本文關(guān)鍵詞：建筑施工企業(yè)財務(wù)危機預(yù)警及防范研究　出處：《福州大學》2014年碩士論文　論文類型：學位論文

  更多相關(guān)文章： Logistic回歸模型 財務(wù)預(yù)警模型 建筑企業(yè) 財務(wù)危機 防范措施

【摘要】：建筑行業(yè)是我國國民經(jīng)濟的支柱產(chǎn)業(yè),在我國經(jīng)濟發(fā)展、提高生活水平中起著非常重要的作用,尤其近幾年,建筑行業(yè)的發(fā)展勢頭有增無減,建筑市場的規(guī)模不斷擴大,成為拉動國民經(jīng)濟快速增長的重要力量。但是建筑施工企業(yè)蓬勃發(fā)展的同時,也存在各種問題,這些問題如果不能及時的發(fā)現(xiàn)并解決,積累到一定程度就可能轉(zhuǎn)化為企業(yè)危機。因此建筑施工企業(yè)如果不能進行有效的財務(wù)管理,在財務(wù)危機發(fā)現(xiàn)之前識別和預(yù)防,將會給企業(yè)帶來巨大的損失,甚至可能影響企業(yè)的生存和發(fā)展,因此,加強建筑施工企業(yè)的財務(wù)管理,建立適合我國建筑施工企業(yè)并行之有效的財務(wù)風險的預(yù)警機制,在財務(wù)危機爆發(fā)前,發(fā)出預(yù)警,并采取相應(yīng)的解決措施,是非常必要和及時的。本文研究了建筑施工企業(yè)財務(wù)危機及防范措施,對建筑施工企業(yè)的財務(wù)危機及防范有著重要的理論價值和現(xiàn)實意義。首先,本文通過閱讀大量的國內(nèi)外文獻,闡述了財務(wù)危機預(yù)警理論的基礎(chǔ),并分析各種預(yù)警理論的特點,提出了采用Logistic模型構(gòu)建建筑施工企業(yè)財務(wù)危機預(yù)警的理由；其次,介紹了建筑施工企業(yè)的特點,從外部因素和內(nèi)部因素兩個方面分析產(chǎn)生建筑施工企業(yè)財務(wù)危機發(fā)生的影響因素。再次,在構(gòu)建Logistic模型所需的研究樣本的選擇上,以上市公司中主營業(yè)務(wù)以土木工程、水電建設(shè)工程、市政工程、園林工程、建筑相關(guān)涉及規(guī)劃、房地產(chǎn)建設(shè)開發(fā)等為主的公司,選取80家作為樣本分析,并將80家研究樣本劃分為財務(wù)危機組和財務(wù)狀況正常組企業(yè)。結(jié)合建筑施工企業(yè)的特點,從盈利能力、營運能力、償債能力、發(fā)展能力、現(xiàn)金流量五個方面,初步選取了16財務(wù)指標進行分析,通過T檢驗,篩選出6個財務(wù)指標作為Logistic模型的自變量,構(gòu)建Logistic的預(yù)警模型。然后,對選取80家建筑施工企業(yè)進行實證研究并對其結(jié)果進行了分析；最后,結(jié)合建筑施工企業(yè)的財務(wù)危機產(chǎn)生的影響因素和財務(wù)危機預(yù)警實證研究的基礎(chǔ)上,提出了財務(wù)預(yù)警診斷系統(tǒng),從應(yīng)收項目、成本項目、固定資產(chǎn)、稅務(wù)管理、融資管理等方面提出了對建筑施工企業(yè)財務(wù)危機的防范措施。
[Abstract]:The construction industry is a pillar industry of China's national economy, in our country's economic development plays a very important role in improving living standards, especially in recent years, the momentum of development of the construction industry is increasing, the scale of construction market continues to expand, become an important force to promote national economic rapid growth long. But the construction enterprise vigorous development at the same time, there are a variety of problems, if these problems can not be timely found and resolved, accumulated to a certain extent can be transformed to the enterprise crisis. Therefore if the construction enterprises can not carry out effective financial management, identification before financial crisis detection and Prevention, will bring huge losses to the enterprise, and may even affect the survival and the development of the enterprise, therefore, to strengthen the financial management of construction enterprises, the establishment of early warning mechanism for China's construction enterprises and effective financial risk, Issued a warning in the financial crisis before the outbreak, and take corresponding measures to solve, it is very necessary and timely. This paper researches the construction of enterprise financial crisis and preventive measures, has important theoretical value and practical significance of the financial crisis and prevention of construction enterprises. First, by reading a lot of literatures at home and abroad, describes the basic theory of financial crisis early warning, and analyze the characteristics of various early warning theory, put forward the construction of early warning of financial crisis of construction enterprises by Logistic model of reasons; secondly, introduces the characteristics of construction enterprises, from two aspects of internal and external factors analysis of influencing factors of financial crisis happened in construction enterprises in the research sample. Thirdly, to construct the Logistic model for the selection, to the main business of Listed Companies in civil engineering, hydropower construction, municipal engineering History, landscape engineering, construction related to the planning, construction, real estate development mainly, selected 80 companies as samples, and 80 samples are divided into financial crisis group and normal group. The financial situation of enterprises according to the features of construction enterprises, from the profitability, operating capacity, solvency, development ability. Five aspects of the cash flow, the preliminary selection analysis of 16 financial indicators, through the T test, select 6 financial indicators as Logistic variables, the early warning model of construction of Logistic. Then, on the selection of 80 home construction enterprises for empirical research and the results are analyzed; finally, the basic factors and Empirical Study on the impact of the financial crisis early warning based construction enterprises in the financial crisis, the financial early warning diagnostic system, the cost from the receivables, projects, fixed assets, tax management, finance management The precautions against the financial crisis of the construction enterprises are put forward in the aspects of reason and so on.

【學位授予單位】：福州大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.92;F406.72

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