基于层次分析法的C建筑企业财务风险评价研究

发布时间：2018-05-16 12:57

本文选题：建筑企业 + 财务风险　；参考：《重庆理工大学》2017年硕士论文

【摘要】：随着国家经济的不断发展和市场竞争的日渐激烈,企业在自身寻求生存与发展的过程中必然会面对各种风险,而财务风险则是其中最为重要也最需要把控和防范的风险,特别是正处于转型升级关键时期的建筑行业。目前建筑行业产业集中度低,竞争异常激烈,在面对如此激烈的市场竞争所带来的巨大的冲击时,企业需要对自身面临的财务风险有着清楚的认识,并竭力将所面临的财务风险控制到一个合理范围内,实施适当的防范措施,改进自身不足,才能减少因财务风险而给企业造成的经济损失。本文在梳理了国内外有关文献资料的基础上,结合风险管理、内部控制等相关理论,先作了建筑企业财务风险内外部的影响因素分析,再着重以C建筑公司为研究案例,通过分析C公司的重要财务指标,识别出该公司所面临的财务风险。然后通过层次分析法(AHP法)建立C建筑公司的财务风险评价模型,再根据发放的调查问卷得到专家的打分结果,进而对模型中的各个指标赋值,经过计算得出每个风险因素的权重和分值,再通过无量纲化对各指标进行标准化处理,最后通过计算得出C建筑公司的财务风险属于中等风险。文章最后针对C建筑公司目前存在的问题对其提出相对应的财务风险控制措施的建议,以期对C建筑公司的财务防控方面提供一些参考。财务风险管理是企业经营管理中至关重要的环节,其评价的结果直接影响到相关决策,但是财务风险又是多因素的、不确定的,难以对其进行完全的量化研究,而层次分析法(AHP法)的最大特点就是集定性与定量分析于一身,是一种多维度的决策支持方法,因此借助层次分析法(AHP法)对财务风险进行评价,可以相对客观的评价企业的财务现状,从而为企业的决策制定提供依据。
[Abstract]:With the continuous development of national economy and the increasingly fierce market competition, enterprises will inevitably face various risks in the process of their own survival and development, and financial risk is the most important and most need to control and prevent the risk. In particular, is in the transformation and upgrading of the key period of the construction industry. At present, the industry concentration of construction industry is low and the competition is extremely fierce. In the face of such fierce market competition, enterprises need to have a clear understanding of the financial risks they face. And try to control the financial risk to a reasonable range, implement appropriate preventive measures, improve their own deficiencies, in order to reduce the economic losses caused by financial risks to enterprises. On the basis of combing the domestic and foreign literature and combining the theory of risk management and internal control, this paper first analyzes the internal and external factors of financial risk in construction enterprises, and then focuses on C construction company as a case study. By analyzing the important financial indexes of C Company, the financial risk faced by C Company is identified. Then the financial risk assessment model of C construction company is established by AHP), and then according to the questionnaire issued, the expert score results are obtained, and then each index in the model is assigned value. The weight and value of each risk factor are calculated, and then the indexes are standardized by dimensionless method. Finally, the financial risk of C construction company belongs to medium risk. In the end, the paper puts forward the corresponding financial risk control measures in view of the existing problems in C Construction Company, in order to provide some references for the financial prevention and control of C Construction Company. Financial risk management is an important link in enterprise management. The evaluation results directly affect the relevant decisions, but the financial risk is multi-factor and uncertain, so it is difficult to carry out a complete quantitative study. The most important feature of AHP (Analytic hierarchy process (AHP) is that it is a multi-dimensional decision support method, which combines qualitative and quantitative analysis, so it evaluates the financial risk with the help of AHP (Analytic hierarchy process). It is possible to evaluate the financial status of enterprises objectively, thus providing the basis for the decision-making of enterprises.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7

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