大连港集团财务预警研究

发布时间：2018-01-24 21:41

本文关键词： 大连港集团财务预警模糊综合评价　出处：《大连理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着经济全球一体化的深入,市场竞争也日趋激烈,企业随时有面临财务风险的可能,财务预警研究受到了企业和学者越来越多的关注。大连港集团有限公司(正文简称“大连港集团”)是国内首家同时拥有A+H双融资平台的港口类上市公司,在国际宏观经济环境不稳定,国内经济结构转型、内需规模缩小、港口之间竞争加剧的情况下,其财务风险管理不容忽视。有别于其他的财务预警方法,本文采取财务报表分析与模糊综合评价方法相结合的方式来进行企业财务预警研究,从而更全面地评估大连港集团的财务状况。本文共分为四章,第一章为绪论,介绍了本文的研究背景和意义,也简要介绍了国内外相关文献,在此基础上,介绍了本文的研究思路和研究方法。第二章为财务预警理论综述,详细介绍了现有的财务预警方法,并分析各种预警方法的优点与不足,同时阐明了选择模糊综合评价方法的理由。第三章是本文讨论的重点。首先,作者根据财务预警的相关理论,构建大连港集团的财务预警指标体系；然后,从盈利能力、偿债能力、营运能力、发展能力和现金保障能力等5个方面,对大连港五年间的财务报表进行分析,并结合比较其他港口的财务情况,找出其财务上存在的问题；通过专家调查法和模糊综合评价体系,构建财务预警模型；最后,进行模糊综合评价分析,得到评价结果并加以分析。第四章分析了大连港集团在财务和经营上面临的主要问题、潜在风险以及成因,并提出防范风险的建议。本文在对大连港财务报表进行分析的基础上,运用定性与定量相结合的分析方式进行综合分析评价,可以更全面地反映企业财务状况,并找出企业潜在的财务风险,使企业能够采取相应的措施来防范财务危机的发生。
[Abstract]:With the deepening of global economic integration, market competition is becoming more and more fierce. Enterprises are facing financial risks at any time, and financial early warning research has been paid more and more attention by enterprises and scholars. Dalian Port Group Co., Ltd (abbreviated as "Dalian Port Group") is the first port listed company with A / H dual financing platform in China, which is unstable in the international macroeconomic environment. The financial risk management should not be ignored when the domestic economic structure is transformed, the scale of domestic demand is reduced, and the competition between ports is intensified. Different from other financial early warning methods, this paper adopts the combination of financial statement analysis and fuzzy comprehensive evaluation method to study the financial early warning of enterprises. Thus a more comprehensive assessment of the financial situation of Dalian Port Group. This paper is divided into four chapters. The first chapter is the introduction, which introduces the research background and significance of this paper, and also briefly introduces the relevant literature at home and abroad. On this basis, the paper introduces the research ideas and research methods. The second chapter is a review of the theory of financial early warning, introduces the existing financial early warning methods in detail, analyzes the advantages and disadvantages of various early warning methods, and expounds the reasons for choosing the fuzzy comprehensive evaluation method. The third chapter is the focus of this paper. Firstly, according to the relevant theory of financial early warning, the author constructs the financial early-warning index system of Dalian Port Group. Then, from the five aspects of profitability, solvency, operating capacity, development capacity and cash support ability, this paper analyzes the financial statements of Dalian Port for five years, and compares the financial situation of other ports. Identify its financial problems; Through the expert investigation method and the fuzzy comprehensive evaluation system, constructs the financial early warning model; Finally, the fuzzy comprehensive evaluation analysis is carried out, and the evaluation results are obtained and analyzed. Chapter 4th analyzes the main financial and operational problems, potential risks and causes of Dalian Port Group, and puts forward some suggestions to prevent them. Based on the analysis of the financial statements of Dalian Port, this paper uses the combination of qualitative and quantitative analysis to comprehensively analyze and evaluate the financial situation of enterprises. And find out the potential financial risks, so that enterprises can take appropriate measures to prevent the occurrence of financial crisis.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F552.6;F550.66

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