本文選題：財(cái)務(wù)預(yù)警 + 因子分析　； 參考：《黑龍江科技學(xué)院》2008年碩士論文

【摘要】： 企業(yè)的目標(biāo)分為生存、發(fā)展和獲利,生存是首要目標(biāo)。企業(yè)管理分為成功管理與預(yù)警管理,預(yù)警管理是企業(yè)管理的一項(xiàng)重要內(nèi)容。由于財(cái)務(wù)指標(biāo)具有前瞻性、綜合性和測(cè)評(píng)性的特征,使得財(cái)務(wù)預(yù)警成為企業(yè)預(yù)警管理的一個(gè)最重要的窗口。因此進(jìn)行有效適用的財(cái)務(wù)預(yù)警研究,對(duì)實(shí)現(xiàn)企業(yè)目標(biāo)有著舉足輕重的作用。 我國(guó)煤炭行業(yè)經(jīng)過(guò)漫長(zhǎng)而特殊的發(fā)展歷程,擁有獨(dú)立的行業(yè)特征和財(cái)務(wù)特性。由于近年來(lái)發(fā)展勢(shì)頭良好,煤炭企業(yè)紛紛組織上市,因此迫切需要對(duì)其加強(qiáng)風(fēng)險(xiǎn)預(yù)警意識(shí)、進(jìn)行財(cái)務(wù)預(yù)警研究。但是由于利潤(rùn)驅(qū)動(dòng)等因素,眾多煤炭企業(yè)進(jìn)行巨大的固定資產(chǎn)投資等經(jīng)濟(jì)行為,更加突出其財(cái)務(wù)特性。而傳統(tǒng)財(cái)務(wù)預(yù)警研究主要通過(guò)制造業(yè)的上市公司資料進(jìn)行實(shí)證研究,對(duì)煤炭企業(yè)的適用性不強(qiáng),因此在對(duì)我國(guó)煤炭行業(yè)上市公司進(jìn)行財(cái)務(wù)預(yù)警研究時(shí),需要考量預(yù)警指標(biāo)、預(yù)警模型的適用性,從而進(jìn)行針對(duì)性較強(qiáng)的財(cái)務(wù)預(yù)警研究,得出比較合理、客觀、準(zhǔn)確的預(yù)警結(jié)論。 本文在借鑒現(xiàn)有財(cái)務(wù)預(yù)警研究領(lǐng)域的成果之上,較為系統(tǒng)的闡述了財(cái)務(wù)預(yù)警相關(guān)理論;一方面豐富傳統(tǒng)財(cái)務(wù)預(yù)警指標(biāo)體系,一方面通過(guò)分析我國(guó)煤炭企業(yè)近年來(lái)的現(xiàn)實(shí)數(shù)據(jù),設(shè)置具有煤炭企業(yè)特色的財(cái)務(wù)指標(biāo),從而建立我國(guó)煤炭企業(yè)財(cái)務(wù)預(yù)警指標(biāo)體系;通過(guò)對(duì)現(xiàn)有的財(cái)務(wù)預(yù)警模型構(gòu)建方法進(jìn)行優(yōu)劣勢(shì)與適用性對(duì)比分析,選擇因子分析方法與主成分分析方法,以我國(guó)二十五家煤炭行業(yè)上市公司2006年度11項(xiàng)財(cái)務(wù)預(yù)警指標(biāo)為變量,建立我國(guó)煤炭行業(yè)上市公司混合財(cái)務(wù)預(yù)警模型,并通過(guò)檢驗(yàn);最后建立財(cái)務(wù)預(yù)警警源分析模式,并應(yīng)用此模式對(duì)我國(guó)煤炭行業(yè)上市公司進(jìn)行警源分析,制定相應(yīng)的排警對(duì)策。
[Abstract]:The enterprise's goal is divided into survival, development and profit, survival is the primary goal. Enterprise management is divided into successful management and early warning management, early warning management is an important content of enterprise management. Due to the forward-looking, comprehensive and evaluative characteristics of financial indicators, financial early warning has become the most important window of enterprise early-warning management. Therefore, effective and applicable financial early-warning research plays an important role in the realization of enterprise objectives. After a long and special development course, China's coal industry has its own characteristics of industry and finance. Because of the good development momentum in recent years, coal enterprises have organized the listing, so it is urgent to strengthen their awareness of risk early warning, and carry out financial early warning research. However, because of profit driving and other factors, many coal enterprises carry on huge economic behavior such as fixed assets investment, which more outstanding its financial characteristics. But the traditional financial early-warning research mainly carries on the empirical research through the manufacturing industry listed company data, the applicability to the coal enterprise is not strong, therefore, when carries on the financial early warning research to our country coal industry listed company, needs to consider the early warning index. The applicability of the early warning model, so as to carry out a more targeted financial early warning study, draw a more reasonable, objective and accurate early warning conclusions. Based on the research achievements in the field of financial early warning, this paper systematically expounds the relevant theories of financial early warning. On the one hand, it enriches the traditional financial early warning index system, on the other hand, it analyzes the realistic data of coal enterprises in China in recent years. Setting up the financial indexes with the characteristics of coal enterprises, thus establishing the financial early-warning index system of our country's coal enterprises, comparing and analyzing the advantages and disadvantages and applicability of the existing financial early-warning model construction methods, Selecting factor analysis method and principal component analysis method, taking 11 financial early-warning indexes of 25 listed coal companies in China as variables, the mixed financial early-warning model of coal industry listed companies in China is established and tested. Finally, the analysis model of financial early warning and alarm source is established, and the corresponding countermeasures are worked out by using this model to analyze the alarm source of listed companies in coal industry of our country.
【學(xué)位授予單位】：黑龍江科技學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類(lèi)號(hào)】：F406.7;F426.21

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 范丁婕;山西煤炭企業(yè)資產(chǎn)重組問(wèn)題研究[D];山西財(cái)經(jīng)大學(xué);2011年

2 楊檄;企業(yè)并購(gòu)財(cái)務(wù)整合評(píng)價(jià)研究[D];山西財(cái)經(jīng)大學(xué);2011年

3 貢迪;煤炭上市公司財(cái)務(wù)預(yù)警模型實(shí)證研究[D];安徽大學(xué);2011年

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本文編號(hào)：1938661