F集团基于绩效评价的财务预警研究

发布时间：2018-07-24 19:28

【摘要】：F集团公司由M供电局原有的多家下属多经企业整合组建而成,下辖25家公司,经过多年发展成为一家以电力施工、电力工程设计、电力工程物资生产业务为主,以电力服务、信息技术、物业管理、酒店等业务为辅的集团公司。F集团公司在发展过程中面临各种各样的风险,其中财务风险的防范成为集团的重中之重,为了整个集团公司能稳定发展,必须建立财务预警机制。建立财务预警机制可以是F集团公司目前能通过财务管理手段提高自身竞争力和适应力的必要途径之一。因此本文在文献研究的基础上,归纳分析了国内外在财务预警方面的研究成果,结合F集团公司的现状,构建基于绩效评价的财务预警指标体系和财务预警的模糊综合评价模型。本文的主要内容是：首先,本文分析了F集团公司的管理模式和财务风险成因,认为财务预警在管理思路上应以服务集团战略目标顺应集团绩效评价为导向,在管理对象上应以下辖的25家公司为主体。由此构建基于绩效评价的财务预警指标体系,将绩效评价指标与财务风险预警指标相结合,从盈利、偿债、营运和发展四个维度进行预警,共十四个指标。其次,本文构建模糊综合评价模型,对指标体系运用层次分析法确定权重。以F集团公司下属的YFG公司作为样本实例,运用模糊综合评价模型对其风险进行评价,并验证模型对风险评价的有效性,从而确立和选择了适合F集团公司财务风险管理的预警模型。最后,本文通过对YFG公司评价结果的分析,找出YFG公司存在的财务风险问题,从该公司问题的共性引申到F集团层面,从盈利能力、偿债能力、营运能力和发展能力四个方面有针对性地对F集团提出具有现实意义的提升风险管控的策略。本文通过对F集团公司管理模式和财务风险成因的分析,构建基于绩效评价的财务预警指标体系和模糊综合评价模型,希望可以为F集团公司的管理提供有价值的帮助,并希望其他相同性质的公司能在财务风险管理方面获得有用的参考。
[Abstract]:Group F is composed of many subordinate companies of M Power supply Bureau, which are under the jurisdiction of 25 companies. After many years of development, it has become a power construction, electric engineering design, electric engineering material production business, and electric power service. The group company supplemented by information technology, property management, hotel and other businesses. F Group Company faces various risks in the process of development. Among them, the prevention of financial risks becomes the most important part of the group, so that the whole group company can develop steadily. Financial early warning mechanism must be established. The establishment of financial early-warning mechanism can be one of the necessary ways for F Group to improve its competitiveness and adaptability by means of financial management. Therefore, on the basis of literature research, this paper summarizes and analyzes the domestic and foreign research results in financial early warning, combined with the current situation of F Group, The financial early warning index system based on performance evaluation and the fuzzy comprehensive evaluation model of financial early warning are constructed. The main contents of this paper are as follows: firstly, this paper analyzes the management mode and the causes of financial risk of F Group Company, and thinks that the strategic goal of service group should conform to the group performance evaluation. In the management of the object should be under the jurisdiction of 25 companies as the main body. This paper constructs the financial early warning index system based on performance evaluation, combines the performance evaluation index with the financial risk early warning index, carries on the early warning from the profit, the debt service, the operation and the development four dimensions, altogether 14 indexes. Secondly, this paper constructs a fuzzy comprehensive evaluation model and uses AHP to determine the weight of the index system. Taking YFG Company of F Group Company as a sample example, the fuzzy comprehensive evaluation model is used to evaluate the risk, and the validity of the model to risk evaluation is verified. Therefore, the early warning model suitable for F group financial risk management is established and selected. Finally, through the analysis of the evaluation results of YFG Company, this paper finds out the financial risk problems existing in YFG Company, from the commonness of the company's problems to F Group, from the profitability, solvency, etc. Four aspects of operational ability and development ability put forward practical strategies to enhance risk management for F Group. Based on the analysis of the management mode and the causes of financial risk of F Group, this paper constructs a financial early warning index system based on performance evaluation and a fuzzy comprehensive evaluation model, hoping to provide valuable help for the management of F Group. We also hope that other companies of the same nature can get useful reference in financial risk management.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

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