基于功效系数法的烯碳新材公司财务风险预警研究

发布时间：2018-06-22 03:31

本文选题：财务风险 + 预警模型　；参考：《中国地质大学(北京)》2017年硕士论文

【摘要】：随着外部经济环境的日益复杂,公司会面临更多的风险与挑战,财务风险就是其中重要的一部分,应该引起每一个公司管理者的重视。由于财务风险具有客观性和损失性,公司应当正视自身的财务状况,对可能影响公司经营的财务风险因素进行识别、评价和控制,并采取有效的措施进行防范和规避,否则将有可能引发财务危机。本文以烯碳新材公司为案例研究对象,其原因是,该公司现处于转型的关键时期,原行业的低迷和新行业的不成熟,都会使得该公司在财务方面存在着众多问题,造成一定的财务风险。并且该公司在2014年和2015年被出具了无法表示意见的审计报告,同时被实行了“退市风险警示”处理,所以对该公司的财务风险预警研究有其现实意义。论文运用文献研究法、案例分析法、比较分析法及定性与定量相结合的方法,以财务风险、财务风险预警及功效系数法理论为基础,对该公司进行财务风险预警研究。首先,介绍了烯碳新材公司的总体情况,进而从公司经营的外部与内部环境两个方面加以分析。基于功效系数法进行财务风险预警模型的构建。将传统的功效系数法在评价标准系数及基础分、调整分方面进行了改进,使其计算更加的精准。其次针对烯碳新材公司进行财务风险预警的研究。选取了2013、2014、2015年的数据进行分析。根据指标选取原则,从盈利能力、营运能力、偿债能力、发展能力四方面共选取了14个财务指标进行模型构建,并进行各指标的处理计算。最后根据指标计算结果,分析发现该公司存在很大的财务风险,预警等级已处于重警阶段,应引起管理者足够的重视。通过上述分析,提出以下建议:公司要加强成本控制,扩大市场,增加营业收入,控制公司的资产负债率,优化资本结构,确定合理的筹资结构。并且要建立健全财务风险评价与预警机制,监控公司的财务状况。
[Abstract]:With the increasing complexity of the external economic environment, the company will face more risks and challenges, financial risk is an important part of it, should be paid attention to by every company manager. Due to the objectivity and loss of financial risk, the company should face up to its own financial situation, identify, evaluate and control the financial risk factors that may affect the operation of the company, and take effective measures to prevent and avoid it. Otherwise, it could trigger a financial crisis. The reason of this paper is that the company is in a critical period of transition. The downturn of the original industry and the immature of the new industry will make the company have many financial problems. Cause certain financial risk. In 2014 and 2015, the company was issued audit reports that could not express its opinion, and was implemented "delisting risk warning" treatment, so the financial risk early warning study of the company has its practical significance. Based on the theories of financial risk, financial risk early warning and efficacy coefficient, the paper uses the methods of literature research, case analysis, comparative analysis and qualitative and quantitative analysis to study the financial risk early warning of the company. Firstly, the general situation of the new wood company is introduced, and then the external and internal environment of the company is analyzed. The early warning model of financial risk is constructed based on efficiency coefficient method. The traditional efficiency coefficient method is improved in the evaluation standard coefficient, the basic score and the adjustment score to make its calculation more accurate. Secondly, the financial risk early warning for the new wood company is studied. The data of 2013, 2014 and 2015 were selected for analysis. According to the principle of index selection, a total of 14 financial indexes are selected to build the model from four aspects of profitability, operation ability, solvency and development ability, and the processing calculation of each index is carried out. Finally, according to the result of index calculation, it is found that the company has great financial risk and the warning level is in the stage of heavy alarm, which should be paid enough attention to by managers. Through the above analysis, the following suggestions are put forward: the company should strengthen the cost control, expand the market, increase the operating income, control the asset-liability ratio of the company, optimize the capital structure, and determine the reasonable financing structure. And to establish and improve financial risk assessment and early warning mechanism, monitoring the financial situation of the company.
【学位授予单位】：中国地质大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.7

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