本文關(guān)鍵詞： 中小板上市公司 財(cái)務(wù)安全 影響因素 敏感性分析　出處：《安徽財(cái)經(jīng)大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：2004年對(duì)我國資本市場來說是一個(gè)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(gè)多層次的資本市場,但是同時(shí)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(guān)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(dāng)前籌資者的一個(gè)重要問題。從國內(nèi)目前情況來看,財(cái)務(wù)安全已經(jīng)成為利益相關(guān)者關(guān)心的話題,但是如何保證財(cái)務(wù)安全,影響財(cái)務(wù)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(guān)者困惑的問題。因此,對(duì)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(shí),如何保證財(cái)務(wù)安全越來越重要。 然而,在社會(huì)主義市場經(jīng)濟(jì)下,競爭無處不在,僅僅有財(cái)務(wù)安全的意識(shí)不夠的,論文以現(xiàn)金流量為基礎(chǔ),從財(cái)務(wù)安全的影響因素角度,對(duì)影響因素進(jìn)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(chǔ)上,利益相關(guān)者對(duì)各參數(shù)一個(gè)預(yù)期,一旦參數(shù)超出預(yù)期范圍,就有必要提高中小企業(yè)上市公司的財(cái)務(wù)安全措施。 論文有五部分構(gòu)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(duì)相關(guān)文獻(xiàn)進(jìn)行綜述以及評(píng)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(diǎn)。第二章：我國中小板上市公司財(cái)務(wù)安全理論基礎(chǔ)。本章首先對(duì)中小企業(yè)板上市公司進(jìn)行了相關(guān)概述；其次也對(duì)財(cái)務(wù)安全進(jìn)行了相關(guān)概述；最后對(duì)相關(guān)的理論基礎(chǔ)進(jìn)行闡述。第三章：我國中小板上市公司財(cái)務(wù)安全系統(tǒng)的構(gòu)建。本章首先分析我國中小板上市公司財(cái)務(wù)安全評(píng)價(jià)系統(tǒng)的方法；再者解釋常見財(cái)務(wù)指標(biāo)。第四章：我國中小板上市公司財(cái)務(wù)安全的實(shí)證分析,首先對(duì)樣本和數(shù)據(jù)選取,確定財(cái)務(wù)指標(biāo)選取原則以及選取財(cái)務(wù)指標(biāo)；其次對(duì)數(shù)據(jù)進(jìn)行描述性統(tǒng)計(jì)；然后在對(duì)數(shù)據(jù)進(jìn)行因子分析法和點(diǎn)估計(jì)法對(duì)中小板上市公司財(cái)務(wù)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(duì)中小板上市公司財(cái)務(wù)安全進(jìn)行探討；最后對(duì)實(shí)證結(jié)果分析。第五章：研究結(jié)論和展望。對(duì)論文的結(jié)論進(jìn)行小結(jié),并對(duì)產(chǎn)生的結(jié)論進(jìn)行分析,同時(shí)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(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F275;F832.51

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