我国石化行业民营企业财务危机预警研究

发布时间：2018-07-10 11:20

本文选题：民营石化企业 + 财务危机　；参考：《北京化工大学》2013年硕士论文

【摘要】：石化行业作为我国经济发展的支柱产业之一，在国民经济的快速发展中占据重要地位，其为我国经济的可持续发展做出了积极的突出贡献。因国有石化企业的垄断经营给整个石化行业市场带来技术研发效率低、生产效率低、市场效率低、资源配置极不合理等消极现象，面对国有石化行业发展的诸多不利形势，无论从能源安全还是刺激国有石化企业发展等方面，政府都应鼓励民营企业进军石化行业。民营企业进军石化行业，其对国有石化企业的竞争冲击力不会亚于跨国石化公司，鉴于“十二五”作为产业改革的关键期，政府倡导改革进一步深化，在这一由工业中期向工业后期过渡的关键期，政府应加大对民营石化企业的扶持力度，力争在石化行业形成以国有石化企业与民营石化企业共同发展的良好态势。目前，企业财务危机预警研究是一比较年轻的专业学术研究领域，因我国有关上市公司监管机构还未对各行业上市公司如何运用财务危机预警作出相关的规定。到迄今为止，关于对石化行业及民营企业财务预警的学术研究尚且不多：而且对石化行业民营财务危机预警模型的实证研究更是涉及较少。为此本文将以民营石化企业为研究对象，了解我国民营石化企业的发展现状及财务运行特点；全面分析导致民营石化企业财务状况恶化的内外影响因素；深入探讨企业财务实际运行状况，，加强财务状况的事前监测，及时跟踪财务各个环节的运行态势，力争能尽早的发现导致财困境的征兆信号，从而避免或减少对企业的不必要破坏。鉴于石化行业中民营企业这一经济主体对经济、社会发展起到极大地推动作用，本文将本着以定性与定量分析相结合的原则来进行石化行业民营企业财务危机预警的实证研究。从定性角度分析研究主体财务预警发展状况及成因，然后利用统计软件SPSS.17对选取的37个企业样本资料及数据进行定量实证分析，构建一个适合民营石化企业的财务危机预警模型，最后将针对分析结果提出主要结论与展望。
[Abstract]:As one of the pillar industries of China's economic development, the petrochemical industry occupies an important position in the rapid development of the national economy. It has made a positive and outstanding contribution to the sustainable development of our country's economy. The monopoly management of the state-owned petrochemical enterprises has brought low efficiency, low production efficiency and low market efficiency to the whole petrochemical industry market. In the face of many negative phenomena such as unreasonable resource allocation and so on, the government should encourage private enterprises to enter petrochemical industry, whether from energy security or to stimulate the development of state-owned petrochemical enterprises. In view of the "12th Five-Year" as the key period for the industrial reform, the government advocates the further deepening of the reform. In this period from the middle period of industry to the later period of the industry, the government should strengthen the support to the private petrochemical enterprises and strive to form the good development of the petrochemical enterprises and the private petrochemical enterprises in the petrochemical industry. Good posture.
At present, the research of enterprise financial crisis early warning is a relatively young professional academic research field, because the regulatory agencies of Listed Companies in China have not yet made relevant regulations on how to use financial crisis early warning for listed companies in various industries. So far, there are still few academic studies on the financial early-warning of the petrochemical industry and the civil enterprises. Moreover, the empirical research on the early warning model of the private financial crisis in the petrochemical industry is less involved. Therefore, this paper will take private petrochemical enterprises as the research object, understand the development status and financial operation characteristics of private petrochemical enterprises in our country, analyze the internal and external factors that lead to the deterioration of the financial situation of private petrochemical enterprises in an all-round way, and discuss the enterprises in depth. In order to avoid or reduce unnecessary damage to the enterprise, the actual operating situation of the financial industry, the monitoring of the financial situation in advance, the timely tracking of the operational situation of the financial links, and the early discovery of the signs of the financial distress.
In view of the economic and social development of the private enterprises in the petrochemical industry, the economic and social development has been greatly promoted. This paper will carry out an empirical study on the financial crisis early warning of the private enterprises in petrochemical industry in accordance with the principle of combining qualitative and quantitative analysis. The statistical software SPSS.17 is used to make a quantitative and empirical analysis of the selected sample data and data of 37 enterprises to build a financial crisis early warning model suitable for private petrochemical enterprises. Finally, the main conclusions and prospects will be put forward for the results of the analysis.
【学位授予单位】：北京化工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.722

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