我国服装制造业上市公司财务风险预警的实证研究

发布时间：2018-03-12 15:49

本文选题：服装制造业　切入点：财务风险预警模型　出处：《首都经济贸易大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着世界经济全球化的逐步发展以及我国经济在世界范围内所产生影响的扩大，作为世界经济的重要组成部分之一，我国证券市场的变化和发展不仅反映我国的经济变化情况，更加与世界经济与金融发展紧密相关。上市公司作为我国证券市场的主体参与国际竞争，不仅面临着自身经营发展中的风险，而且必将受到国内外宏观经济和金融市场的影响，其受到的风险最终都会演变成为财务风险。财务危机对社会各方面都有害，严重者还会造成社会的金融危机，甚至经济危机，，为避免企业财务危机对经济资源的浪费和对社会的严重影响，及时对可能发生的财务风险进行预警就成为了政府机构、经济学界、投资人和企业共同关注和研究的重点。我国的服装制造业在经历了艰苦创业的年代后，由于受到市场需求的推动，以及国家相关支持政策的出台以及科学技术的支持，迎来了飞速发展的新阶段。然而随着企业和行业规模的扩大，我国的服装制造业也面临着很多新的挑战与困难，财务管理存在的诸多问题频繁地暴露出来。为了缓解这一问题，增强企业在国际中的竞争力，建立一套适合我国国情以及服装制造业行业发展状况的财务风险预警系统显得尤为重要，通过对企业可能存在的财务风险进行分析预警，能够有效增强企业的抗风险能力和应变能力。本文以财务管理理论和财务风险预警理论为基石，以统计方法为依托，在国内外财务风险预警研究基础上，选取我国服装制造业上市公司作为研究样本进行财务风险预警的实证研究，构建出财务风险预警模型，为服装制造业上市公司提供一种财务风险防范的手段，从而使它们能够提前判断企业所处的财务风险阶段，及时调整财务战略和经营战略，防患于未然。
[Abstract]:With the gradual development of the world economic globalization and the expansion of the influence of our country's economy in the world, as one of the important parts of the world economy, the changes and development of our securities market not only reflect the economic changes of our country. As the main body of our country's securities market, the listed companies are not only facing the risks in their own business development, but also bound to be influenced by the macroeconomic and financial markets at home and abroad, which are closely related to the development of the world economy and finance. The risks they are exposed to will eventually evolve into financial risks. Financial crises will be harmful to all aspects of society, and serious ones will result in social financial crises, even economic crises. In order to avoid the waste of financial crisis on economic resources and the serious impact on society, timely warning of possible financial risks has become the focus of government agencies, economists, investors and enterprises. The garment manufacturing industry of our country has experienced the era of hard work, due to the market demand, the introduction of relevant national support policies and the support of science and technology. However, with the expansion of enterprises and industries, China's garment manufacturing industry is also facing a lot of new challenges and difficulties. Many problems in financial management are exposed frequently. It is very important to strengthen the competitiveness of enterprises in the world and to set up a set of financial risk early warning system which is suitable for the situation of our country and the development of garment manufacturing industry. Can effectively enhance the enterprise's ability to resist risk and the ability to adapt. Based on the theory of financial management and the theory of early warning of financial risk, and based on the statistical method, this paper is based on the research of financial risk early warning at home and abroad. This paper selects the listed companies of garment manufacturing industry in our country as the research sample to carry on the financial risk early warning research, constructs the financial risk early warning model, provides a means to prevent the financial risk for the clothing manufacturing listed companies. So that they can judge the financial risk stage of the enterprise in advance, adjust the financial strategy and management strategy in time, and prevent trouble in the early stage.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.86

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