YCHJ公司财务风险评价与控制研究
发布时间：2018-11-05 11:33
【摘要】：伴随着我国经济进入中高速发展的新常态,多年来一直蓬勃发展的建筑行业迎来良好发展机遇的同时也面临严峻的挑战,竞争日趋激烈,整体收益呈现持续下降的态势,有些企业面临难以持续稳健经营的风险,甚至出现了一些企业故意压低价格不惜出让利润的恶性竞争行为。就企业内部环境而言,工程建筑企业同时又面临筹资风险、营运风险和投资风险。因此,探讨如何尽早发现工程建筑企业的财务风险,避免风险演变成危机,完善企业的财务风险评价与控制,具有一定的理论和实践意义。本文以工程建筑业企业——YCHJ公司为研究对象,对该公司的财务风险进行研究。本文的主要内容分为五个部分,第一部分从了解到的工程建筑行业的发展背景和现状引出研究本文的意义,从而得到论文的研究思路和技术路线,其目的是从宏观上对论文有一个整体的把控。第二部分是对财务风险相关理论的阐述以及对国内外研究现状的梳理,为后续研究打下理论基础。第三部分阐述了 YCHJ公司的生产经营特点以及财务风险特点,通过报表分析法对近五年YCHJ公司的财务报表进行分析,通过具体的财务指标数值识别出该公司的财务风险点,并针对现阶段公司对财务风险的评价与控制找出需要进一步完善的方面。第四部分结合层次分析法对YCHJ公司的财务风险进行了评价,评价结论与识别出的财务风险基本吻合,企业的筹资风险和营运风险都不容忽视。最后一部分,针对分析和评价过程中发现的财务风险提出了相应的风险控制策略和应对建议。本文的研究价值主要体现在两个方面:首先,在对比分析工程建筑行业财务风险特点的基础上,以YCHJ公司为研究对象,构建了基于层次分析法的财务风险评价指标体系,对企业的财务风险进行全面的评估和控制,研究内容和方法在工程建筑行业具有较强的普适性和可操作性。其次,在财务风险因素分类和财务指标选取方面,不仅考虑了传统的四个方面的财务评价指标,也针对现金流水平选取了恰当的财务指标,使评价结果更准确,研究过程具有一定的参考价值。
[Abstract]:With our country's economy entering the new normal of high speed development, the construction industry, which has been booming for many years, is facing a good development opportunity and also facing severe challenges. The competition is becoming more and more intense, and the overall income continues to decline. Some enterprises are faced with the risk of difficult to maintain stable operation, and even some enterprises deliberately reduce the price at the expense of selling profits vicious competition behavior. As far as the internal environment of enterprises is concerned, engineering construction enterprises are faced with financing risk, operating risk and investment risk at the same time. Therefore, it is of theoretical and practical significance to explore how to find the financial risks of engineering construction enterprises as soon as possible, to avoid the risk from turning into a crisis, and to perfect the evaluation and control of the financial risks of the enterprises. In this paper, YCHJ Corporation, an engineering construction enterprise, is taken as the research object to study the financial risk of this company. The main content of this paper is divided into five parts. The first part leads to the significance of the research from the background and current situation of the engineering construction industry, and then obtains the research ideas and technical route of the paper. Its aim is to have a whole handle on the paper from the macro view. The second part is the related theory of financial risk and the domestic and foreign research status of combing, lay a theoretical foundation for the follow-up study. In the third part, the characteristics of production and management and the characteristics of financial risk of YCHJ Company are described. The financial statements of YCHJ Company in recent five years are analyzed by the method of statement analysis, and the financial risk points of YCHJ Company are identified by specific financial indexes. At the present stage, the evaluation and control of financial risk need to be further improved. The fourth part evaluates the financial risk of YCHJ Company combined with the Analytic hierarchy process. The conclusion of the evaluation is basically consistent with the identified financial risk. The financing risk and operating risk of the enterprise can not be ignored. In the last part, the corresponding risk control strategies and corresponding suggestions are put forward for the financial risks found in the process of analysis and evaluation. The research value of this paper is mainly reflected in two aspects: first, on the basis of comparing and analyzing the characteristics of financial risk in engineering construction industry, taking YCHJ Company as the research object, a financial risk evaluation index system based on Analytic hierarchy process (AHP) is constructed. The financial risk of enterprises is evaluated and controlled comprehensively, and the research contents and methods have strong universality and maneuverability in the engineering and construction industry. Secondly, in the classification of financial risk factors and the selection of financial indicators, not only the traditional four aspects of financial evaluation indicators are considered, but also the appropriate financial indicators are selected according to the level of cash flow, which makes the evaluation results more accurate. The research process has certain reference value.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.92
本文编号：2311959
[Abstract]:With our country's economy entering the new normal of high speed development, the construction industry, which has been booming for many years, is facing a good development opportunity and also facing severe challenges. The competition is becoming more and more intense, and the overall income continues to decline. Some enterprises are faced with the risk of difficult to maintain stable operation, and even some enterprises deliberately reduce the price at the expense of selling profits vicious competition behavior. As far as the internal environment of enterprises is concerned, engineering construction enterprises are faced with financing risk, operating risk and investment risk at the same time. Therefore, it is of theoretical and practical significance to explore how to find the financial risks of engineering construction enterprises as soon as possible, to avoid the risk from turning into a crisis, and to perfect the evaluation and control of the financial risks of the enterprises. In this paper, YCHJ Corporation, an engineering construction enterprise, is taken as the research object to study the financial risk of this company. The main content of this paper is divided into five parts. The first part leads to the significance of the research from the background and current situation of the engineering construction industry, and then obtains the research ideas and technical route of the paper. Its aim is to have a whole handle on the paper from the macro view. The second part is the related theory of financial risk and the domestic and foreign research status of combing, lay a theoretical foundation for the follow-up study. In the third part, the characteristics of production and management and the characteristics of financial risk of YCHJ Company are described. The financial statements of YCHJ Company in recent five years are analyzed by the method of statement analysis, and the financial risk points of YCHJ Company are identified by specific financial indexes. At the present stage, the evaluation and control of financial risk need to be further improved. The fourth part evaluates the financial risk of YCHJ Company combined with the Analytic hierarchy process. The conclusion of the evaluation is basically consistent with the identified financial risk. The financing risk and operating risk of the enterprise can not be ignored. In the last part, the corresponding risk control strategies and corresponding suggestions are put forward for the financial risks found in the process of analysis and evaluation. The research value of this paper is mainly reflected in two aspects: first, on the basis of comparing and analyzing the characteristics of financial risk in engineering construction industry, taking YCHJ Company as the research object, a financial risk evaluation index system based on Analytic hierarchy process (AHP) is constructed. The financial risk of enterprises is evaluated and controlled comprehensively, and the research contents and methods have strong universality and maneuverability in the engineering and construction industry. Secondly, in the classification of financial risk factors and the selection of financial indicators, not only the traditional four aspects of financial evaluation indicators are considered, but also the appropriate financial indicators are selected according to the level of cash flow, which makes the evaluation results more accurate. The research process has certain reference value.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.92
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