發(fā)布時間：2018-06-23 22:15

  本文選題：財務(wù)風險 + 層次分析法��； 參考：《沈陽農(nóng)業(yè)大學》2017年碩士論文

【摘要】：在市場經(jīng)濟的大環(huán)境下,企業(yè)面臨越來越多的不確定因素,會造成財務(wù)危險。電動助力車企業(yè)還面臨著技術(shù)更新快速、社會法規(guī)不斷變化,因此企業(yè)面臨著更多的市場競爭壓力,與技術(shù)創(chuàng)新壓力,都可能造成財務(wù)風險。本文以WP電動助力車公司為研究對象,通過對WP電動助力車公司的財務(wù)數(shù)據(jù)及企業(yè)的財務(wù)特點等進行研究分析,在風險識別階段首先分析了 WP公司的主要財務(wù)數(shù)據(jù)與財務(wù)指標,又與行業(yè)平均值進行了財務(wù)比率比較分析,主要分為四個方面,即償債能力、營運能力、盈利能力、成長能力。繼而又從外部與內(nèi)部因素兩個方面,分別對可能影響WP企業(yè)的財務(wù)狀況進行分析。發(fā)現(xiàn)WP公司存在債務(wù)結(jié)構(gòu)不合理,沒有長期債款;應(yīng)收賬款期限過為苛刻;沒有一個完整的財務(wù)預(yù)警機制;對公司員工缺少定期培訓等問題;應(yīng)收賬款數(shù)額呈現(xiàn)上漲趨勢,造成壞賬的幾率增大,影響WP公司的實際收益;由于財務(wù)費用上漲,成本費用率上升,造成公司財務(wù)管理水平下降;在建工程,以及閑置資產(chǎn)較高,WP公司整體的運營效率并不高,存在一定的資金運營風險等問題。結(jié)合WP公司基本的財務(wù)現(xiàn)狀、經(jīng)營現(xiàn)狀與財務(wù)風險評價指標,構(gòu)建成財務(wù)風險評價模型中的目標層、標準層、方案層,向公司的財務(wù)人員、管理層、公司員工發(fā)放問卷,利用專家打分確定出各個指標的權(quán)重并進一步計算出WP公司的風險評分,計算出風險等級。通過計算可以知道,WP公司的財務(wù)風險處于中等風險,風險等級較高,特別是發(fā)展能力具有較高風險。針對上面發(fā)現(xiàn)的這些問題提出完善財務(wù)制度、優(yōu)化公司債務(wù)結(jié)構(gòu)、完善企業(yè)文化、轉(zhuǎn)變銷售策略等改進措施。通過此次研究愿可以達到改善WP公司財務(wù)風險問題,提高經(jīng)營業(yè)績。
[Abstract]:Under the environment of market economy, enterprises are faced with more and more uncertain factors, which will cause financial danger. Electric power vehicle enterprises are also faced with rapid technological renewal and changing social regulations. Therefore, enterprises are facing more market competition pressure and technological innovation pressure, which may cause financial risks. In this paper, WP Electric powered vehicle Company is taken as the research object, and the financial data of WP Electric powered vehicle Company and the financial characteristics of the enterprise are studied and analyzed through the analysis of the financial data of WP Electric powered vehicle Company and the financial characteristics of the enterprise. In the stage of risk identification, we first analyze the main financial data and financial indicators of WP Company, and then compare the financial ratio with the average value of the industry. It is mainly divided into four aspects: solvency, operating capacity, profitability, etc. Ability to grow. Then it analyzes the financial situation of WP enterprises from two aspects of external and internal factors. It is found that WP has some problems such as unreasonable debt structure, no long-term debt, excessive period of accounts receivable, lack of a complete financial early warning mechanism, lack of regular training for employees, etc. The amount of accounts receivable shows an upward trend. Increase the probability of bad debts and affect the actual income of WP Company; decrease the level of financial management of the company due to the increase of financial expenses and the increase of cost rate; the construction works in progress, Moreover, the operating efficiency of WP company with high idle assets is not high, and there are some problems such as the risk of capital operation and so on. Combining with the basic financial situation, management status and financial risk evaluation index of WP Company, the target layer, standard layer and program layer of the financial risk evaluation model are constructed, and the questionnaire is distributed to the financial personnel, management and employees of the company. The weight of each index is determined by expert scoring, and the risk score of WP is further calculated, and the risk grade is calculated. Through the calculation, we can know that the financial risk of WP is in the middle risk, and the risk grade is higher, especially the development ability has the higher risk. In view of the above problems, the paper puts forward some measures to improve the financial system, optimize the debt structure, perfect the corporate culture and change the sales strategy. Through this study, we hope to improve WP's financial risk and business performance.
【學位授予單位】：沈陽農(nóng)業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.47;F406.7
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本文編號：2058633