【作者】 邹豪；

【导师】 罗新华；

【作者基本信息】 山东大学 ， 工商管理（专业学位）， 2013， 硕士

【摘要】 随着我国证券市场的发展,我国证券公司也得到了迅速的发展,但由于受到各方面的影响和制约,证券公司在经营和管理上难免存在一些问题,这些问题决定了现阶段我国证券公司的高风险特性。证券公司作为金融业的高端产业,同时面临着政策风险、行业竞争风险及经营风险等诸多风险,而各类风险最终基本上都会转化到财务风险中,给证券公司的财务管理带来很大的困扰,如何应对市场行情变化、加强自身财务风险管理体系建设已成为证券公司不得不深层次思考的问题。本文以XX证券公司为研究对象,通过分析证券公司财务风险的基本特征和主要来源,对XX证券公司目前面临的主要财务风险点、财务风险管理制度的现状和财务风险的成因进行剖析,并以解决这些问题为出发点,结合国内外先进的财务风险管理理论和成熟的财务风险管理经验,为完善XX证券公司及存在相同问题的其他企业在财务风险管理体系建设方面提供一些针对性的建议,预防财务危机的发生。本文的创新之处在于,根据XX证券公司财务风险成因的特殊性,为在完善XX证券公司财务风险管理建设方面,给出了自己的一些见解。在研究方法上,本文采用规范研究和实例研究相结合的研究方法,从财务风险的概念与特征描述发出,介绍了目前我国证券公司普遍存在的财务风险来源。以XX证券公司为案例研究对象,通过对其主要财务风险点、财务风险管理现状及成因的分析,指出存在的问题和改进的方向,提出完善XX证券公司财务风险管理的具体建议。文中特选择了具有行业内代表性三家证券公司,对其2011年度相关重要财务指标进行了横向对比分析。对于XX证券公司的各项财务风险指标,文中获取了大量该公司具体数据进行详细的分析。本文由导论和四章正文组成导论部分。介绍本文的研究背景、意义、文献综述及研究思路和框架。第二章证券公司财务风险概述,重点介绍证券公司财务风险的特征与主要来源分析。第三章通过主要财务指标和相关数据对比分析了XX证券公司的财务状况及主要财务风险点。第四章对XX证券公司财务风险管理现状及成因进行剖析。第五章针对该公司目前存在的主要财务风险管理漏洞,提出完善XX公司财务风险管理的具体建议。更多还原

【Abstract】 With the development of China’s securities market, the securities companies have also been developing rapidly. Under the influence and restriction of all aspects, some problems occurs on the Operation and management, it also causes the risk feature of the securities companies on the current stage. As the High-end industry of the financial sector, it will face on many more risks, as like, Policy, Industry competition, operation and so on, then those risks finally will have to transform into one financial risk, and bring more troubles. So, how to deal with the changing of market, how to strengthen the construction of their own financial risk management system, those problems will have to be considered for securities companies.This paper will use XX Securities Company as the object of study, through analyzing the basic characteristics and main source of the financial risks, to make out the major financial risk point, financial risk management system of the status quo and causes of financial risk that face currently. Combined with the advanced financial risk management theory and mature financial risk management experience to provide targeted recommendations to perfect financial risk management system of XX Securities Company and other enterprises with the same problems.The innovation of this paper is that, according to the causes of the special characteristics of the XX Securities Company’s financial risk, it will give some insights to perfect XX Securities Company’s financial risk management building.From the aspect of research method, this paper begins with the concept of financial risk and characteristics description, and then describes the sources of financial risk in securities companies in China. By using XX Securities Company as an example, this paper points out its existed problems and directions for improvement by analysis the causes and status of the financial risks and the main risk point of this company, which uses specification research combined with example research as research methods. Three selected industry representative securities companies are compared horizontally in the paper. The financial risk indicators of XX Securities Company are analyzed by a large number of specific data.The paper consists of an introduction and four chapters. The research background, significance, literature review, research ideas and framework are introduced in the introduction chapter. The second chapter gives an overview of the financial risks in securities companies, which focuses on the characteristics and major source of them. The third chapter analysis the financial situation and major risk point of XX Securities Company though comparing its key financial indicators and related data. In the fourth chapter, the current situation and the causes of the financial risk management in XX Securities Company are analyzed. The last chapter put forward concrete proposals to improve the financial risk management.更多还原