）乐视网财务风险的形成原因 ............................................................................................... 12

　1.内部原因 .............................................................................................................................................. 12 （1）盲从扩张，忽视风险 ............................................................................................................... 12 （2）缺少单独的风险管理部门 ..................................................................................................... 12 （3）收入大幅度下跌，盈利能力差 ............................................................................................ 12 （4）融资渠道过于单一 ................................................................................................................... 12 2.外部原因 .............................................................................................................................................. 13 四、乐视网财务风险的防范措施................................................................................................................ 13

　（一）乐视网财务风险的管理现状 ............................................................................................... 13

　（二）乐视网针对财务分析应采取的防范措施 ........................................................................ 13

　 5 1.加强财务风险管理力度 .................................................................................................................. 13 2.成立风险管理部门 ........................................................................................................................... 13 3.强化核心竞争力 ................................................................................................................................ 14 4.拓宽融资渠道 ..................................................................................................................................... 14 五、结 论 ........................................................................................................................................................... 14

　（一）案例总结 ................................................................................................................................... 14

　（二）案例引发的思考 ...................................................................................................................... 14

　参考文献 .............................................................................................................................................................. 16

　致

　谢 ........................................................................................................................................................