基于功效系数法的申安集团财务风险研究
发布时间:2018-01-09 20:22
本文关键词:基于功效系数法的申安集团财务风险研究 出处:《哈尔滨工业大学》2016年硕士论文 论文类型:学位论文
【摘要】:随着我国节能减排政策的大力推进,政府给予光电照明行业更多的优惠和补贴政策,引起了全社会的投资热潮,加剧了行业竞争,申安集团在此背景下通过资产重组进行了企业平台的扩展和公司规模的扩大。重组后,公司业绩有了极大幅度提高,但财务管理水平严重跟不上企业规模扩张速度,仍存在较多财务问题。而财务管理决策失误和经营管理不善等都将造成财务风险,如果财务风险不能得到深入的评价和有效的防范,将会使企业陷入财务危机,无法正常运营和发展。故为防止企业财务危机产生,申安集团应剖析目前存在的财务风险,探究其内外部成因,构建长期适用的财务风险评价体系。本文选取申安集团作为研究对象,参考国内外关于功效系数法在财务风险评价中应用的文献,分析公司的财务风险现状和成因,构建基于功效系数法的申安集团财务风险评价体系,并提出相关措施和建议。首先,对申安集团的财务风险现状进行了详细研究,将财务风险分为四个方面:筹资活动风险、投资活动风险、营运活动风险和其他方面风险,通过对公司自身财务数据的纵向分析和与行业先进水平的横向对比分析,发掘其在财务风险方面存在的问题,并进行内外部成因分析。然后通过相关性分析选定指标体系,主成分分析法得出指标权重,确定评价标准值和财务风险警限区间,改进功效系数法,构建了一套完整的财务风险评价体系,并通过申安集团2015年的财务数据进行财务风险程度测评和有效性检验,对申安集团在财务风险方面存在的问题进行了小结。最后结合行业特点与自身状况,提出有效的体系运行保障措施和风险防范建议,促进企业的持续经营与发展,以期为同行业其他企业提供一些参考。
[Abstract]:With the vigorous promotion of energy-saving and emission reduction policies in China, the government has given more preferential and subsidized policies to the photoelectric lighting industry, which has caused the investment boom of the whole society and intensified the competition in the industry. Under this background, Shenan Group has carried on the expansion of the enterprise platform and the expansion of the company scale through the reorganization of assets. After the reorganization, the performance of the company has been greatly improved. However, the level of financial management can not keep up with the expansion of enterprise scale, there are still more financial problems, and financial management errors and poor management will lead to financial risks. If the financial risk can not be thoroughly evaluated and effectively prevented, the enterprise will fall into a financial crisis and can not operate and develop normally. Therefore, in order to prevent the emergence of the financial crisis of the enterprise. Shenan Group should analyze the existing financial risks, explore the internal and external causes, and build a long-term applicable financial risk evaluation system. Referring to domestic and foreign literature on the application of efficiency coefficient method in financial risk assessment, this paper analyzes the current situation and causes of financial risk of the company, and constructs the financial risk evaluation system of Shenan Group based on efficiency coefficient method. And put forward the relevant measures and suggestions. First of all, the financial risk of Shenan Group is studied in detail, and the financial risk is divided into four aspects: financing activity risk, investment activity risk. Operational risk and other risks, through the longitudinal analysis of the company's own financial data and horizontal comparative analysis with the advanced level of the industry, to explore its financial risk problems. And internal and external cause of formation analysis. Then through the correlation analysis to select the index system, principal component analysis method to get the index weight, determine the evaluation standard value and financial risk warning interval, improve the efficacy coefficient method. Set up a set of complete financial risk evaluation system, and through the 2015 financial data of the Shenan Group to assess the degree of financial risk and effectiveness test. Finally, combining with the characteristics of the industry and their own conditions, put forward effective system operation protection measures and risk prevention recommendations. To promote the continuous operation and development of enterprises, in order to provide some reference for other enterprises in the same industry.
【学位授予单位】:哈尔滨工业大学
【学位级别】:硕士
【学位授予年份】:2016
【分类号】:F406.7;F426.6
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本文编号:1402513
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