本文關(guān)鍵詞： 中原高速 財(cái)務(wù)風(fēng)險(xiǎn) 分析與評(píng)價(jià)　出處：《中原工學(xué)院》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：中原高速是河南中原高速公路股份有限公司的簡(jiǎn)稱,作為河南省內(nèi)唯一的交通行業(yè)上市公司,對(duì)河南省內(nèi)高速公路來說有著舉足輕重的作用,也突顯出以中原高速為代表的河南高速公路路網(wǎng)作為全國(guó)高速公路交通樞紐的重要性。中原高速主要通過“貸款修路,收費(fèi)還貸”的模式運(yùn)營(yíng),由于近幾年高速公路建設(shè)投資金額非常大,擁有較大債務(wù)性利息支出,這一方面讓中原高速有了巨大的財(cái)務(wù)風(fēng)險(xiǎn),另一方面較高的負(fù)債制約著中原高速的舉債能力,同時(shí)也抑制著中原高速的持續(xù)健康發(fā)展。中原高速所存在的潛在財(cái)務(wù)風(fēng)險(xiǎn),假若逐步轉(zhuǎn)變?yōu)樨?cái)務(wù)危機(jī),而且未被及時(shí)有效的發(fā)現(xiàn),不能盡早對(duì)其進(jìn)行財(cái)務(wù)風(fēng)險(xiǎn)的防范與控制,肯定會(huì)將成為企業(yè)持續(xù)發(fā)展經(jīng)營(yíng)中的巨大隱患,也必將影響到河南省內(nèi)其他高速公路運(yùn)營(yíng)企業(yè),甚至影響到河南省經(jīng)濟(jì)健康的發(fā)展。本文首先通過對(duì)我國(guó)高速公路財(cái)務(wù)風(fēng)險(xiǎn)分析的主要研究成果與所存在的問題進(jìn)行剖析,并針對(duì)中原高速提出本文所要研究的思路及觀點(diǎn)。其次是以財(cái)務(wù)風(fēng)險(xiǎn)理論為基礎(chǔ),分析中原高速可能存在的財(cái)務(wù)風(fēng)險(xiǎn),并分析其風(fēng)險(xiǎn)產(chǎn)生原因和內(nèi)容后,選取財(cái)務(wù)風(fēng)險(xiǎn)分析指標(biāo)。再次是以選取的財(cái)務(wù)風(fēng)險(xiǎn)分析指標(biāo)對(duì)中原高速做出具體分析,并進(jìn)行國(guó)內(nèi)高速公路企業(yè)的對(duì)比分析,還應(yīng)用杜邦分析體系從財(cái)務(wù)分析角度出發(fā)來進(jìn)行剖析,結(jié)合上述各類分析結(jié)果進(jìn)行綜合評(píng)價(jià)并提出建議。最后得出本文結(jié)論并提出展望,希望中原高速財(cái)務(wù)風(fēng)險(xiǎn)分析與評(píng)價(jià)的結(jié)果也可以給河南省內(nèi)其他高速公路運(yùn)營(yíng)企業(yè)提供重要參考依據(jù)。
[Abstract]:Zhongyuan Expressway is the abbreviation of Henan Zhongyuan Expressway Co., Ltd., as the only listed company in the transportation industry in Henan Province, it plays an important role in Henan Province Expressway. It also highlights the importance of Henan Expressway Network as the national highway transportation hub, represented by the Central Plains Expressway. The Central Plains Expressway operates mainly through the mode of "building roads with loans, charging to repay loans". Due to the large amount of investment in highway construction in recent years, with a large debt interest expenditure, on the one hand, the Central Plains High Speed has a huge financial risk. On the other hand, the higher debt limits the high speed borrowing ability of the Central Plains, but also inhibits the sustained and healthy development of the Central Plains High Speed. The potential financial risk of the Central Plains High Speed, if gradually transformed into financial crisis. And not timely and effective discovery, can not be as early as possible to prevent and control the financial risks, will certainly become a huge hidden trouble in the sustainable development of enterprises. It will also affect other highway operation enterprises in Henan Province. Even affects the healthy economic development of Henan Province. Firstly, this paper analyzes the main research results and existing problems of highway financial risk analysis in China. Secondly, based on the theory of financial risk, the paper analyzes the possible financial risks of the Central Plains High Speed, and analyzes the causes and contents of the risks. Select financial risk analysis indicators. Thirdly, the selected financial risk analysis indicators to make a specific analysis of high-speed in the Central Plains, and carry out a comparative analysis of domestic expressway enterprises. DuPont analysis system is also used to analyze from the perspective of financial analysis, combined with the results of the various types of comprehensive evaluation and recommendations. Finally, the conclusion of this paper and put forward the outlook. It is hoped that the results of financial risk analysis and evaluation of the Central Plains Expressway can also provide an important reference basis for other highway operators in Henan Province.
【學(xué)位授予單位】：中原工學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F542.6;F540.58

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