本文關鍵詞： 財務表現(xiàn)能力 層次分析法 功效系數(shù)法 評價 提升對策　出處：《太原理工大學》2014年碩士論文　論文類型：學位論文

【摘要】：化學工業(yè)是我國經(jīng)濟的重要組成部分,對于我國經(jīng)濟發(fā)展做出了重要貢獻。在當前市場環(huán)境內,企業(yè)的技術升級和改革呈現(xiàn)快速化發(fā)展,導致了化工企業(yè)也需要應對更多的挑戰(zhàn),其中,企業(yè)財務表現(xiàn)能力是企業(yè)管理的核心能力,關系到企業(yè)的長遠發(fā)展,在經(jīng)營管理中有著重要的地位。企業(yè)財務管理存在任何漏洞都很可能對企業(yè)造成巨大的損失,嚴重時甚至使企業(yè)陷入經(jīng)營危機�；て髽I(yè)在近些年的經(jīng)營中出現(xiàn)發(fā)展緩慢,動力不足,甚至存在管理缺陷,其中,最突出的問題就是企業(yè)尚未意識到財務表現(xiàn)能力的重要性,也尚未對其提升對策進行過研究。這是未來企業(yè)財務管理必須重視的內容。 本文從財務能力理論入手,梳理了企業(yè)財務表現(xiàn)能力管理與評價的相關理論,形成了對企業(yè)財務表現(xiàn)能力的風險因素認識。在這些理論研究指導下,本文主要以山西M化工公司為例,分析了其財務表現(xiàn)能力的內部風險因素和外部風險因素,在此基礎上,運用層次分析法和功效系數(shù)法,綜合考慮財務表現(xiàn)能力的評價維度,從盈利能力、運營能力、償債能力與發(fā)展能力四個方面構建了財務表現(xiàn)能力評價體系,并且運用該體系定量評價了M化工公司的財務表現(xiàn)能力。結果顯示四個方面均存在“巨警”風險信號,最后針對以上表現(xiàn)出來的財務表現(xiàn)能力,結合風險管理理論,有針對性的提出M公司財務表現(xiàn)能力的提升對策,以期能有效促進該公司財務管理工作向高效、規(guī)范的方向發(fā)展。
[Abstract]:Chemical industry is an important part of Chinese economy, which has made important contribution to the economic development of our country. In the current market environment, technological upgrading and reform of enterprises are developing rapidly. As a result, chemical enterprises also need to deal with more challenges, among which, the financial performance of enterprises is the core competence of enterprise management, related to the long-term development of enterprises. In the management of business has an important position. There are any loopholes in the financial management of enterprises are likely to cause huge losses to enterprises. In recent years, chemical enterprises have developed slowly, lack of power, and even have management defects. The most outstanding problem is that the enterprise has not yet realized the importance of financial performance ability, nor has it studied the countermeasures to enhance it, which is the content that enterprises must pay attention to in the future financial management. This paper starts with the theory of financial capability, combs the related theories of management and evaluation of enterprise financial performance ability, and forms the understanding of the risk factors of enterprise financial performance ability. Under the guidance of these theoretical research. Taking Shanxi M Chemical Company as an example, this paper analyzes the internal risk factors and external risk factors of its financial performance ability, on the basis of which, it uses the analytic hierarchy process (AHP) and the efficacy coefficient method. Considering the evaluation dimension of financial performance ability, this paper constructs the evaluation system of financial performance ability from four aspects: profitability, operational ability, solvency and development ability. The financial performance ability of M chemical company is evaluated quantitatively by using this system. The results show that there are "huge alarm" risk signals in four aspects, and finally, the financial performance ability is pointed out above. Combined with the theory of risk management, this paper puts forward the countermeasures of improving M company's financial performance ability, in the hope of effectively promoting the development of the company's financial management to the direction of efficiency and standardization.
【學位授予單位】：太原理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.72;F406.7

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