基于功效系数法的J公司财务风险评价研究

发布时间：2018-01-06 09:43

本文关键词：基于功效系数法的J公司财务风险评价研究　出处：《沈阳工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着市场体制的不断改革,我国处于经济国际化的特殊阶段,企业迎来了前所未有的快速发展时期。企业的发展的同时也面临着不可避免的财务风险。如果企业不能正视自己的财务状况,不重视财务风险,很可能会导致严重的财务危机。近年来,世界经济处于少有的低迷期,而且波动很大,再加上国内两轮宏观紧缩政策,严重的经济衰退,我国以外向型加工制造的纺织行业遭受重大打击。纺织企业是化纤行业产品的主要采购者,外部经济环境和原材料价格大幅波动是影响化纤行业的重要因素,在这个特殊的阶段,整个化纤行业处于罕有的不景气时期,一部分企业出现了业绩滑坡、盈利能力不足,还有一些企业甚至出现了大幅度亏损。由此看来,企业财务风险评价仍是财务领域的一个重要课题,而化纤行业作为国民经济的支柱产业,也应当受到关注。论文以财务风险展开论述,从企业财务风险的相关概念和理论基础入手,整理并总结了相关文献,比较了财务风险评价的各种方法,并归纳分析其优缺点。以J化纤公司为研究对象,结合化纤行业的行业特点,以J企业2011年-2015年的财务数据为基础,从筹资、投资、资金运营和收益分配四方面来进行风险识别,从盈利能力、偿债能力、营运能力和发展能力四方面筛选了12个指标,采用层次分析法来确定权重,结合功效系数法,建立了风险评价体系。在对J公司的财务状况进行评价之后,发现该公司存在较大财务风险,并分析其成因,最后,提出了相应的控制建议。通过此研究能对J公司的财务风险控制方面提供一些参考,能够帮助企业加强对自身风险的认识,引起对风险的重视,提高自身的抗风险水平。
[Abstract]:With the continuous reform of the market system, China is in a special stage of economic internationalization. Enterprises have ushered in an unprecedented period of rapid development. The development of enterprises is also facing the inevitable financial risks. If enterprises can not face their own financial situation, do not attach importance to financial risks. In recent years, the world economy is in a rare downturn, and volatility is very high, coupled with two domestic macroeconomic tightening, a serious recession. The textile industry, which is manufactured by extroverted processing, has suffered a great blow. Textile enterprises are the main purchasers of chemical fiber products, and the external economic environment and the large fluctuation of raw material prices are the important factors affecting the chemical fiber industry. In this special stage, the whole chemical fiber industry is in a rare recession period, some enterprises have seen a decline in performance, insufficient profitability, and some enterprises have even made substantial losses. Enterprise financial risk assessment is still an important subject in the financial field, and the chemical fiber industry, as a pillar industry of the national economy, should also be concerned. Starting with the related concepts and theoretical basis of enterprise financial risk, this paper collates and summarizes the relevant literature, compares various methods of financial risk evaluation, and summarizes its advantages and disadvantages. Taking J Chemical Fiber Company as the research object. Combined with the industry characteristics of chemical fiber industry, based on the financial data of J enterprise from 2011 to 2015, from four aspects of financing, investment, capital operation and income distribution to identify the risks and profitability. Four aspects of solvency, operational capacity and development capacity were selected 12 indicators, using the Analytic hierarchy process to determine the weight, combined with the efficacy coefficient method. Established a risk evaluation system. After the evaluation of the financial situation of company J, found that the company has a large financial risk, and analyze its causes, and finally. Put forward the corresponding control suggestions. Through this study can provide some reference to J company's financial risk control, can help enterprises to strengthen the understanding of their own risks, causing the risk of attention. Improve your risk tolerance.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7

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