Research On Identification,evaluation And Control Of Working Capital Risk Of Y Corporation

Working capital runs through the production and operation activities of the enterprise.The internal composition of working capital and the scale of working capital will affect the liquidity and profitability of corporate funds.The working capital risk is the possibility that the working capital structure is unreasonable or the shortage of funds will bring losses to the company.Once it happens,it will affect the normal turnover of the company and even break the capital chain of the company.Therefore,timely identification and evaluation of working capital risks and taking control measures are important for companies.Y company is a small and medium-sized high-tech enterprise with a high proportion of working capital.There are many problems in the control of working capital risk and there is a high risk of working capital.Therefore,Y company is selected as the research object to conduct research on working capital risk.Through the literature research method,comparative analysis method and factor analysis method,the article selects Y company as the research object,and takes the risk identification,risk assessment and risk control as the main ideas in the risk management method,and studies the working capital risk of the company.Firstly,by reading a large amount of literature,it summarizes the research status at home and abroad,the concept of working capital,and the related content of working capital risk,which lays a theoretical foundation for the following.Secondly,by understanding the basic status of Y company's working capital,from cash and accounts receivable and the inventory identifies the working capital risk;after that,through the factor analysis method,the company's quarterly data is taken as a sample to comprehensively evaluate the company's working capital risk;finally,the Y company's working capital risk and problems are analyzed and risk control measures are proposed.In general,the purpose of the article is to identify the working capital risks and causes by identifying and evaluating the working capital risks of Y Company,and give the company a vigilance and timely control of working capital risks,thereby reducing the possibility of working capital risks.And maintain a good state of capital operation,increase liquidity and profitability.