我国金融业上市公司财务风险评价研究

发布时间：2018-03-04 21:06

本文选题：金融业　切入点：上市公司　出处：《合肥工业大学》2012年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化进程的进一步加快，金融全球化的环境变得更加成熟，尤其是对于国民经济和社会发展来说，金融业起着越来越重要的作用，金融业的规模和发展水平正在成为衡量一个国家经济发展水平的重要标志。因此，对金融行业的风险，尤其是金融业上市公司的风险进行研究就显得尤为必要，财务风险作为企业风险之一，对其进行评价研究也就更具有现实的意义。首先，本文通过查阅相关的文献资料，对国内外的研究现状进行归纳总结，系统地阐述了企业财务风险的评价指标体系的构建以及评价方法的选择；其次，对企业财务风险来源及财务风险的影响因素进行分析，根据分析结果，从偿债能力、发展能力、盈利能力、股东获利能力、营运能力和现金流量能力等六个方面选择评价指标构建我国金融业上市公司的财务风险评价指标体系；再次，结合构建的评价指标体系，利用因子分析法对我国金融业上市公司六个方面的一级指标分别进行因子分析，并利用CRITIC法计算一级指标的权重；第四，运用文中给出的方法对我国金融业上市公司财务风险进行综合评价，并对评价结果进行了分析；最后根据评价分析的结果，，提出了危机管理、风险预报、内部控制和合理投资等对策建议。
[Abstract]:With the further acceleration of the process of economic globalization, the environment of financial globalization becomes more mature, especially for the national economic and social development, the financial industry plays an increasingly important role. The scale and development level of the financial industry is becoming an important symbol to measure the level of economic development of a country. Therefore, it is necessary to study the risks of the financial industry, especially the risks of listed companies in the financial industry. As one of the enterprise risks, the study of financial risk evaluation has more practical significance. First of all, by consulting relevant literature, this paper summarizes the current research situation at home and abroad, systematically expounds the construction of enterprise financial risk evaluation index system and the choice of evaluation methods; secondly, Based on the analysis of the source of financial risk and the influencing factors of financial risk, according to the analysis results, from the solvency, development ability, profitability, shareholder profitability, Six aspects, such as operating ability and cash flow ability, are selected to construct the financial risk evaluation index system of listed companies in our financial industry. Thirdly, the evaluation index system is combined with the construction of the evaluation index system. Factor analysis is used to analyze the first class indexes in six aspects of listed companies in China's financial industry, and CRITIC method is used to calculate the weights of the first class indexes. Using the method given in this paper, the financial risk of listed companies in financial industry of our country is comprehensively evaluated, and the evaluation results are analyzed. Finally, according to the results of evaluation and analysis, the crisis management and risk forecast are put forward. Internal control and reasonable investment and other countermeasures.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42;F224

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