基于层次分析法的WP电动助力车公司财务风险评价研究

发布时间：2018-06-23 22:15

  本文选题：财务风险 + 层次分析法　； 参考：《沈阳农业大学》2017年硕士论文

【摘要】：在市场经济的大环境下,企业面临越来越多的不确定因素,会造成财务危险。电动助力车企业还面临着技术更新快速、社会法规不断变化,因此企业面临着更多的市场竞争压力,与技术创新压力,都可能造成财务风险。本文以WP电动助力车公司为研究对象,通过对WP电动助力车公司的财务数据及企业的财务特点等进行研究分析,在风险识别阶段首先分析了 WP公司的主要财务数据与财务指标,又与行业平均值进行了财务比率比较分析,主要分为四个方面,即偿债能力、营运能力、盈利能力、成长能力。继而又从外部与内部因素两个方面,分别对可能影响WP企业的财务状况进行分析。发现WP公司存在债务结构不合理,没有长期债款;应收账款期限过为苛刻;没有一个完整的财务预警机制;对公司员工缺少定期培训等问题;应收账款数额呈现上涨趋势,造成坏账的几率增大,影响WP公司的实际收益;由于财务费用上涨,成本费用率上升,造成公司财务管理水平下降;在建工程,以及闲置资产较高,WP公司整体的运营效率并不高,存在一定的资金运营风险等问题。结合WP公司基本的财务现状、经营现状与财务风险评价指标,构建成财务风险评价模型中的目标层、标准层、方案层,向公司的财务人员、管理层、公司员工发放问卷,利用专家打分确定出各个指标的权重并进一步计算出WP公司的风险评分,计算出风险等级。通过计算可以知道,WP公司的财务风险处于中等风险,风险等级较高,特别是发展能力具有较高风险。针对上面发现的这些问题提出完善财务制度、优化公司债务结构、完善企业文化、转变销售策略等改进措施。通过此次研究愿可以达到改善WP公司财务风险问题,提高经营业绩。
[Abstract]:Under the environment of market economy, enterprises are faced with more and more uncertain factors, which will cause financial danger. Electric power vehicle enterprises are also faced with rapid technological renewal and changing social regulations. Therefore, enterprises are facing more market competition pressure and technological innovation pressure, which may cause financial risks. In this paper, WP Electric powered vehicle Company is taken as the research object, and the financial data of WP Electric powered vehicle Company and the financial characteristics of the enterprise are studied and analyzed through the analysis of the financial data of WP Electric powered vehicle Company and the financial characteristics of the enterprise. In the stage of risk identification, we first analyze the main financial data and financial indicators of WP Company, and then compare the financial ratio with the average value of the industry. It is mainly divided into four aspects: solvency, operating capacity, profitability, etc. Ability to grow. Then it analyzes the financial situation of WP enterprises from two aspects of external and internal factors. It is found that WP has some problems such as unreasonable debt structure, no long-term debt, excessive period of accounts receivable, lack of a complete financial early warning mechanism, lack of regular training for employees, etc. The amount of accounts receivable shows an upward trend. Increase the probability of bad debts and affect the actual income of WP Company; decrease the level of financial management of the company due to the increase of financial expenses and the increase of cost rate; the construction works in progress, Moreover, the operating efficiency of WP company with high idle assets is not high, and there are some problems such as the risk of capital operation and so on. Combining with the basic financial situation, management status and financial risk evaluation index of WP Company, the target layer, standard layer and program layer of the financial risk evaluation model are constructed, and the questionnaire is distributed to the financial personnel, management and employees of the company. The weight of each index is determined by expert scoring, and the risk score of WP is further calculated, and the risk grade is calculated. Through the calculation, we can know that the financial risk of WP is in the middle risk, and the risk grade is higher, especially the development ability has the higher risk. In view of the above problems, the paper puts forward some measures to improve the financial system, optimize the debt structure, perfect the corporate culture and change the sales strategy. Through this study, we hope to improve WP's financial risk and business performance.
【学位授予单位】：沈阳农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.47;F406.7
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本文编号：2058633