X股份有限公司财务预警研究

发布时间：2018-02-16 20:55

本文关键词： 财务风险财务预警功效系数　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：中小企业是企业中的主力军，其发展情况直接关系着国民经济的健康发展。随着外界环境的不断变化，不确定性因素增多，中小企业面临的风险无处不在。我国中小企业的管理水平本身就比较低，尤其是现有的财务会计制度还停留在简单的会计核算职能阶段，财务管理的低水平与企业现代化的高要求形成鲜明对比，尤其是对于中小企业来说，防范财务风险是重中之重。本文从研究财务风险的概念着手，详细介绍了财务危机预警概念及理论，同时研究了国内外有关财务预警模型的建立和运用现状。通过分析X股份有限公司目前存在的财务风险及原因，提出了建立财务预警系统的必要性和可行性，并据此挑选出具有针对性的财务预警指标，，并从盈利能力、偿债能力、营运能力、成长能力四方面对财务预警指标进行了分析。然后，运用构建的财务预警指标体系对该公司的财务风险进行预警分析，了解该公司近四年财务风险状况；同时提出防范财务风险的具体对策，从企业风险预警组织机构的建立、加强风险教育提高风险管理意识、拓宽融资渠道强化资金集中管理、强化内部控制提高风险预知能力等四个方面来保障X股份有限公司财务预警方案的实施。此外，本文的预警分析结果也为该公司的股东、债权人、供应商等利益相关者的决策提供了一定的参考。
[Abstract]:Small and medium-sized enterprises are the main force in enterprises, its development is directly related to the healthy development of the national economy. The risk faced by SMEs is everywhere. The management level of SMEs in China is relatively low, especially the existing financial accounting system is still in the simple accounting function stage. The low level of financial management is in sharp contrast with the high requirement of enterprise modernization, especially for small and medium-sized enterprises, preventing financial risk is the most important. This paper begins with the study of the concept of financial risk, and introduces the concept and theory of financial crisis warning in detail. At the same time, the paper studies the establishment and application of financial early-warning models at home and abroad. By analyzing the financial risks and reasons of X Company Limited, the necessity and feasibility of establishing financial early-warning system are put forward. On the basis of this, the financial early warning index is selected, and the financial early warning index is analyzed from four aspects: profitability, solvency, operation ability and growth ability. The financial risk of the company is analyzed by using the financial early-warning index system, and the situation of the financial risk of the company in the past four years is understood. At the same time, the concrete countermeasures of preventing the financial risk are put forward, and the establishment of the early warning organization of the enterprise risk is put forward. Strengthen risk education and raise risk management consciousness, widen financing channels, strengthen centralized management of funds, strengthen internal control to enhance risk prediction ability, and ensure the implementation of financial early warning scheme of X Stock Company Limited. The results of early warning analysis also provide a reference for shareholders, creditors, suppliers and other stakeholders to make decisions.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.721;F406.7

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