Research On Financial Risk Response Of Small And Medium Sized Auto Parts Processing Enterprises Under The New Epidemic Situation

Small and medium-sized enterprises are the largest group of enterprises in China and the important pillar of China’s market economy.As an important part of the management of small and medium-sized enterprises,financial risk management plays a very important role in promoting the development of small and medium-sized enterprises.Meanwhile,the novel coronavirus pneumonia outbreak in early 2020 has a great impact on the financial risk management of SMEs.Therefore,from the perspective of enterprises,under the background of increasingly fierce market competition and the continuous impact of the new crown epidemic,this paper analyzes and studies the financial risks of auto parts enterprises,which will help to find the way for the survival and development of China’s small and medium-sized enterprises,especially auto parts enterprises,and provide them with transformation ideas and solutions.At the same time,it will also provide reference for the overall progress and macroeconomic decision-making of the automobile industry Policy makers provide theoretical basis for decision-making.In this paper,through combing the literature at home and abroad,starting from the reality of MB company,combined with the background of the new crown epidemic,through research and research to understand the development of China’s auto parts industry and the development status of auto parts enterprises,analyze the financial risks faced by MB company,through the determination of financial indicators,build an evaluation index system,and finally conduct a comprehensive evaluation,to provide reference for the financial reform,prevention and control measures of MB company Shi’s proposal and the construction of risk prevention and control mechanism provide reference,and improve the company’s financial risk management level in response to the new epidemic.The conclusions of this paper include:(1)Based on the financial reports of MB company in recent five years,this paper analyzes the financial risks of the company from four aspects: financing risk,investment risk,operation risk and stakeholder risk,and finds that MB company has financial problems such as unbalanced capital structure,limited debt paying ability and low operation efficiency;(2)by redefining the design principles and ideas,it finally constructs the financial risk management system including financing risk,investment risk,operation risk and development risk The financial risk evaluation index system consists of four first-class indexes of investment risk,operation risk and stakeholder risk,and 15 second-class indexes of asset liability ratio and operating profit ratio.By calculating the index weight,the financial risk of MB company is evaluated comprehensively and fuzzily;(3)finally,the targeted suggestions are put forward from four aspects of financing risk,investment risk,operation risk and stakeholder risk It also puts forward the safeguard measures of financial risk control from the aspects of organization,system and manpower.