北京文化公司财务风险控制.docxVIP

摘 要 财务风险是风险管理的一个分支，具体是指企业各种财务活动中无法预测和难以控制的因素，使得企业在一定时期、一定范围内的财务成果与经验目标发生偏离，增加企业遭受经济损失或获得更大收益的可能性，具体包括营运风险、筹资风险、投资风险、现金流风险等。上市影视公司的财务风险研究，对于有意进军影视行业的企业具有重要的参考价值，对现存影视公司规避财务风险、善用杠杆等来说有重大意义。 本文选取了北京京西旅游文化有限公司（下文简称：北京文化）为研究对象，主要采取财务比率分析法识别该上市影视公司的财务风险。北京文化凭借其敏锐的投资眼光，在企业由旅游行业转型影视行业的五年内，就以优异的财务业绩在影视行业内占据了一席之地，其企业名声也随着爆款电影而节节攀升。但是从其1998年至2018年的财务报表分析来看，北京文化的公司营运并非像表面看到的一样优秀，该公司在盈利能力、偿债能力、现金流等方面表现出较多的财务风险，其面临的破产风险也较大。根据上述分析，本文给出以下财务风险控制建议：（1）减少资源浪费，增加企业应收收入（2）加强现金流管理，缓解行业固有风险对公司偿债能力的影响（3）投资决策应当更为审慎，降低市场给公司带来的财务困境（4）注重后备人力资源的培养，防止业务停滞影响公司营收（5）从根本上提升公司价值，降低财务风险。 关键词：影视行业、北京文化、企业转型、财务风险 Abstract Financial risk is a branch of risk management. It refers to factors that are unpredictable and difficult to control in various financial activities of an enterprise. This makes the financial results of the enterprise deviate from the empirical objectives within a certain period and within a certain range, increasing the economic loss of the enterprise or the possibility of obtaining greater benefits, including operational risks, financing risks, investment risks, cash flow risks, etc. The financial risk research of listed film and television companies has important reference value for enterprises interested in entering the film and television industry. It is of great significance for existing film and television companies to avoid financial risks and make good use of leverage. This paper selects Beijing Jingxi Tourism Culture Co., Ltd. (hereinafter referred to as Beijing Culture) as the research object, and mainly uses the financial ratio analysis method to identify the operational risks of the listed film and television company. With its keen investment vision, Beijing Culture has occupied a place in the film and television industry with excellent financial performance within five years of the transformation of the film industry from the tourism industry. Its corporate reputation has also risen with the explosion of movies. However, from the analysis of its financial statements from 1