摘要
民营高新技术企业为我国发展作出了重要贡献,但其本身经营风险偏大,融资成本高,融资结构和规模往往不合理,一直以来都存在着较大的融资问题。而在很多民营高新技术企业中,资金一直都是推动企业生存和发展的鲜活血液,资金的不足将对其企业的正常运营产生重大影响,所以降低融资风险已经成为民营高新技术企业必须解决的问题。本文运用案例分析法,对DL公司进行了融资风险的研究。研究发现,应收账款周转率偏低、短期借款占比过高都对DL公司的融资风险产生负面影响。文章结合企业实际,分析出产生融资风险的主要原因是应收账款管控不到位、营销渠道存在问题等。最后,本文从适当减少短期借款投资、积极催收应收款等方面,提出了降低融资风险的建议。本文的研究结果对于控制融资风险有较大意义。
Private high-tech enterprises have made huge contributions to the development of China;however,their own management risk is too big,the financing cost is high,the financing structure and scale are often unreasonable,there has been a large financing problem.For the majority of private high-tech enterprises,capital is the blood of enterprise development,the lack of capital will have a significant impact on the operation of enterprises,so reducing financing risks has become a problem that private high-tech enterprises must solve.This paper uses case analysis method to study the financing risk of DL Company.It is found that the low turnover rate of accounts receivable and the high proportion of short-term loans have a negative impact on the financing risk of DL Company.Combined with the actual situation of the enterprise,the paper analyzes the main reasons for the financing risk are the inadequacy of accounts receivable control and the existing problems in marketing channels.Finally,the paper gives some suggestions to reduce financing risk from the aspects of appropriately reducing short-term borrowing investment and actively collecting receivables.The research results of this paper have great significance for controlling financing risk.
作者
戴永
Yong Dai(Nanjing University of Information Science and Technology,Nanjing,Jiangsu)
关键词
融资风险
融资措施
要素分类
Financing Risk
Financing Measures
Elements of Classification
