| From the 12th Five-Year Plan to the 13th Five-Year Plan,to the recent promotion of cultural and economic double circulation,the film and television industry have gradually become the mainstay of the tertiary industry.Industry adjustment began in 2018,and film and television companies are facing great challenges.As of August 2021,this adjustment has had a great impact on the whole industry for three consecutive years,during which capital poured in continuously.With the rise of money laundering and gambling agreements,coupled with the recent epidemic situation,most of the film and television enterprises are facing financial difficulties,and are actively looking for their own development outlets in order to cope with the financial crisis.In this illustration,it is particularly important to identify and prevent financial risks in advance.In this thesis,H Film and Television Company,the first representative domestic TV series listed,is taken as the research object,and the research is divided into six parts.The first part is the introduction,which expound the research background and significance,research methods and contents,research status at home and abroad and innovations.The second part expounds the financial risk and its related control theory.The third part firstly introduces the general situation and industry characteristics of H Film and Television Company,including the financial risks faced by the current film and television industry.Then use financial indicators and non-financial indicators to identify goodwill impairment risk,receivables default and inventory liquidity risk,investment decision-making risk,illegal tax avoidance risk and the fan economy potential risk.Finally,the Z-China scoring model is used to evaluate the financial risks of H Film and Television,and it is concluded that although the company is not worried about bankruptcy for the time being,there are certain financial risks,which should be paid enough attention to.The fourth part expounds the reasons for the formation of financial risks of H Film and Television Company.The fifth part is the author’s prevention and control measures according to the above financial risk identification and cause analysis.Fully investigate before the merger,prevent the short-term profit behavior of the acquired enterprise,and pay attention to the information disclosure and synergy after the merger;Keep up with policies and guidelines,implement and promote project audit,improve the receivable management system,clear inventory in time and pay attention to the quality of film and television products;Strengthen the strategic layout of the film and television industry and make diversified investments;Separate the company tax from the artist tax and introduce it into the third-party agency-tax agency;Standardize the star’s quality behavior,strengthen the online supervision,and avoid the detailed proposal of the flow-only theory.The sixth part puts forward the conclusion and prospect of this paper,hoping to help the development of H Film and Television Company and provide some references for other related enterprises. |
