本文關鍵詞： 中小板上市公司 財務安全 影響因素 敏感性分析　出處：《安徽財經(jīng)大學》2012年碩士論文　論文類型：學位論文

【摘要】：2004年對我國資本市場來說是一個具有歷史意義的一年,這一年中小企業(yè)在深圳證券交易所掛牌上市,從小的方面來說,它解決了本身融資困難的難題；從大的方面來說,它不斷的豐富和完善著我國的資本市場,讓我國資本市場逐漸成為一個多層次的資本市場,但是同時由于中小企業(yè)板本身透明度的增加,中小企業(yè)板已經(jīng)引起投資者的廣泛關注。如何籌資資金,如何把這些籌資資金按照一定的比例投資到不同的用途上,既能滿足籌資者的需求,又能滿足投資者的需求,已經(jīng)成為當前籌資者的一個重要問題。從國內(nèi)目前情況來看,財務安全已經(jīng)成為利益相關者關心的話題,但是如何保證財務安全,影響財務安全的影響因素有哪些以及哪些因素是敏感因素卻成為利益相關者困惑的問題。因此,對于已經(jīng)發(fā)展有七年之久的高速發(fā)展中小板上市公司來說,在發(fā)展的同時,如何保證財務安全越來越重要。 然而,在社會主義市場經(jīng)濟下,競爭無處不在,僅僅有財務安全的意識不夠的,論文以現(xiàn)金流量為基礎,從財務安全的影響因素角度,對影響因素進行逐步分析,然后采用敏感性分析確定參數(shù)的置信區(qū)間。在此基礎上,利益相關者對各參數(shù)一個預期,一旦參數(shù)超出預期范圍,就有必要提高中小企業(yè)上市公司的財務安全措施。 論文有五部分構成。第一章：緒論。主要介紹了首先介紹了論文的研究背景、研究意義；其次對相關文獻進行綜述以及評論,然后介紹研究方法、研究內(nèi)容；最后提出了論文的創(chuàng)新點。第二章：我國中小板上市公司財務安全理論基礎。本章首先對中小企業(yè)板上市公司進行了相關概述；其次也對財務安全進行了相關概述；最后對相關的理論基礎進行闡述。第三章：我國中小板上市公司財務安全系統(tǒng)的構建。本章首先分析我國中小板上市公司財務安全評價系統(tǒng)的方法；再者解釋常見財務指標。第四章：我國中小板上市公司財務安全的實證分析,首先對樣本和數(shù)據(jù)選取,確定財務指標選取原則以及選取財務指標；其次對數(shù)據(jù)進行描述性統(tǒng)計；然后在對數(shù)據(jù)進行因子分析法和點估計法對中小板上市公司財務安全的影響因素及其敏感性分析分別,研究從參數(shù)和影響因素共同對中小板上市公司財務安全進行探討；最后對實證結果分析。第五章：研究結論和展望。對論文的結論進行小結,并對產(chǎn)生的結論進行分析,同時提出論文的不足之處以及前景展望。
[Abstract]:2004 is a year of historic significance for China's capital market. In this year, small and medium-sized enterprises listed on the Shenzhen Stock Exchange. From a small point of view, it solved the difficult problem of financing itself. From the big aspect, it continuously enriches and consummates our country's capital market, which makes our country's capital market become a multi-level capital market gradually, but at the same time, because of the increase of transparency of the SME board itself. The SME board has aroused the widespread concern of investors. How to raise funds and how to invest these funds in different uses according to a certain proportion can meet the needs of the financiers. To meet the needs of investors, has become an important issue for current financiers. From the current domestic situation, financial security has become a topic of concern to stakeholders, but how to ensure financial security. What are the influencing factors of financial security and which are sensitive factors have become the puzzling problem of stakeholders. Therefore, for the high-speed development of small and medium-sized board listed companies that have been developing for seven years. At the same time, how to ensure financial security is becoming more and more important. However, in the socialist market economy, competition is everywhere, there is only a sense of financial security is not enough, the paper is based on cash flow, from the perspective of financial security factors. The influencing factors are analyzed step by step, and then the confidence interval of the parameters is determined by sensitivity analysis. On this basis, the stakeholders expect each parameter, once the parameter exceeds the expected range. It is necessary to improve the financial security measures of small and medium-sized listed companies. There are five parts in the thesis. The first chapter is introduction. Firstly, it introduces the research background and significance of the thesis. Secondly, it reviews and reviews the relevant literature, and then introduces the research methods and research contents. Finally, the innovation of the thesis is put forward. Chapter two: the theoretical basis of financial security of small and medium-sized board listed companies in China. Secondly, the financial security is summarized. Chapter three: the construction of the financial security system of the small and medium-sized board listed companies in China. This chapter firstly analyzes the methods of the financial security evaluation system of the small and medium-sized board listed companies in our country; Chapter 4th: empirical analysis of the financial safety of Chinese small and medium board listed companies. Firstly, the selection of samples and data, the principles of selecting financial indicators and the selection of financial indicators; Secondly, it carries on descriptive statistics to the data; Then factor analysis and point estimation are used to analyze the influencing factors and sensitivity of the data to the financial security of the small and medium-sized listed companies. This paper discusses the financial safety of small and medium-sized board listed companies from the perspective of parameters and influencing factors. Finally, the empirical results are analyzed. Chapter 5th: research conclusions and prospects. The conclusion of the paper is summarized, and the resulting conclusions are analyzed. At the same time, the shortcomings and prospects of the paper are put forward.
【學位授予單位】：安徽財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F275;F832.51

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