均信担保财务风险预警与缓释研究

发布时间：2018-02-27 00:02

本文关键词： 财务风险风险预警功效系数法　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着经济的市场化与全球化,以及政府近几年对中小企业的重点关注,近十年融资担保公司在这样的环境下迅速成长,这些快速成长的担保公司在当前经济形势下十分瞩目。企业在面对难得的机会时,也避免不了同时要承担一定的风险,担保公司在成长中的风险问题也会逐渐显现出来。财务风险是最能体现问题最直接的一种,如果企业不重视财务风险,忽视对其的管理及预警,后果将会很严重,会导致运营困难甚至破产倒闭。若要提前防范财务风险,就要通过建立财务风险预警系统以防患于未然,有助于企业尽早做出避免财务风险发生的决策。研究对象均信担保是哈尔滨市政府参股的混合所有制担保公司,是黑龙江省为中小企业提供金融服务的先进单位。均信担保受内外部因素的影响,其财务风险日益凸显。因此,在内忧外患的情况下,均信担保为防范及缓解存在的风险应尽快构建财务风险预警体系。在研究中拟建立适合均信担保的财务风险预警系统,在进行预警分析时采用功效系数法帮助分析财务指标。具体研究思路如下:首先对国外及国内学者对担保公司财务风险预警的研究现状进行分析并总结,介绍了担保机构财务风险及其财务风险预警的概念,阐述了采用功效系数法的必要性;其次,通过分析均信担保公司当前的财务状况及财务风险预警的管理现状,提出为均信担保财务风险构建预警系统的必要性;接着,构建预警系统的第一步,要先选取合适的财务指标组成财务风险预警指标体系,设置各个指标的预警区间,合成预警模型后,对均信担保公司的财务风险预警模型进行应用,进行数据分析;最后,根据均信担保的财务风险预警系统得出的数据结果分析其财务方面存在的隐患,对保障财务风险预警系统运行提出了建议,并针对缓释内外部财务风险提出了相应对策。通过研究发现,建立均信担保财务风险预警系统有助于公司预测其面临的财务风险。利用构建的适合均信担保的财务风险预警系统,可以帮助企业及时发现财务风险,加强对财务风险的管控,帮助均信担保公司实现企业的可持续发展。另外,财务风险预警系统不仅仅服务于管理者,均信担保的其他利益相关者也可以从中受益,为决策提供帮助。
[Abstract]:With the marketization and globalization of the economy, and the government's focus on small and medium-sized enterprises in recent years, the financing guarantee companies have grown rapidly in such an environment in the past decade. These fast-growing guarantee companies are very attractive in the current economic situation. In the face of rare opportunities, enterprises cannot avoid taking certain risks at the same time. The growing risk problem of the guarantee company will also gradually emerge. Financial risk is the most direct kind of problem. If the enterprise does not attach importance to the financial risk and neglects its management and early warning, the consequences will be very serious. It can lead to operational difficulties and even bankruptcy. If you want to guard against financial risks in advance, you have to put in place a financial risk warning system to prevent trouble in the first place. It is helpful for enterprises to make decisions to avoid financial risks as soon as possible. It is an advanced unit in Heilongjiang Province to provide financial services to small and medium-sized enterprises. Due to the influence of internal and external factors, the financial risk of the guarantee is increasingly prominent. Therefore, in the case of internal and external problems, In order to prevent and mitigate the existing risks, the early warning system of financial risk should be set up as soon as possible. In the early warning analysis, the efficiency coefficient method is used to help the analysis of financial indicators. The specific research ideas are as follows: firstly, the current research situation of financial risk early warning of guarantee companies is analyzed and summarized by foreign and domestic scholars. This paper introduces the concept of guarantee institution financial risk and its financial risk warning, expounds the necessity of adopting the efficiency coefficient method, secondly, analyzes the current financial situation and the management status of the financial risk early warning of the guarantee company. The necessity of constructing an early warning system for the guarantee of financial risk is put forward. Then, the first step of constructing the early warning system is to select the appropriate financial index to form the early warning index system of financial risk, and to set up the early warning interval of each index. After synthesizing the early warning model, the financial risk early warning model of Zhongxin guarantee company is applied to analyze the data. Finally, according to the data result of the financial risk early warning system, the hidden dangers in financial aspects are analyzed. Some suggestions are put forward to ensure the operation of the financial risk early warning system, and the corresponding countermeasures are put forward to mitigate the internal and external financial risks. Establishing the financial risk early warning system can help the company forecast the financial risk it faces. Using the financial risk early warning system which is suitable for the guarantee, it can help the enterprise to discover the financial risk in time and strengthen the control of the financial risk. In addition, the early warning system of financial risk not only serves managers, but also other stakeholders can benefit from it and provide help for decision making.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.39;F830.42

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