山西M化工公司财务表现能力评价及提升对策研究

发布时间：2018-01-19 07:00

本文关键词： 财务表现能力层次分析法功效系数法评价提升对策　出处：《太原理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：化学工业是我国经济的重要组成部分,对于我国经济发展做出了重要贡献。在当前市场环境内,企业的技术升级和改革呈现快速化发展,导致了化工企业也需要应对更多的挑战,其中,企业财务表现能力是企业管理的核心能力,关系到企业的长远发展,在经营管理中有着重要的地位。企业财务管理存在任何漏洞都很可能对企业造成巨大的损失,严重时甚至使企业陷入经营危机。化工企业在近些年的经营中出现发展缓慢,动力不足,甚至存在管理缺陷,其中,最突出的问题就是企业尚未意识到财务表现能力的重要性,也尚未对其提升对策进行过研究。这是未来企业财务管理必须重视的内容。本文从财务能力理论入手,梳理了企业财务表现能力管理与评价的相关理论,形成了对企业财务表现能力的风险因素认识。在这些理论研究指导下,本文主要以山西M化工公司为例,分析了其财务表现能力的内部风险因素和外部风险因素,在此基础上,运用层次分析法和功效系数法,综合考虑财务表现能力的评价维度,从盈利能力、运营能力、偿债能力与发展能力四个方面构建了财务表现能力评价体系,并且运用该体系定量评价了M化工公司的财务表现能力。结果显示四个方面均存在“巨警”风险信号,最后针对以上表现出来的财务表现能力,结合风险管理理论,有针对性的提出M公司财务表现能力的提升对策,以期能有效促进该公司财务管理工作向高效、规范的方向发展。
[Abstract]:Chemical industry is an important part of Chinese economy, which has made important contribution to the economic development of our country. In the current market environment, technological upgrading and reform of enterprises are developing rapidly. As a result, chemical enterprises also need to deal with more challenges, among which, the financial performance of enterprises is the core competence of enterprise management, related to the long-term development of enterprises. In the management of business has an important position. There are any loopholes in the financial management of enterprises are likely to cause huge losses to enterprises. In recent years, chemical enterprises have developed slowly, lack of power, and even have management defects. The most outstanding problem is that the enterprise has not yet realized the importance of financial performance ability, nor has it studied the countermeasures to enhance it, which is the content that enterprises must pay attention to in the future financial management. This paper starts with the theory of financial capability, combs the related theories of management and evaluation of enterprise financial performance ability, and forms the understanding of the risk factors of enterprise financial performance ability. Under the guidance of these theoretical research. Taking Shanxi M Chemical Company as an example, this paper analyzes the internal risk factors and external risk factors of its financial performance ability, on the basis of which, it uses the analytic hierarchy process (AHP) and the efficacy coefficient method. Considering the evaluation dimension of financial performance ability, this paper constructs the evaluation system of financial performance ability from four aspects: profitability, operational ability, solvency and development ability. The financial performance ability of M chemical company is evaluated quantitatively by using this system. The results show that there are "huge alarm" risk signals in four aspects, and finally, the financial performance ability is pointed out above. Combined with the theory of risk management, this paper puts forward the countermeasures of improving M company's financial performance ability, in the hope of effectively promoting the development of the company's financial management to the direction of efficiency and standardization.
【学位授予单位】：太原理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.7

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