交通运输企业财务风险及其防范的研究——以广西五洲交通股份有限公司为例摘 要交通运输业是国民经济的基础性产业，是国家经济命脉的一个重要组成部分也是其他产业发展的基础和枢纽。近年来，由于经济发展的放缓、同行业的激烈竞争、交通运输工具多样化等因素，给企业的可持续发展增加了不少压力。为了企业可以更好地可持续发展，企业需要时刻关注自身的经营情况，及时发现在经营活动中产生的财务风险，然后采取相应的措施进行有效的规避。本文以五洲交通股份有限公司为例，运用财务指标分析方法，对该企业近五年的财务报表数据进行分析，得出企业的财务风险整体上可控，企业的偿债能力和投资能力相对较好，盈利能力和发展能力较差，未来有较大的发展空间和潜力的基本判断。然后针对企业所存在的问题提出了加强内部控制管理、完善内部财务管理体制、健全财务风险预警机制等策略建议。关键词：财务风险；风险评价；风险防范；IStudy on Financial Risk of Transportation Enterprises and its Prevention——Take Guangxi Wuzhou Communications co., LTD. As an ExampleAbstractThe transportation industry is the basic industry of the national economy, an important part of the lifeblood of the national economy, and the foundation and hub of the development of other industries. In recent years, due to the slowdown of economic development, the fierce competition in the same industry, the diversification of means of transport and other factors, the sustainable development of enterprises has increased a lot of pressure. In order to achieve better sustainable development, enterprises need to pay close attention to their own business situation, timely find out the financial risks arising from business activities, and then take corresponding measures to effectively avoid them. Based on five continents transportation co., LTD., for example, using the financial index analysis method, the enterprise nearly five years of financial statement data analysis, it is concluded that the financial risks of enter...
