科大讯飞公司财务风险预警研究

发布时间：2018-08-09 17:38

【摘要】：在经济体制改革的大环境下,我国近几年的经济发展走势低迷,各行业都受到严重影响,但高新技术行业却依旧能够蓬勃发展,成为我国经济体制改革的重要推手。科大讯飞公司作为国家重点高新技术企业在语音技术核心研究上取得了突出成绩,公司正在整体高速发展。即便如此,公司在经营过程中依旧存在隐藏的财务风险需要引起公司高层的重视。本文通过阅读大量的文献,使用定性与定量分析想结合的研究方法,将科大讯飞公司置于高新技术产业的行业中,在了解了高新技术企业的相关特点后,再对公司的财务状况进行研究并建立起符合高新技术企业自身特点的财务风险预警系统,并提出了相关保障措施保证系统的有效运行。在科大讯飞公司财务风险预警模型的构建中,采用了聚类分析法对财务指标进行筛选,熵值法确定财务指标权重,最后采用模糊综合评价法对公司财务风险状况进行综合评价,以保证财务风险预警的真实性、准确性。最终我们对科大讯飞公司的财务风险预警结论如下:该公司三年的综合得分都处在轻警区间,说明目前公司整体财务状况非常稳定,但是盈利方面与营运方面存在一定问题,应该予以重视。为了排警防警,科大讯飞公司可以加强应收款项的收回管理同时提高利润水平及盈利质量。本文通过对科大讯飞公司的经营现状进行研究,寻找该公司目前的主要财务风险来源,充分考虑到了该公司的行业特点为其建立了财务风险预警系统,对科大讯飞公司的财务风险现状进行全面监控,帮助科大讯飞管理者发现潜藏的财务风险,以避免发生重大财务危机,充分保障股权人和债券人的相关利益,增强企业核心竞争力,真正的解决了科大讯飞公司在发展过程中的后顾之忧。
[Abstract]:In the environment of economic system reform, the economic development trend of our country in recent years is low, each profession is seriously affected, but the high and new technology industry can still flourish and become the important promoter of our country's economic system reform. IFLYTEK Corporation, as a national key high-tech enterprise, has made outstanding achievements in the core research of voice technology, and the company is developing at a high speed as a whole. Even so, the company still has hidden financial risks in the process of business needs to attract the attention of the senior management. By reading a large number of documents and using qualitative and quantitative research methods, this paper puts iFLYTEK Company in the industry of high and new technology industry, after understanding the relevant characteristics of high and new technology enterprises. Then the financial situation of the company is studied and the financial risk early warning system which accords with the characteristics of high-tech enterprises is established and the relevant safeguard measures are put forward to ensure the effective operation of the system. In the construction of financial risk early warning model of iFLYTEK Company, cluster analysis method is used to screen the financial index, entropy value method is used to determine the weight of financial index, and fuzzy comprehensive evaluation method is used to evaluate the financial risk status of the company. To ensure the authenticity and accuracy of financial risk warning. In the end, we concluded that the financial risk warning of iFLYTEK Company is as follows: the company's comprehensive scores for three years are in a light warning range, indicating that the overall financial situation of the company is very stable at present, but there are certain problems in terms of profitability and operation. It should be taken seriously. To guard against police, iFLYTEK can strengthen collection management of receivables and improve profit level and profit quality. In this paper, through the study of the current operating situation of iFLYTEK Company, we find out the main financial risk sources of iFLYTEK Company, and fully consider the industry characteristics of iFLYTEK Company and set up a financial risk early warning system for iFLYTEK Company. To conduct a comprehensive monitoring of the current financial risk situation of iFLYTEK, to help iFLYTEK managers discover hidden financial risks, to avoid major financial crises, and to fully protect the interests of stockholders and bondholders. Enhance the core competitiveness of the enterprise, the real solution to iFLYTEK in the development process of worry.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F49

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