摘 要
企业财务风险与财务绩效的关联性是现代企业管理研究中的重要议题，其对企业的可持续发展具有深远影响。本研究以企业财务风险管理为核心，结合财务绩效评估体系，探讨两者之间的内在联系及其动态变化规律。基于国内外相关理论与实证研究的梳理，本文选取了中国A股上市公司为研究样本，运用因子分析法和多元回归模型，从定量角度深入剖析财务风险对企业财务绩效的影响机制。研究表明，财务风险的高低显著影响企业的盈利能力、偿债能力和运营效率，且不同类型财务风险的作用路径存在差异。此外，本研究发现企业通过优化资本结构和加强内部控制能够有效缓解财务风险对财务绩效的负面影响。
关键词：财务风险 财务绩效 因子分析法
Abstract
The correlation between corporate financial risk and financial performance is a significant topic in modern business management research, with profound implications for the sustainable development of enterprises. This study focuses on corporate financial risk management, integrating it with the financial performance evaluation system to explore the intrinsic connections and dynamic changes between the two. Based on a review of relevant theories and empirical studies both domestically and internationally, this paper selects Chinese A-share listed companies as research samples. Using factor analysis and multiple regression models, it delves into the quantitative mechanisms by which financial risk affects corporate financial performance. The research findings indicate that the level of financial risk significantly impacts a company's profitability, debt repayment capability, and operational efficiency, with different types of financial risks having distinct pathways of influence. Furthermore, this study reveals that companies can effectively mitigate the negative impact of financial risk on financial performance through optimizing capital structure and strengthening internal controls.
Keyword:Financial Risk Financial Performance Factor Analysis Method
目 录
1绪论 1
1.1企业财务风险与财务绩效研究背景 1
1.2研究企业财务风险与财务绩效的意义 1
1.3国内外研究现状综述 1
1.4本文研究方法与技术路线 2
2财务风险与财务绩效的理论基础 2
2.1财务风险的概念与分类 2
2.2财务绩效的衡量指标体系 3
2.3财务风险与财务绩效的关联机制 3
2.4相关理论模型与假设构建 4
2.5理论框架的适用性分析 4
3财务风险对财务绩效的影响实证分析 4
3.1数据来源与样本选择标准 5
3.2变量定义与模型设定 5
3.3实证结果与统计分析 6
3.4主要影响因素的深入探讨 6
3.5实证结论及其理论意义 6
4提升财务绩效的风险管理策略研究 7
4.1风险管理对企业财务绩效的作用 7
4.2财务风险管理的主要模式分析 7
4.3基于财务绩效优化的风险控制路径 8
4.4案例分析：成功企业的经验借鉴 8
4.5政策建议与实践指导 9
结论 9
参考文献 11
致谢 12
