我国煤炭行业上市公司财务预警研究

发布时间：2018-05-26 19:39

本文选题：财务预警 + 因子分析　；参考：《黑龙江科技学院》2008年硕士论文

【摘要】： 企业的目标分为生存、发展和获利,生存是首要目标。企业管理分为成功管理与预警管理,预警管理是企业管理的一项重要内容。由于财务指标具有前瞻性、综合性和测评性的特征,使得财务预警成为企业预警管理的一个最重要的窗口。因此进行有效适用的财务预警研究,对实现企业目标有着举足轻重的作用。我国煤炭行业经过漫长而特殊的发展历程,拥有独立的行业特征和财务特性。由于近年来发展势头良好,煤炭企业纷纷组织上市,因此迫切需要对其加强风险预警意识、进行财务预警研究。但是由于利润驱动等因素,众多煤炭企业进行巨大的固定资产投资等经济行为,更加突出其财务特性。而传统财务预警研究主要通过制造业的上市公司资料进行实证研究,对煤炭企业的适用性不强,因此在对我国煤炭行业上市公司进行财务预警研究时,需要考量预警指标、预警模型的适用性,从而进行针对性较强的财务预警研究,得出比较合理、客观、准确的预警结论。本文在借鉴现有财务预警研究领域的成果之上,较为系统的阐述了财务预警相关理论;一方面丰富传统财务预警指标体系,一方面通过分析我国煤炭企业近年来的现实数据,设置具有煤炭企业特色的财务指标,从而建立我国煤炭企业财务预警指标体系;通过对现有的财务预警模型构建方法进行优劣势与适用性对比分析,选择因子分析方法与主成分分析方法,以我国二十五家煤炭行业上市公司2006年度11项财务预警指标为变量,建立我国煤炭行业上市公司混合财务预警模型,并通过检验;最后建立财务预警警源分析模式,并应用此模式对我国煤炭行业上市公司进行警源分析,制定相应的排警对策。
[Abstract]:The enterprise's goal is divided into survival, development and profit, survival is the primary goal. Enterprise management is divided into successful management and early warning management, early warning management is an important content of enterprise management. Due to the forward-looking, comprehensive and evaluative characteristics of financial indicators, financial early warning has become the most important window of enterprise early-warning management. Therefore, effective and applicable financial early-warning research plays an important role in the realization of enterprise objectives. After a long and special development course, China's coal industry has its own characteristics of industry and finance. Because of the good development momentum in recent years, coal enterprises have organized the listing, so it is urgent to strengthen their awareness of risk early warning, and carry out financial early warning research. However, because of profit driving and other factors, many coal enterprises carry on huge economic behavior such as fixed assets investment, which more outstanding its financial characteristics. But the traditional financial early-warning research mainly carries on the empirical research through the manufacturing industry listed company data, the applicability to the coal enterprise is not strong, therefore, when carries on the financial early warning research to our country coal industry listed company, needs to consider the early warning index. The applicability of the early warning model, so as to carry out a more targeted financial early warning study, draw a more reasonable, objective and accurate early warning conclusions. Based on the research achievements in the field of financial early warning, this paper systematically expounds the relevant theories of financial early warning. On the one hand, it enriches the traditional financial early warning index system, on the other hand, it analyzes the realistic data of coal enterprises in China in recent years. Setting up the financial indexes with the characteristics of coal enterprises, thus establishing the financial early-warning index system of our country's coal enterprises, comparing and analyzing the advantages and disadvantages and applicability of the existing financial early-warning model construction methods, Selecting factor analysis method and principal component analysis method, taking 11 financial early-warning indexes of 25 listed coal companies in China as variables, the mixed financial early-warning model of coal industry listed companies in China is established and tested. Finally, the analysis model of financial early warning and alarm source is established, and the corresponding countermeasures are worked out by using this model to analyze the alarm source of listed companies in coal industry of our country.
【学位授予单位】：黑龙江科技学院
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F406.7;F426.21

【引证文献】