上市公司财务预警机制研究

发布时间：2018-05-21 15:53

本文选题：上市公司 + 财务危机　；参考：《黑龙江八一农垦大学》2013年硕士论文

【摘要】：随着市场经济改革的逐步深入以及证券市场的不断完善，上市公司成为我国众多企业中日益壮大的特殊群体。但是从我国上市公司经营管理的总体情况看，其财务状况不容乐观，最突出的问题就是财务安全问题。财务危机成为阻碍我国上市公司发展乃至生存的重要隐患。财务预警理论与方法的应用使上市公司预测并防范财务危机成为可能。但是，，从结果来看财务预警工作在上市公司中开展的效果并不理想。通过对企业财务危机的表象与成因进行分析的基础上，本文认为，财务预警机制的缺欠是上市公司财务预警工作难以有效进行的深刻根源。因此，有必要从“机制”的角度对上市公司财务预警这一特殊的管理工作进行重新、全面、系统审视。首先通过对财务危机、财务预警等相关概念的理解，以及系统非优、企业诊断、企业逆境管理等理论基础的学习，达到对财务预警机制的内涵及其功能的正确认知。然后在总结我国上市公司财务预警工作开展现状的同时，系统分析上市公司财务预警机制构建的必要性和可行性，为接下来的构建环节提供思路和指引。论文中提出上市公司财务预警机制的构建原则，并从组织、信息收集传递、分析报警、对策生成、监督五个维度对上市公司财务预警机制进行系统构建，其中财务预警系统作为财务预警分析报警机制的核心又细分为短期、中期、长期和应急四个类别进行详细设计，并在文章最后通过案例进行了实例示范。
[Abstract]:With the deepening of the market economy reform and the continuous improvement of the securities market, the listed companies have become a special group in many enterprises in our country. However, from the general situation of listed companies' operation and management, the financial situation is not optimistic, and the most prominent problem is financial security. Financial crisis has become an important hidden danger that hinders the development and even survival of listed companies in China. The application of financial warning theory and method makes it possible for listed companies to predict and prevent financial crisis. However, the effect of financial early warning in listed companies is not satisfactory. Based on the analysis of the appearance and causes of the financial crisis, this paper holds that the deficiency of the financial early-warning mechanism is the deep root of the financial early-warning work of the listed companies that is difficult to carry out effectively. Therefore, it is necessary to re-examine the special management work of financial early warning of listed companies from the angle of "mechanism". First of all, through the understanding of financial crisis, financial warning and other related concepts, as well as the study of the theoretical basis of system non-optimization, enterprise diagnosis and enterprise adversity management, we can get a correct understanding of the connotation and function of financial early-warning mechanism. Then after summarizing the current situation of financial early-warning work of listed companies in China, this paper systematically analyzes the necessity and feasibility of the construction of financial early-warning mechanism of listed companies, and provides ideas and guidance for the following construction links. The paper puts forward the construction principle of financial early-warning mechanism of listed companies, and systematically constructs the financial early-warning mechanism of listed companies from five dimensions: organization, information collection and transmission, analysis and alarm, countermeasure generation and supervision. The financial early warning system as the core of financial early warning analysis and alarm mechanism is subdivided into four categories: short term, medium term, long term and emergency.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.51

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