辽宁省装备制造业上市公司财务风险防范对策研究
发布时间：2018-11-12 16:31
【摘要】：经济全球化使得企业之间的竞争加剧，企业的竞争对手越来越多，竞争压力也越来越大，企业之间的竞争内容也越来越复杂。装备制造业为我国的国防建设和国民经济提供了大量的生产技术装备，在制造业中占据重要地位。辽宁省的装备制造业发展基础得天独厚，有坚实雄厚的工业基础和较为完整的产业体系。近年来，受国际金融危机的影响，制造业的产量不断下滑，装备制造业自然受到冲击，企业普遍出现订单减少、产品滞销、利润下滑的现象。因此，分析辽宁省装备制造业上市公司的财务风险对于企业发展具有意义。 本文以辽宁省装备制造业上市公司为研究对象，，大体按照“提出问题——分析问题——解决问题”的基本思路，运用规范与案例分析相结合的方法，对辽宁省装备制造业上市公司财务风险进行分析。首先通过梳理和归纳辽宁省制造业上市企业财务风险的基本理论；其次，借助沈阳机床股份有限公司财务报表深入分析装备制造业上市公司的财务风险，在此基础上从财务风险的角度提出了辽宁省装备制造业财务风险的防范与控制措施。为其提供相应的财务风险预警，提前判断企业所处的财务风险阶段，并及时调整相应的财务战略和经营战略，防患于未然，在越来越激烈的市场竞争中占据重要的地位。
[Abstract]:Economic globalization intensifies the competition among enterprises, with more and more competitors, more and more competition pressure, and more complex competition content among enterprises. The equipment manufacturing industry provides a large amount of production technology and equipment for the national defense construction and national economy of our country, and occupies an important position in the manufacturing industry. Liaoning's equipment manufacturing industry has a strong industrial base and a relatively complete industrial system. In recent years, under the influence of the international financial crisis, the output of the manufacturing industry has been declining, and the equipment manufacturing industry has naturally been hit. Enterprises generally appear the phenomenon of decreasing orders, unsalable products and declining profits. Therefore, it is significant for enterprises to analyze the financial risk of Liaoning equipment manufacturing listed companies. In this paper, the listed companies of Liaoning equipment manufacturing industry are taken as the research object, and according to the basic idea of "posing problem-analyzing problem-solving problems", the method of combining norm with case analysis is used. The financial risk of listed companies in Liaoning equipment manufacturing industry is analyzed. Firstly, the basic theory of financial risk of listed manufacturing enterprises in Liaoning Province is summarized. Secondly, with the help of the financial statements of Shenyang Machine tool Co., Ltd, the financial risk of listed companies in equipment manufacturing industry is analyzed deeply, and on this basis, the prevention and control measures of financial risk of Liaoning equipment manufacturing industry are put forward from the angle of financial risk. It provides the corresponding financial risk early warning, judges the financial risk stage of the enterprise in advance, and adjusts the corresponding financial strategy and the management strategy in time, takes the important position in the more and more fierce market competition.
【学位授予单位】：武汉工程大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.4
本文编号：2327601
[Abstract]:Economic globalization intensifies the competition among enterprises, with more and more competitors, more and more competition pressure, and more complex competition content among enterprises. The equipment manufacturing industry provides a large amount of production technology and equipment for the national defense construction and national economy of our country, and occupies an important position in the manufacturing industry. Liaoning's equipment manufacturing industry has a strong industrial base and a relatively complete industrial system. In recent years, under the influence of the international financial crisis, the output of the manufacturing industry has been declining, and the equipment manufacturing industry has naturally been hit. Enterprises generally appear the phenomenon of decreasing orders, unsalable products and declining profits. Therefore, it is significant for enterprises to analyze the financial risk of Liaoning equipment manufacturing listed companies. In this paper, the listed companies of Liaoning equipment manufacturing industry are taken as the research object, and according to the basic idea of "posing problem-analyzing problem-solving problems", the method of combining norm with case analysis is used. The financial risk of listed companies in Liaoning equipment manufacturing industry is analyzed. Firstly, the basic theory of financial risk of listed manufacturing enterprises in Liaoning Province is summarized. Secondly, with the help of the financial statements of Shenyang Machine tool Co., Ltd, the financial risk of listed companies in equipment manufacturing industry is analyzed deeply, and on this basis, the prevention and control measures of financial risk of Liaoning equipment manufacturing industry are put forward from the angle of financial risk. It provides the corresponding financial risk early warning, judges the financial risk stage of the enterprise in advance, and adjusts the corresponding financial strategy and the management strategy in time, takes the important position in the more and more fierce market competition.
【学位授予单位】：武汉工程大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.4
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