康佳集团股份有限公司财务风险预警研究

发布时间：2018-05-14 21:30

本文选题：康佳集团 + 财务风险　；参考：《内蒙古财经大学》2017年硕士论文

【摘要】：所有企业要面临的竞争压力逐步加大,因此这些企业将要面对的财务风险同时会在企业竞争当中出现。虽然我们国家的市场经济发展得很迅速,可是还有不完善之处,可以看出,财务风险是企业经营所必须要重视的一部分。国资委适时地为企业启动了财务风险预警工作,来让企业可以面对市场竞争日趋激烈的复杂情况和外部环境宏观经济形势的瞬息万变。这项体系检测并且分析了企业的债务风险、现金流风险、投资风险和盈利能力风险四大类风险指标,来进一步帮助企业去了解财务风险相关内容,并且可以及时地有效地采取相对应的措施。改革开放以来,我国家电市场是开放的较为完全,且竞争较为激烈的市场之一。2012年爆发了电商大战,在电商销售中,电器生产商的利润空间不断地被压缩,所以电器生产商将会面对更加激烈的外部竞争环境。康佳这样的老牌集团2015年的各项数据大部分呈下滑趋势,康佳集团的高层频繁发生震动,因此,用科学的方法进行企业财务风险预警分析并对其进行财务预警模型研究对企业的发展有深远意义。本文通过对康佳集团2011年-2015年财务报表进行主要财务指标的选取,并对其加以整理分析。利用财务风险理论和建立财务预警模型,运用定量分析的方法,对康佳集团的财务风险进行预警分析,再通过财务预警模型的研究,确定康佳集团是否确实存在财务风险并能够对财务危机的程度加以测量,同时能够找出适合企业实际运营情况的财务预警模型。从财务风险的分析及评价中给出康佳集团财务风险管理中出现的问题,并做出企业财务风险管理建议。最后对论文进行总结,完成论文。
[Abstract]:The competition pressure of all enterprises will be increased gradually, so the financial risk that these enterprises will face will appear in the enterprise competition at the same time. Although our country's market economy develops very fast, but still has the imperfect place, can see, the financial risk must pay attention to part of the enterprise management. The SASAC has started the financial risk early warning work for the enterprise timely, so that the enterprise can face the complicated situation of the increasingly fierce market competition and the rapid change of the macroeconomic situation of the external environment. This system detects and analyzes four kinds of risk indicators: debt risk, cash flow risk, investment risk and profitability risk, in order to further help the enterprise to understand the relevant contents of financial risk. And can take corresponding measures in time and effectively. Since the reform and opening up, the home appliance market in China is one of the more open and competitive markets. In 2012, the e-commerce war broke out, and the profit space of the electric appliance manufacturers was continuously compressed in the e-commerce sales. So electrical manufacturers will face a more intense external competitive environment. Most of the data of established groups such as Kangjia in 2015 showed a downward trend, and the high level of Kangjia Group had frequent tremors, so, It is of great significance for the development of enterprises to use scientific methods to analyze the financial risk and study its financial early-warning model. This paper selects the main financial indexes of the financial statements of Kangjia Group from 2011 to 2015 and analyzes them. Based on the theory of financial risk and the establishment of financial early-warning model, the financial risk of Kangjia Group is analyzed by quantitative analysis, and then the financial early-warning model is studied. To determine whether Kangjia Group does exist financial risk and to measure the degree of financial crisis, and to find out the financial early warning model suitable for the actual operation of the enterprise. The problems in the financial risk management of Kangjia Group are given from the analysis and evaluation of the financial risk, and the suggestions for the financial risk management of the enterprise are made. Finally, the thesis is summarized and finished.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7

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