本文選題：財(cái)務(wù)危機(jī) + 評(píng)價(jià)�。� 參考：《內(nèi)蒙古財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：在當(dāng)今社會(huì)，市場(chǎng)經(jīng)濟(jì)日漸成熟，企業(yè)運(yùn)作也逐漸與國際接軌。任何一家企業(yè)都存在財(cái)務(wù)風(fēng)險(xiǎn)甚而可能出現(xiàn)財(cái)務(wù)危機(jī)。財(cái)務(wù)危機(jī)不但會(huì)導(dǎo)致企業(yè)產(chǎn)生信用危機(jī)、資金運(yùn)轉(zhuǎn)困難、使企業(yè)經(jīng)營狀況陷入困境，而且也將會(huì)給其相關(guān)的債權(quán)人和關(guān)聯(lián)企業(yè)造成損失，如果引發(fā)了企業(yè)的連鎖反應(yīng)，將會(huì)對(duì)社會(huì)經(jīng)濟(jì)環(huán)境造成不同程度的不良影響。宏觀經(jīng)濟(jì)環(huán)境的惡化，又將會(huì)加劇企業(yè)的財(cái)務(wù)危機(jī)，形成了惡性循環(huán)。所以提前發(fā)現(xiàn)和預(yù)防財(cái)務(wù)風(fēng)險(xiǎn)，不僅可以有效提高企業(yè)抗風(fēng)險(xiǎn)能力，而且也可使企業(yè)減少不必要損失。所以，為了宏觀經(jīng)濟(jì)環(huán)境的改善，企業(yè)生存和健康發(fā)展，應(yīng)該對(duì)企業(yè)財(cái)務(wù)危機(jī)進(jìn)行有效的預(yù)警和研究。 本文從國內(nèi)外關(guān)于財(cái)務(wù)危機(jī)理論研究現(xiàn)狀出發(fā)，明確工程施工企業(yè)現(xiàn)階段的發(fā)展情況和經(jīng)營現(xiàn)狀，總結(jié)了工程施工企業(yè)的特征、財(cái)務(wù)危機(jī)產(chǎn)生的原因，并根據(jù)企業(yè)的現(xiàn)實(shí)情況，選擇工程施工企業(yè)有關(guān)財(cái)務(wù)指標(biāo)，，為建立施工企業(yè)財(cái)務(wù)危機(jī)預(yù)警模型奠定基礎(chǔ)。本文利用工程施工企業(yè)公開的年報(bào)財(cái)務(wù)數(shù)據(jù)信息，根據(jù)營運(yùn)能力、現(xiàn)金流動(dòng)能力、盈利能力、發(fā)展能力、管理能力和償債能力六個(gè)方面、十九個(gè)財(cái)務(wù)指標(biāo)構(gòu)成的企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系，運(yùn)用有關(guān)統(tǒng)計(jì)學(xué)原理來確定評(píng)價(jià)指標(biāo)權(quán)重系數(shù)，在此基礎(chǔ)上構(gòu)建工程施工企業(yè)財(cái)務(wù)危機(jī)預(yù)警的多層次評(píng)價(jià)預(yù)警模型。最后結(jié)合財(cái)務(wù)危機(jī)產(chǎn)生的原因和預(yù)警模型結(jié)果的研究，提出防范企業(yè)財(cái)務(wù)危機(jī)的制度性和技術(shù)性措施。
[Abstract]:In today's society, the market economy is maturing day by day, the enterprise operation also gradually connects with the international. Any enterprise has financial risk and may even have a financial crisis. The financial crisis will not only lead to the credit crisis of the enterprise and the difficulty of running the funds, but also will cause losses to the relevant creditors and affiliated enterprises, if the chain reaction of the enterprise is triggered. It will have a negative impact on the social and economic environment to varying degrees. The deterioration of macroeconomic environment will aggravate the financial crisis of enterprises and form a vicious circle. Therefore, early detection and prevention of financial risks can not only effectively improve the ability of enterprises to resist risks, but also reduce unnecessary losses. Therefore, in order to improve the macroeconomic environment, the survival and healthy development of enterprises, the financial crisis of enterprises should be effective early warning and research. Starting from the current research situation of financial crisis theory at home and abroad, this paper clarifies the current development and management status of engineering construction enterprises, summarizes the characteristics of engineering construction enterprises, the causes of financial crisis, and according to the actual situation of the enterprises. The selection of relevant financial indexes of engineering construction enterprises will lay a foundation for the establishment of early warning model of financial crisis of construction enterprises. This paper makes use of the annual financial data of engineering construction enterprises, according to six aspects: operating capacity, cash flow capacity, profitability, development ability, management ability and solvency. The evaluation index system of enterprise financial risk is composed of 19 financial indexes. The weight coefficient of evaluation index is determined by using the relevant statistical principle. On this basis, the multi-level evaluation and warning model of financial crisis early warning for engineering construction enterprises is constructed. Finally, based on the research of the causes of financial crisis and the results of early warning model, the institutional and technical measures to prevent the financial crisis of enterprises are put forward.
【學(xué)位授予單位】：內(nèi)蒙古財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.92

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