我国传媒行业上市公司的财务预警分析与对策研究

发布时间：2018-04-13 05:43

本文选题：传媒行业 + 财务风险　；参考：《青岛科技大学》2017年硕士论文

【摘要】：近年来传媒行业作为一个新兴产业正受到了越来越多的关注。2004至2013年,我国传媒产业上涨速度是国内经济发展速度的两倍,是国际传媒产业上涨速度的三倍,2014年,我国传媒产业规模首次达到1万亿以上,预估2017年可以突破1.6万亿。今后十年,我国传媒行业有望迎来新一轮增长。作为我国最后一个市场化的产业,眼下许多传媒公司正经历着从事业单位经营模式到企业化集团化的转变,传媒企业的经营方式也越来越多样化,面向的消费群体也越来越广泛,政府也随即出台了一系列适应性政策来规范行业的可持续发展。尽管新的发展机遇让传媒企业获得了更大的发展空间,然而其同样面临着市场机制引发的新的威胁与挑战。如今传媒行业的综合发展趋势虽说较好,但褪去表面光鲜的外衣,传媒行业上市公司在运行过程中依然存在一些不能忽视的财务问题。本文重点分析了国内外有关财务预警方面的研究成果并探索了致使财务风险发生的理论因素,借助SPSS软件对37家传媒板块的上市公司的财务数据进行样本数据特点分析和标准化处理,提取了偿债水平、盈利水平、现金水平、成长水平、营运水平五种指标展开因子分析并得出了得分和排名。通过一系列的实证研究和结果分析,提出针对传媒行业上市企业的风险防范对策,旨在帮助这些公司及早建立适合自身发展的财务预警体系。倘若企业可以提前预估风险信息,他们就能够利用财务预警采取措施展开效率化风险预控,如此就能明显提升企业抵制风险的能力且有效减少传媒企业发生财务危机的可能性。
[Abstract]:In recent years, as a new industry, the media industry has been receiving more and more attention. From 2004 to 2013, China's media industry rose at twice the speed of domestic economic development and three times as fast as the international media industry. In 2014,China's media industry has reached more than 1 trillion for the first time and is expected to exceed 1.6 trillion in 2017.In the next ten years, China's media industry is expected to usher in a new round of growth.As the last market-oriented industry in China, at present, many media companies are undergoing a transformation from the business model of public institutions to the collectivization of enterprises, and the mode of operation of media enterprises is becoming more and more diversified.Consumers are becoming more and more popular, and the government has issued a series of adaptive policies to regulate the sustainable development of the industry.Although the new development opportunities give media enterprises more room for development, they also face new threats and challenges caused by the market mechanism.Although the comprehensive development trend of the media industry is good, but fade the superficial glossy coat, there are still some financial problems which can not be ignored in the running process of the listed companies in the media industry.This paper focuses on the analysis of domestic and foreign financial early warning research results and explore the causes of financial risk theoretical factors,With the help of SPSS software, the financial data of 37 listed companies in the media sector are analyzed and standardized, and debt service level, profit level, cash level and growth level are extracted.Operating level of five indicators launched factor analysis and obtained the score and ranking.Through a series of empirical research and result analysis, the paper puts forward the risk prevention countermeasures for listed enterprises in the media industry, aiming at helping these companies to establish a financial early warning system suitable for their own development as soon as possible.If the enterprise can estimate the risk information in advance, they can use the financial warning to take measures to carry out the efficient risk pre-control, which can obviously enhance the ability of the enterprise to resist the risk and effectively reduce the possibility of the financial crisis in the media enterprise.
【学位授予单位】：青岛科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G206-F;F275

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