摘 要随着我国经济的高速提升，企业之间的竞争也在不断扩大，企业会面临着前所未有且严峻的考验和繁杂的财务活动，那么财务风险自然而然升高。由于财务风险存在于财务活动的各个方面，是每个企业管理过程中重要的核心部分，所以企业的经营者也对财务风险的成因越来越重视。考虑到许多因素的影响，只要有经营活动，财务风险就是无法避兔的，况且任何企业的财务风险都不是一夜之间形成的。本文将以乐图公司为例，通过分析固定性资本成本、息税前利润、财务杠杆等现状，找出其在财务风险上存在的问题，如筹资渠道单一、收入状况低、经营成本高、偿债能力不足等。并及时采取有效的措施：筹资方式多元化、提高收入水平、降低经营成本、增强偿债能力。因此，对本文中的乐图公司来说，积极应对财务风险，使其保持在一个合理的范围内，有效规避和降低财务风险，是乐图公司未来发展的重要目标，也是提高经济效益和提升管理水平的重要枢纽。关键词：乐图公司 财务风险 息税前利润 偿债能力AbstractWith the rapid improvement of China's economy, the competition between enterprises is also expanding, enterprises will face unprecedented and severe test and complicated financial activities, then the financial risk will naturally rise. Because financial risk exists in all aspects of financial activities and is an important core part of every enterprise management process, the operators of enterprises also pay more and more attention to the causes of financial risk. Considering the influence of many factors, as long as there are business activities, financial risk can not avoid rabbit, and the financial risk of any enterprise is not formed overnight. This paper will take Letu Company as an example to analyze the fixed capital cost , profit before interest and tax, financial leverage and other current situation, find out its financial risk problems, such as single financing channel, low income situation, high operating costs, insufficient solvency and so on. and timely and effective measures: diversifi...
