Research On Financial Risk Evaluation Of C Company

As one of the strategic industries in China,aviation industry should not only complete the task of national weapon equipment manufacturing,but also shoulder the task of constructing domestic key projects.At the same time,it should adapt to the development of market economy.As a result,it is of great practical significance to study the financial risk evaluation methods and improve the risk management and control ability of enterprises by combining with the financial risk characteristics of aviation equipment manufacturing enterprises.In this paper,it takes C Aviation Equipment Manufacturing Enterprise as the research object to analyze the factors that affect the financial risk of the enterprise,so as to design the financial risk evaluation model suitable for the aviation equipment enterprise.First of all,it takes the concept of generalized financial risk as the basis to analyze the relevant research literature of financial risk assessment made by scholars at home and abroad according to the theory of financial risk,so as to classify the financial risk of enterprise from the aspects of financing,investment,operation and income distribution by combining with the status of financial activities of C Enterprise.Secondly,it identifies the financial risks caused by corporate financing,investment and operation activities from the aspects of debt scale,term structure and solvency,internal investment,inventory and accounts receivable management and profitability,which also deeply analyzes the reasons.As a result,it points out that there exist some problems in C Enterprise,such as the extensive financial risk evaluation system,the lack of scientific evaluation methods and the quality of professional evaluation personnel.Thirdly,it selects 16 related indicators of five categories as financial risk assessment indicators,such as profitability,solvency,operating capacity,development capacity and cash flow.Besides,it takes the data of financial statements in the quarters from 2014 to 2019 as the sample,which constructs the financial risk assessment model based on principal component analysis.Fourthly,it uses the evaluation model to analyze the financial risk status of each quarter in three years.By comparing with the current financial risk evaluation methods of C Enterprise,it is found that the financial risk evaluation model constructed is more scientific and accurate.Finally,it puts forward measures and suggestions to control financial risk,so as to help enterprises enhance the awareness of financial risk management,improve the financialrisk evaluation mechanism,effectively prevent the occurrence of financial risk.