G家纺公司财务风险预警研究

发布时间：2018-04-28 13:02

本文选题：财务风险预警 + 功效系数法　；参考：《湘潭大学》2017年硕士论文

【摘要】：随着国际经济一体化步伐的加快,市场的开放环境一方面为企业提供了更加宽广、自由的发展空间,另一方面又使企业不得不面临着更多的竞争与挑战,增加了企业的经营风险。对于一个企业来说,合理的评估财务危机,及时的提出风险策略,采取相应措施规避财务风险,是企业赖以长久生存及稳定发展的基础。构建财务风险预警系统,对企业管理水平的提升,企业人员风险防范意识的建立,公司经营策略的改善有着明显的作用,对缓解和减轻财务危机,避免企业陷入财务困境,提升企业的经济效益有着十分显著的意义,因此建立预警系统对当代企业的生存和发展至关重要。本文首先介绍了家纺行业的发展进程,以及财务风险预警系统的发展及意义,同时在大量阅读国内外文献的基础上,对相关理论与方法进行了综述分析,确定了论文的研究方法,并提出了论文的研究思路,同时介绍了财务风险、财务风险预警、熵值法和功效系数法的相关理论,为后文公司指标的选择奠定了理论基础。其次介绍了G公司的基本情况及组织结构,并从内部和外部两方面对公司的风险现状进行分析,提出公司财务风险预警管理现状及存在问题。接着提出了G公司预警指标选取的原则,从公司盈利水平、营运水平、偿债水平及发展水平四方面计算了公司的财务指标,然后通过熵值法得出各指标以及指标类的权重,并利用Pearson相关分析对财务指标进行筛选。最后建立G公司财务预警模型,运用功效系数法结合公司实际财务数据,对指标进行综合评分,根据指标所处的警戒线范围,得出公司5年的风险预警等级,结合其预警程度以及评分结果,提出相关风险防范措施。本文创造性的将功效系数法与熵权法相结合,弥补了以往研究中由于主观性带来的缺陷,以期提高G公司的风险预知水平,改善公司的财务问题,使公司能够稳健的发展。
[Abstract]:With the acceleration of the pace of international economic integration, the open market environment on the one hand provides enterprises with a wider and more free space for development, on the other hand, the enterprises have to face more competition and challenges. Increased business risk. For an enterprise, reasonable evaluation of financial crisis, timely putting forward risk strategy, and taking corresponding measures to avoid financial risk are the basis for the enterprise to survive and develop steadily for a long time. The construction of financial risk warning system plays an obvious role in improving the level of enterprise management, establishing the awareness of risk prevention of enterprise personnel, and improving the company's management strategy, which can alleviate and alleviate the financial crisis and avoid the financial distress of the enterprise. It is of great significance to improve the economic benefits of enterprises, so it is very important to establish early warning system for the survival and development of modern enterprises. This paper first introduces the development process of home textile industry, and the development and significance of financial risk early warning system. At the same time, on the basis of reading a large number of domestic and foreign literature, it summarizes and analyzes the relevant theories and methods. This paper determines the research method of the paper, and puts forward the research ideas of the paper. At the same time, it introduces the related theories of financial risk, financial risk early warning, entropy value method and efficiency coefficient method, which lays a theoretical foundation for the selection of the index of the following company. Secondly, it introduces the basic situation and organization structure of company G, analyzes the risk situation of the company from the internal and external aspects, and puts forward the current situation and existing problems of financial risk forewarning management of the company. Then put forward the principle of G company early warning index selection, from the company profit level, operating level, debt service level and development level of four aspects of the company's financial indicators, and then through the entropy method to get the weight of each index and index class. Pearson correlation analysis is used to screen the financial indexes. Finally, the financial early-warning model of G company is established. The efficiency coefficient method is used to combine with the actual financial data of the company to score the index synthetically. According to the warning line range of the index, the risk warning level of the company for 5 years is obtained. Combined with the early warning degree and the score result, the paper puts forward the relevant risk prevention measures. This paper creatively combines the efficiency coefficient method and entropy weight method to make up for the defects brought by subjectivity in the previous research, in order to improve the risk prediction level of company G, improve the financial problems of the company, and enable the company to develop steadily.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.81

【参考文献】