R港口集团公司财务风险预警体系研究

发布时间：2018-01-19 00:26

本文关键词： 财务风险风险预警预警指标偿债能力　出处：《华中科技大学》2015年硕士论文　论文类型：学位论文

【摘要】：财务风险事关企业的生存发展,若企业在生产经营中引发财务风险,会直接导致企业面临重组或破产的境地。随着我国经济发展,竞争日趋激烈,企业所面临的环境越来越复杂,这就愈发突显了预防、控制企业财务风险的紧迫性和重要性。本文通过研究R港口集团公司财务风险预警体系,对其预防和控制财务风险具有一定现实意义。R港口是我国沿海主枢纽港,拥有港口行业的基本特征,近些年,港口取得了较好地发展,资产、收入、利润均有快速增长,但在发展过程中盈利水平较低、偿债能力不足等财务风险也日益显著。本文分析了文章的选题背景和意义,叙述了国内外相关研究情况;解释了财务风险、风险预警相关理论和层次分析法等方法,为本文奠定了理论基础;介绍了R港口集团基本情况,分析了2011-2013年港口财务状况及存在的盈利水平较低、偿债能力不足、获现能力较差等问题,通过专家调查确定了18项财务风险预警指标;运用层次分析法验证了各项风险预警指标间的相互关系,并确定了各项指标对财务风险的权重;收集、整理了全国沿海15个重要港口2011-2013年的财务数据,将所有指标无量纲化后确定了财务风险预警评估值,对R港口各项财务风险预警指标对比分析,并提出防控财务风险的建议。本文的研究有助于帮助R港口集团防控财务风险,改进、优化企业经营管理和决策,亦可推广到同行业或其他行业,也在一定程度上丰富了企业财务风险防控的研究。
[Abstract]:Financial risk is related to the survival and development of enterprises. If enterprises cause financial risks in production and operation, they will directly lead to reorganization or bankruptcy. With the economic development of our country, the competition is becoming more and more fierce. The environment faced by enterprises is becoming more and more complex, which increasingly highlights the urgency and importance of preventing and controlling financial risks. This paper studies the financial risk early warning system of R Port Group Company. The port is the main port of our country, which has the basic characteristics of the port industry. In recent years, the port has achieved better development, assets, income. The profit all has the fast growth, but in the development process the profit level is lower, the debt service ability insufficient and so on financial risk is also increasingly remarkable. This article has analyzed the article topic background and the significance, has described the domestic and foreign related research situation; Explain the financial risk, risk early warning theory and analytic hierarchy process, and other methods, for this paper laid a theoretical foundation; This paper introduces the basic situation of R port group and analyzes the problems such as the financial situation of the port in 2011-2013 and the existing problems such as low profit level insufficient solvency and poor earning capacity. Through expert investigation, 18 financial risk early warning indicators were identified; The paper uses AHP to verify the relationship between each risk warning index, and determines the weight of each index to financial risk. Collected, collated the national coastal 15 important ports 2011-2013 financial data, all indicators are dimensionless to determine the financial risk early warning assessment value. This paper makes a comparative analysis of various financial risk early-warning indexes of port R and puts forward some suggestions for preventing and controlling financial risks. The research in this paper is helpful to help R Port Group to prevent and control financial risks, improve and optimize the management and decision-making of enterprises. Can also be extended to the same industry or other industries, but also to a certain extent enriched the study of financial risk prevention and control.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F552.6;F550.66

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