本文選題：戰(zhàn)略性新興產(chǎn)業(yè) + 企業(yè)財務(wù)風險��； 參考：《華僑大學》2017年碩士論文

【摘要】：戰(zhàn)略性新興產(chǎn)業(yè)一方面代表著新一代的產(chǎn)業(yè)及技術(shù)變革的發(fā)展方向,另一方面它也成為培育新動能、促進未來經(jīng)濟發(fā)展、獲取未來競爭新優(yōu)勢的關(guān)鍵領(lǐng)域。我國要想在全球化的今天占據(jù)一席之地,就必須加快戰(zhàn)略性新興產(chǎn)業(yè)發(fā)展。然而,由于戰(zhàn)略性新興產(chǎn)業(yè)自身的特性,這些企業(yè)或多或少都存在著不同程度的問題。首先,自主創(chuàng)新的能力差,對外部依賴性高。其次,企業(yè)規(guī)模較小,產(chǎn)業(yè)較分散,集中程度低。因此,無論是企業(yè)本身還是投資者的投資策略,最終都應(yīng)回歸至研究企業(yè)的財務(wù)風險狀況。財務(wù)風險作為金融市場中最主要的風險之一,不僅能夠從不同的角度綜合反映戰(zhàn)略性新興產(chǎn)業(yè)的上市公司是否具有投資價值,也將直接影響到整個證券市場能否正常的穩(wěn)健運行。本文首先對戰(zhàn)略性新興產(chǎn)業(yè)上市公司的財務(wù)風險相關(guān)內(nèi)容進行了文獻梳理和綜述,在此基礎(chǔ)上指出我國戰(zhàn)略性新興產(chǎn)業(yè)和企業(yè)財務(wù)風險評估的研究現(xiàn)狀。其次,闡述了財務(wù)風險的概念、戰(zhàn)略性新興產(chǎn)業(yè)的特征、其面臨的財務(wù)風險狀況以及與企業(yè)財務(wù)風險相關(guān)的基礎(chǔ)理論。后續(xù)則是研究設(shè)計和實證部分,本文采用因子分析和突變級數(shù)法構(gòu)建了戰(zhàn)略性新興產(chǎn)業(yè)上市公司財務(wù)風險評估體系,以財務(wù)風險指標作為評估模型的構(gòu)建思路,最終以盈利能力、償債能力、變現(xiàn)能力、研發(fā)成長能力作為四個測量維度,構(gòu)建了涵蓋四個二級指標,十三個三級指標的戰(zhàn)略性新興產(chǎn)業(yè)上市公司財務(wù)風險評估指標體系的突變系統(tǒng)模型。再次,以篩選過的304家戰(zhàn)略性新興產(chǎn)業(yè)上市公司作為樣本數(shù)據(jù),具體運用特銳德(300001)為實例演示了財務(wù)風險評估分析的計算過程,通過實證研究驗證了所建模型體系具有可操作性和實用性。接著,對上述304家企業(yè)的財務(wù)風險綜合得分進行排序,得分越高,代表企業(yè)抵御財務(wù)風險的能力越強,遭受財務(wù)風險的可能性越小,并根據(jù)實證結(jié)果對財務(wù)風險綜合得分排名第一和排名最后的戰(zhàn)略性新興產(chǎn)業(yè)上市公司進行案例對比分析。最后,在分析304家樣本公司財務(wù)風險綜合得分結(jié)果的基礎(chǔ)上,結(jié)合實際情況對戰(zhàn)略性新興產(chǎn)業(yè)上市公司財務(wù)風險的防范提出對策建議。
[Abstract]:On the one hand, strategic emerging industries represent the development direction of the new generation of industries and technological changes, on the other hand, they also become the key fields for cultivating new kinetic energy, promoting future economic development and gaining new competitive advantages in the future. Our country wants to occupy a place in the globalization today, must speed up the strategic emerging industry development. However, due to the characteristics of strategic emerging industries, these enterprises more or less have different degrees of problems. First of all, the ability of independent innovation is poor and highly dependent on external factors. Next, the enterprise scale is smaller, the industry is dispersive, the concentration degree is low. Therefore, the investment strategy of both the enterprise itself and the investor should return to the financial risk situation of the enterprise. As one of the most important risks in the financial market, financial risk can not only reflect whether the listed companies of strategic emerging industries have investment value from different angles, Will also directly affect the entire securities market can normal and steady operation. This paper firstly reviews the relevant contents of financial risk of listed companies in strategic emerging industries, and then points out the current research situation of financial risk assessment of strategic emerging industries and enterprises in China. Secondly, it expounds the concept of financial risk, the characteristics of strategic emerging industries, the financial risk situation it faces and the basic theory related to the financial risk of enterprises. The following is the research design and empirical part. This paper uses factor analysis and sudden change series method to construct the financial risk assessment system of the strategic emerging industry listed companies, taking the financial risk index as the evaluation model. Finally, taking profitability, solvency, liquidity and R & D growth as four measuring dimensions, four secondary indicators are constructed. The abrupt system model of the financial risk evaluation index system of the strategic emerging industry listed companies with thirteen three-level indexes. Thirdly, taking 304 selected strategic emerging industry listed companies as sample data and using Terride 300001 as an example, the paper demonstrates the calculation process of financial risk assessment and analysis. The model system is proved to be operable and practical by empirical research. The higher the score is, the stronger the ability of resisting financial risk is, the less the possibility of financial risk is. According to the empirical results, a comparative analysis is carried out on the first and last strategic emerging industry listed companies with comprehensive score of financial risk. Finally, based on the analysis of 304 sample companies' comprehensive score of financial risk, combined with the actual situation, the paper puts forward some countermeasures and suggestions on how to prevent the financial risk of strategic emerging industry listed companies.
【學位授予單位】：華僑大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F276.44

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