建筑施工企业财务危机预警及防范研究

发布时间：2018-01-05 08:05

本文关键词：建筑施工企业财务危机预警及防范研究　出处：《福州大学》2014年硕士论文　论文类型：学位论文

【摘要】：建筑行业是我国国民经济的支柱产业,在我国经济发展、提高生活水平中起着非常重要的作用,尤其近几年,建筑行业的发展势头有增无减,建筑市场的规模不断扩大,成为拉动国民经济快速增长的重要力量。但是建筑施工企业蓬勃发展的同时,也存在各种问题,这些问题如果不能及时的发现并解决,积累到一定程度就可能转化为企业危机。因此建筑施工企业如果不能进行有效的财务管理,在财务危机发现之前识别和预防,将会给企业带来巨大的损失,甚至可能影响企业的生存和发展,因此,加强建筑施工企业的财务管理,建立适合我国建筑施工企业并行之有效的财务风险的预警机制,在财务危机爆发前,发出预警,并采取相应的解决措施,是非常必要和及时的。本文研究了建筑施工企业财务危机及防范措施,对建筑施工企业的财务危机及防范有着重要的理论价值和现实意义。首先,本文通过阅读大量的国内外文献,阐述了财务危机预警理论的基础,并分析各种预警理论的特点,提出了采用Logistic模型构建建筑施工企业财务危机预警的理由；其次,介绍了建筑施工企业的特点,从外部因素和内部因素两个方面分析产生建筑施工企业财务危机发生的影响因素。再次,在构建Logistic模型所需的研究样本的选择上,以上市公司中主营业务以土木工程、水电建设工程、市政工程、园林工程、建筑相关涉及规划、房地产建设开发等为主的公司,选取80家作为样本分析,并将80家研究样本划分为财务危机组和财务状况正常组企业。结合建筑施工企业的特点,从盈利能力、营运能力、偿债能力、发展能力、现金流量五个方面,初步选取了16财务指标进行分析,通过T检验,筛选出6个财务指标作为Logistic模型的自变量,构建Logistic的预警模型。然后,对选取80家建筑施工企业进行实证研究并对其结果进行了分析；最后,结合建筑施工企业的财务危机产生的影响因素和财务危机预警实证研究的基础上,提出了财务预警诊断系统,从应收项目、成本项目、固定资产、税务管理、融资管理等方面提出了对建筑施工企业财务危机的防范措施。
[Abstract]:The construction industry is a pillar industry of China's national economy, in our country's economic development plays a very important role in improving living standards, especially in recent years, the momentum of development of the construction industry is increasing, the scale of construction market continues to expand, become an important force to promote national economic rapid growth long. But the construction enterprise vigorous development at the same time, there are a variety of problems, if these problems can not be timely found and resolved, accumulated to a certain extent can be transformed to the enterprise crisis. Therefore if the construction enterprises can not carry out effective financial management, identification before financial crisis detection and Prevention, will bring huge losses to the enterprise, and may even affect the survival and the development of the enterprise, therefore, to strengthen the financial management of construction enterprises, the establishment of early warning mechanism for China's construction enterprises and effective financial risk, Issued a warning in the financial crisis before the outbreak, and take corresponding measures to solve, it is very necessary and timely. This paper researches the construction of enterprise financial crisis and preventive measures, has important theoretical value and practical significance of the financial crisis and prevention of construction enterprises. First, by reading a lot of literatures at home and abroad, describes the basic theory of financial crisis early warning, and analyze the characteristics of various early warning theory, put forward the construction of early warning of financial crisis of construction enterprises by Logistic model of reasons; secondly, introduces the characteristics of construction enterprises, from two aspects of internal and external factors analysis of influencing factors of financial crisis happened in construction enterprises in the research sample. Thirdly, to construct the Logistic model for the selection, to the main business of Listed Companies in civil engineering, hydropower construction, municipal engineering History, landscape engineering, construction related to the planning, construction, real estate development mainly, selected 80 companies as samples, and 80 samples are divided into financial crisis group and normal group. The financial situation of enterprises according to the features of construction enterprises, from the profitability, operating capacity, solvency, development ability. Five aspects of the cash flow, the preliminary selection analysis of 16 financial indicators, through the T test, select 6 financial indicators as Logistic variables, the early warning model of construction of Logistic. Then, on the selection of 80 home construction enterprises for empirical research and the results are analyzed; finally, the basic factors and Empirical Study on the impact of the financial crisis early warning based construction enterprises in the financial crisis, the financial early warning diagnostic system, the cost from the receivables, projects, fixed assets, tax management, finance management The precautions against the financial crisis of the construction enterprises are put forward in the aspects of reason and so on.

【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.72

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