摘要
针对财务预警问题,以华欣医疗器械股份有限公司作为研究对象,选取2013-2017年相关财务数据作为研究样本。分析了公司存在的负债率较高等问题,提出了降低企业债务融资、调整负债比例、强化应收账款管理等建议,为华欣医疗的财务风险管理提供参考。
In view of the financial early warning problem,HUAXIN was selected as the research object,and related financial data from 2013-2017 was selected as the research sample.The high debt ratio of the company was analyzed,and some suggestions were put forward,such as reducing the debt financing,adjusting the debt ratio,strengthening the management of accounts receivable,etc.,to provide some reference for the financial risk management of Huaxin medical.
作者
韩晓晨
刘轩成
闫旭
HAN Xiaochen;LIU Xuanchen;YAN Xu(College of Business Administration,Liaoning Technological University,Huludao 125105,China)
出处
《辽宁工程技术大学学报（社会科学版）》
2020年第2期123-130,共8页
Journal of Liaoning Technical University(Social Science Edition)
基金
辽宁省教育厅项目(2016-LJYR004)
阜新市社科课题(2019Fsllx007).
关键词
财务风险
财务预警
存货
应收账款
风险防范
financial risk
financial early warning
inventory
accounts receivable
risk prevention
