影视类上市公司的财务风险管理问题探讨
摘 要 由于我国影视业进入产业化、集团化的高速发展时期,而且随着其不确定性因素和风险因素这两方面在不断增长的发展中,传媒行业的生存和发展都在面临着挑战。市场经济的快速发展和媒体的破产退出机制也在逐步完善,影视类公司实现了规模化、多元化经营模式。因此风险管理问题也越来越成为影视集团关注的重要问题。这个问题是关系到企业生存和发展的重要问题之一。基于我国影视集团的特殊属性,因此其财务风险管理方面的问题与一般的企业或集团公司会有所不同。所以,对影视类上市公司的财务风险管理问题探讨就具有一定的理论和现实意义。 本文在基于企业财务风险管理理论基础上,通过理论结合实际法,比较分析法,图表分析法对我国内地最大的民营媒体集团,也是首家成功登录创业板的娱乐公司-华谊兄弟为例进行探讨。通过结合中国国情和影视集团的特点,结合财务风险的相关理论,影视集团财务风险管理特征进行探讨。本文对财务风险管理的原因分外部因素和内部因素深入分析,同时指出该集团的财务风险管理问题,探索问题的根源。为了确保企业未来发展的状况,提出三点对该集团财务风险管理的优化措施。最后通过案例的结论分析为我国影视类上市公司财务风险管理提出两点改进意见。 关键词:财务风险 风险管理 传媒集团 Abstract With Chinas film and television industry entering a period of high-speed development of industrialization and collectivization.Its survival and development are facing severe challenges due to the continuous growth of its uncertainty factors and risk factors.At the same time, due to the development of market economy,media bankruptcy exit mechanism gradually improved, the film and television group has carried out scale and diversified operation,risk management has become more and more important issues for film and television groups.Risk management is one of the important issues related to the survival and development of enterprises.Based on the special attributes of Chinas film and television group,its financial risk management will be different from that of ordinary enterprises or group companies.It is of theoretical and practical significance to discuss the financial risk management of listed film and television companies. Based on the theory of enterprise financial risk management,by combining theory with practice, qualitative analysis with quantitative analysis, comparative analysis, chart analysis and other research methods, this paper takes Huayi brothers, the largest private media group in mainland China and the first entertainment company successfully listed on gem, as an example to discuss.Combined with the reality of Chinas national conditions and film and television groups own characteristics,This paper systematically discus
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