工程施工企业财务危机预警研究

发布时间：2018-05-19 05:34

本文选题：财务危机 + 评价　；参考：《内蒙古财经大学》2014年硕士论文

【摘要】：在当今社会，市场经济日渐成熟，企业运作也逐渐与国际接轨。任何一家企业都存在财务风险甚而可能出现财务危机。财务危机不但会导致企业产生信用危机、资金运转困难、使企业经营状况陷入困境，而且也将会给其相关的债权人和关联企业造成损失，如果引发了企业的连锁反应，将会对社会经济环境造成不同程度的不良影响。宏观经济环境的恶化，又将会加剧企业的财务危机，形成了恶性循环。所以提前发现和预防财务风险，不仅可以有效提高企业抗风险能力，而且也可使企业减少不必要损失。所以，为了宏观经济环境的改善，企业生存和健康发展，应该对企业财务危机进行有效的预警和研究。本文从国内外关于财务危机理论研究现状出发，明确工程施工企业现阶段的发展情况和经营现状，总结了工程施工企业的特征、财务危机产生的原因，并根据企业的现实情况，选择工程施工企业有关财务指标，，为建立施工企业财务危机预警模型奠定基础。本文利用工程施工企业公开的年报财务数据信息，根据营运能力、现金流动能力、盈利能力、发展能力、管理能力和偿债能力六个方面、十九个财务指标构成的企业财务风险评价指标体系，运用有关统计学原理来确定评价指标权重系数，在此基础上构建工程施工企业财务危机预警的多层次评价预警模型。最后结合财务危机产生的原因和预警模型结果的研究，提出防范企业财务危机的制度性和技术性措施。
[Abstract]:In today's society, the market economy is maturing day by day, the enterprise operation also gradually connects with the international. Any enterprise has financial risk and may even have a financial crisis. The financial crisis will not only lead to the credit crisis of the enterprise and the difficulty of running the funds, but also will cause losses to the relevant creditors and affiliated enterprises, if the chain reaction of the enterprise is triggered. It will have a negative impact on the social and economic environment to varying degrees. The deterioration of macroeconomic environment will aggravate the financial crisis of enterprises and form a vicious circle. Therefore, early detection and prevention of financial risks can not only effectively improve the ability of enterprises to resist risks, but also reduce unnecessary losses. Therefore, in order to improve the macroeconomic environment, the survival and healthy development of enterprises, the financial crisis of enterprises should be effective early warning and research. Starting from the current research situation of financial crisis theory at home and abroad, this paper clarifies the current development and management status of engineering construction enterprises, summarizes the characteristics of engineering construction enterprises, the causes of financial crisis, and according to the actual situation of the enterprises. The selection of relevant financial indexes of engineering construction enterprises will lay a foundation for the establishment of early warning model of financial crisis of construction enterprises. This paper makes use of the annual financial data of engineering construction enterprises, according to six aspects: operating capacity, cash flow capacity, profitability, development ability, management ability and solvency. The evaluation index system of enterprise financial risk is composed of 19 financial indexes. The weight coefficient of evaluation index is determined by using the relevant statistical principle. On this basis, the multi-level evaluation and warning model of financial crisis early warning for engineering construction enterprises is constructed. Finally, based on the research of the causes of financial crisis and the results of early warning model, the institutional and technical measures to prevent the financial crisis of enterprises are put forward.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.92

【参考文献】