北大荒股份公司财务风险评价与控制研究

发布时间：2018-01-06 15:42

本文关键词：北大荒股份公司财务风险评价与控制研究　出处：《长沙理工大学》2015年硕士论文　论文类型：学位论文

【摘要】：农业企业在我国农业发展的舞台上是不可或缺的重要角色,是先进农业生产力的代表,是农业产业化进程的主力军。农业企业在几十年的发展历程中取得了显著的成绩、发挥着农业产业化进程中的带头作用。发展是前进的,道路是曲折的,受历史原因和行业因素的共同影响,我国农业企业存在规模小、总体数量少、区域分布零散、自然束缚的生产周期长、公司治理结构不规范、成长能力不足、盈利能力差、背农经营严重等特点。在农业上市公司所面临风险中,财务风险占据了尤为重要的一环。企业财务风险控制的不好,不仅影响企业的正常经营运作,严重时甚至可能产生破产清算的危机。本文以北大荒股份公司为研究对象,运用了文献研究法、因子分析法和案例分析法。从财务风险的相关理论出发,结合农业类企业的特点,运用因子分析方法,选取了39家农业类上市公司,在参考了大量文献的基础上初选出了21个财务指标并对其进行显著性检验,最终确定了15个指标,在此基础上确定了北大荒股份公司的财务风险评价模型。运用该模型从行业得分排名与3年趋势变化得到了北大荒在发展能力方面、获现能力方面、盈利能力方面和偿债能力方面有较大的风险,同时还确定了影响这四个能力主要显著的财务指标。在此分析的基础上提出了通过拓展盈利能力、提高偿债能力、培养发展能力、加强获现能力来控制财务风险的具体措施。通过对北大荒股份公司财务风险评价模型的构建,我们可以发现农业企业普遍存在的问题,在此基础上具体分析案例公司使问题更加具体,对农业上市公司财务风险的处理有一定的指导意义。
[Abstract]:Agricultural enterprises in the stage of agricultural development in China is an indispensable important role, is the representative of advanced agricultural productivity. Agricultural enterprises have made remarkable achievements in the course of development for several decades, and play a leading role in the process of agricultural industrialization. The development is forward, and the road is tortuous. Under the influence of historical reasons and industry factors, agricultural enterprises in China have small scale, small total quantity, scattered regional distribution, long production cycle of natural constraints, non-standard corporate governance structure and insufficient growth capacity. In the agricultural listed companies faced with the risk, financial risk occupies a particularly important link. Corporate financial risk control is not good. It not only affects the normal operation of enterprises, but also may result in the crisis of bankruptcy liquidation. This paper takes the Beidahuang Stock Company as the research object and applies the literature research method. Factor analysis and case analysis. From the relevant theory of financial risk, combined with the characteristics of agricultural enterprises, the use of factor analysis method, select 39 agricultural listed companies. On the basis of reference to a large number of literatures, 21 financial indicators were selected and tested significantly, and 15 indicators were finally determined. On the basis of this, the financial risk evaluation model of Beidahuang Stock Company is determined. By using this model, from the industry score ranking and the trend change of three years, the paper obtains the development ability of Beidahuang and the ability to gain the present. There are greater risks in profitability and solvency. At the same time, the main financial indicators that affect these four capabilities are determined. On the basis of this analysis, it is proposed to improve the solvency by expanding profitability. Through the construction of the financial risk evaluation model of Beidahuang Stock Company, we can find the common problems of agricultural enterprises. On this basis, the concrete analysis of the case company makes the problem more concrete, and it has certain guiding significance to deal with the financial risk of the agricultural listed company.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F324;F302.6

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