江苏Y机械制造公司财务风险预警研究

发布时间：2018-04-27 18:30

本文选题：机械制造 + 财务风险　；参考：《西安建筑科技大学》2014年硕士论文

【摘要】：机械设备制造业是我国国民经济的支柱，，面对复杂多变的国际国内形势，机械行业仍然实现了产销两旺和效益的平稳较快增长。但是行业发展环境的不确定性仍然较大，国家宏观调控政策加快了机械制造企业的转型升级步伐，加上金融危机的余波未止，机械设备业企业的转型发展之路必然路途漫漫，遍布荆棘，风险重重。怎样发现、控制机械制造类公司的财务风险就成为一个课题，机械制造类公司的财务风险预警研究就变得有所必要，本文在考虑了地区的机械企业的实际情况，选择江苏Y机械制造公司作为研究对象，对其财务风险预警进行研究。本文研究了江苏Y机械制造公司的财务风险预警及防范，对非上市类公司财务风险的预警和防范有着重要的意义。首先对国内外财务风险的研究状况进行了阐述。其次在介绍了财务风险相关理论的基础上对机械制造类公司的财务风险状况进行了分析。再次从公司环境、财务报表的会计分析和财务分析的角度对江苏Y机械设备制造公司的财务管理状况进行了分析，并分析了存在财务风险的原因。然后选取了107家专用通用设备制造公司为样本进行了实证研究，并对其结果进行分析，在此基础上构建了江苏Y机械制造公司的财务风险预警系统。最后针对江苏Y机械制造公司的实际情况，在实证研究建立预警系统的基础上，从制度、机制、体系和资产资本结构上提出了财务风险预警顺利实施和防范财务风险的建议。
[Abstract]:The machinery and equipment manufacturing industry is the pillar of our national economy. In the face of the complicated and changeable international and domestic situation, the machinery industry has still achieved a steady and rapid growth of both production and sales and benefit. However, the uncertainty of the industry development environment is still greater, the national macro-control policies have accelerated the pace of transformation and upgrading of mechanical manufacturing enterprises, and the aftermath of the financial crisis has not stopped, the road of transformation and development of mechanical and equipment enterprises is bound to be long. All over the thorns, the risk is heavy. How to find out, how to control the financial risk of the mechanical manufacturing company becomes a topic, and it becomes necessary to study the financial risk early warning of the mechanical manufacturing company. This paper considers the actual situation of the mechanical enterprise in the region. Jiangsu Y Machinery Manufacturing Company is chosen as the research object to study its financial risk early warning. This paper studies the early warning and prevention of financial risk in Jiangsu Y Machinery Manufacturing Company, which is of great significance to the warning and prevention of financial risk of unlisted companies. Firstly, the research status of financial risk at home and abroad is expounded. Secondly, on the basis of introducing the theory of financial risk, the paper analyzes the financial risk of mechanical manufacturing companies. Thirdly, from the angle of company environment, accounting analysis of financial statements and financial analysis, this paper analyzes the financial management situation of Jiangsu Y Machinery and equipment Manufacturing Company, and analyzes the reasons for the existence of financial risks. Then 107 special general equipment manufacturing companies are selected for empirical research, and the results are analyzed. Based on this, the financial risk early warning system of Jiangsu Y Machinery Manufacturing Company is constructed. Finally, according to the actual situation of Jiangsu Y Machinery Manufacturing Company, on the basis of empirical research and establishment of early warning system, this paper puts forward some suggestions on the smooth implementation of financial risk early warning and prevention of financial risk from the aspects of system, mechanism, system and capital structure of assets.
【学位授予单位】：西安建筑科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F406.7

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