基于层次分析法的S化工公司财务风险评价研究

发布时间：2018-06-29 04:41

本文选题：化工公司 + 财务风险评价　；参考：《重庆理工大学》2017年硕士论文

【摘要】：企业财务风险评价是财务领域中的重要课题,企业的财务活动具有众多的不确定性,财务风险随时都有可能发生,众多企业因为财务风险陷入了财务困境,这不仅仅对企业造成了严重的伤害也对社会的经济造成了巨大的冲击,所以企业要重视日常财务管理中的财务风险。企业要对自身的财务风险进行评价、分析、控制才能使企业未来有良好的发展。但是,我国仍有很多企业没有把财务风险纳入日常工作中,企业财务风险没有得到有效的管理。本文运用了层次分析法和案例分析法对S化工公司财务风险评价进行有针对性的研究。首先,本文分为了七个部分:第一部分为绪论,阐述了本文的研究背景、意义和研究方法、文献综述等;第二部分为理论基础,主要对与财务风险相关的委托代理理论、内部控制理论、风险管理理论进行阐述,为下文的研究提供了理论基础;第三部分从整个行业分析财务风险的特征,对化工行业财务风险内外部影响因素进行分析;第四部分主要是针对S化工公司的财务风险现状进行研究,全面了解S化工公司在经营过程中可能存在的投资风险、筹资风险、营运风险、现金流量风险进行分析,以便有针对性的建立财务风险评价模型;第五部分在分析了各种财务风险评价方法后,本文选用了层次分析法,一个定量与定性结合的方法对财务风险进行评价;第六部分为模型的模拟应用,结合了S化工公司的财务风险状况有针对性的设计了财务风险评价模型并进行应用,对S化工公司财务风险评价结果进行剖析并提出主要建议;第七部分为研究结论阐述了本文相关研究工作结论及不足。本文将层次分析法与化工行业相结合,完善了层次分析法在不同行业中的运用并对化工行业的财务风险评价具有一定的理论意义,并将此方面实践到S化工公司中,发现为S化工公司设计的评价模型达到了预期的效果,发挥了很好的作用,说明该模型具有很好的推广价值,也为S化工公司评价财务风险提供了一种新的思路。能够帮助企业更好的识别应对财务风险,提高企业的可持续发展的能力。
[Abstract]:Enterprise financial risk evaluation is an important subject in the financial field. The financial activities of enterprises have a lot of uncertainties, financial risks may occur at any time, many enterprises have fallen into financial distress because of financial risks. This has not only caused serious harm to enterprises, but also caused a huge impact on social economy, so enterprises should pay attention to the financial risks in daily financial management. Enterprises should evaluate, analyze and control their financial risks in order to have a good development in the future. However, there are still many enterprises in our country that do not take financial risks into their daily work, and the financial risks of enterprises are not managed effectively. In this paper, Analytic hierarchy process (AHP) and case analysis are used to study the financial risk assessment of S Chemical Company. First, this paper is divided into seven parts: the first part is the introduction, which expounds the research background, significance and research methods, literature review, etc. The second part is the theoretical basis, mainly about the principal-agent theory related to financial risk. The theory of internal control and risk management provide the theoretical basis for the following research. The third part analyzes the characteristics of financial risk from the whole industry and analyzes the internal and external factors of financial risk in chemical industry. The fourth part is mainly to study the current situation of financial risk of S chemical company, and comprehensively understand the investment risk, financing risk, operating risk and cash flow risk of S chemical company in the course of operation. In order to establish a targeted financial risk evaluation model; the fifth part of the analysis of various financial risk assessment methods, this paper selected the Analytic hierarchy process, a quantitative and qualitative method to evaluate financial risk; The sixth part is the simulation application of the model, combined with the financial risk situation of S chemical company to design the financial risk evaluation model and its application, analyze the results of S chemical company financial risk evaluation and put forward the main suggestions; The seventh part is the conclusion of the research. This paper combines AHP with chemical industry, improves the application of AHP in different industries and has certain theoretical significance for financial risk assessment of chemical industry, and puts this aspect into practice in S chemical company. It is found that the evaluation model designed for S Chemical Company has achieved the expected effect and played a very good role, which shows that the model has a good promotion value, and also provides a new way of thinking for S Chemical Company to evaluate the financial risk. Can help enterprises to better identify and deal with financial risks, improve the ability of sustainable development 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】：F426.7;F406.7

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