系统视角下家电企业财务危机形成机理与预警研究

发布时间：2018-04-26 15:23

本文选题：系统视角 + 家电企业　；参考：《上海大学》2014年硕士论文

【摘要】：改革开放以来，飞速发展的中国家电行业，已经成为中国目前最成熟、最白热化竞争的行业之一。尤其在加入WTO以后，我国的家电行业遭遇到了前所未有的机遇与挑战，同时越来越多的家电企业也遭遇了财务危机。然而目前针对家电行业的财务危机研究比较少，使得家电企业缺乏一个比较有针对性的预警方法来防止财务危机的发生。在这样的大背景下，建立适合家电企业的预警机制和方法、分析家电企业财务危机成因就显得十分有必要。本文首先对国内外关于财务危机的相关文献进行了疏理，并给出了简要评述；接着介绍了本文的指导思想“系统论”，并按照系统论的思想将家电企业简化成“流量”和“存量”构成的系统，论述了有无融资两种情形下系统要素的基本构成以及要素间的反馈机制并分析了家电企业财务危机引发因素的作用过程，指出引发因素只是财务危机发生的一个导火索，至于财务危机能否最终产生则取决于系统中的各种回路力量对比，，在这个过程中，企业可以采取调节系统存留量的措施来避免失败；最后本文得出了家电企业财务危机形成机理在于系统遭遇了存量下降的不可逆转的恶性增强回路这一结论。本文在对财务危机形成机理认识的基础上引入了建立在系统视角上的财务状况诊断方法，即“四象限财务预警方法”，按照存量和成长率的综合变化将企业的财务状况划分为健康期、潜在发病期、发病期和恢复期。最后本文选择康佳集团作为案例分析的对象，来具体演示如何进行危机诊断和财务危机病因寻找，并针对病因提出了增加研发投入、减少销售费用支出和提升主业增值能力等改进意见。
[Abstract]:Since the reform and opening up, the rapid development of Chinese household appliances industry has become one of the most mature and intensely competitive industries in China. Especially after China's entry into WTO, China's household appliance industry has encountered unprecedented opportunities and challenges, and at the same time, more and more household appliance enterprises have also encountered financial crisis. However, there are few researches on the financial crisis of the household appliance industry, which makes the household appliance enterprises lack of a more targeted early warning method to prevent the financial crisis. Under this background, it is necessary to establish a warning mechanism and method suitable for home appliance enterprises and analyze the causes of financial crisis. In this paper, firstly, the related literatures about financial crisis at home and abroad are groomed, and a brief review is given, and then the guiding ideology of this paper, "system theory", is introduced. And according to the thought of system theory, the household appliance enterprise is simplified into a system composed of "flow" and "stock". This paper discusses the basic composition of the system elements and the feedback mechanism between the elements under the two circumstances of whether there is financing or not, and analyzes the action process of the factors that trigger the financial crisis of the household appliance enterprises, and points out that the trigger factors are only a trigger of the financial crisis. Whether the financial crisis can finally come into being depends on the power contrast of various loops in the system. In this process, enterprises can take measures to adjust the system reserves to avoid failure; Finally, this paper draws the conclusion that the forming mechanism of financial crisis of household appliance enterprises lies in the irreversible malignant enhancement loop of the decline of stock. Based on the understanding of the formation mechanism of financial crisis, this paper introduces a diagnosis method of financial situation based on the system perspective, that is, the "four-quadrant financial early warning method". According to the comprehensive changes of stock and growth rate, the financial status of enterprises is divided into healthy period, latent onset period, onset period and recovery period. Finally, this paper chooses Kangjia Group as the object of case analysis to demonstrate how to diagnose the crisis and find the cause of financial crisis, and put forward an increase in R & D investment for the cause. To reduce sales expenses and improve the value-added capacity of the main industry and other improvements.
【学位授予单位】：上海大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.6;F406.7

【参考文献】