基于功效系数法的M公司财务风险评价及控制研究

发布时间：2018-03-18 00:22

本文选题：财务风险　切入点：功效系数法　出处：《华南理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着外部经济环境的日益复杂，企业也会面临越来越多的也越来越复杂的财务风险。由于财务风险具有客观性和损失性，企业应当正视自身的财务状况，对可能影响自己的财务风险进行识别、评价和控制，并采取有效的措施来规避和控制风险，否则将有可能引发财务危机。本文以刚刚被撤销退市风险警示的M公司为对象，分析了其存在的财务风险并给出控制建议。本文以财务风险管理理论为基础，以M公司为研究对象。首先，介绍了该公司的总体财务状况，进而从外部因素和内部因素两个角度对M公司各项风险因素进行识别与分析。其中外部风险因素包括政策环境和行业环境，内部因素包括影响筹资风险、投资风险以及资金运营风险的因素。然后，利用功效系数法来构建了一个基于用盈利能力、运营能力、偿债能力、发展能力来评价财务风险的模型。其中各指标的权重采用层次分析法来决定。在对M公司的财务状况进行评价之后发现该公司存在较大财务风险，最后，，针对M公司的主要的财务风险提出了相应的控制建议。本文的风险分析、评价以及控制建议措施对航运业企业具有一定的普适作用，可以帮助企业提高自身的抗风险水平和能力。
[Abstract]:With the increasing complexity of the external economic environment, enterprises will also face more and more complex financial risks. Due to the objectivity and loss of financial risks, enterprises should face up to their own financial situation. Identify, evaluate and control the financial risk that may affect them, and take effective measures to avoid and control the risk, otherwise it will lead to financial crisis. The financial risk is analyzed and the control suggestions are given. This paper is based on the theory of financial risk management and takes M Company as the research object. Firstly, it introduces the overall financial situation of the company. Then from the external factors and internal factors to identify and analyze the risk factors of M company, the external risk factors include the policy environment and the industry environment, and the internal factors include the financing risk. Then, the efficiency coefficient method is used to construct a model based on profitability, operational ability and solvency. The weight of each index is determined by Analytic hierarchy process (AHP). After the evaluation of M company's financial situation, it is found that the company has great financial risk. Finally, In view of M company's main financial risk, put forward the corresponding control suggestion. The risk analysis, evaluation and control measures in this paper have a certain universal effect on shipping industry enterprises, and can help enterprises to improve their anti-risk level and ability.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F224

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