發(fā)布時(shí)間：2018-01-04 16:41

  本文關(guān)鍵詞：基于合同能源管理運(yùn)作的節(jié)能服務(wù)公司財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警研究　出處：《廣東外語外貿(mào)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 節(jié)能服務(wù)公司 合同能源管理 財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警

【摘要】：近年來，合同能源管理項(xiàng)目在我國受到迅速推廣，我國涌現(xiàn)出越來越多具有自主創(chuàng)新能力的節(jié)能服務(wù)公司。截至2013年5月，國家認(rèn)可的“正規(guī)軍”行列的節(jié)能服務(wù)公司已達(dá)3210家，這一數(shù)字連同在2012年底創(chuàng)下了1650億產(chǎn)值，標(biāo)志著國內(nèi)節(jié)能服務(wù)產(chǎn)業(yè)規(guī)模的壯大。我國政府為了促進(jìn)和保證合同能源管理項(xiàng)目在我國的發(fā)展，，從資金支持、政策支持、技術(shù)創(chuàng)新等各個(gè)方面做出了貢獻(xiàn)。然而，在產(chǎn)業(yè)壯大的同時(shí)，節(jié)能服務(wù)公司所面臨的是節(jié)能服務(wù)市場(chǎng)競(jìng)爭的無序，加上合同能源管理項(xiàng)目有著其自身的缺陷，導(dǎo)致節(jié)能服務(wù)公司尤其面臨著籌資、投資、資金回收、收益分配及現(xiàn)金流量等財(cái)務(wù)風(fēng)險(xiǎn)問題。因此，如何適應(yīng)環(huán)境的變化，提高抗風(fēng)險(xiǎn)能力就成為擺在節(jié)能服務(wù)公司面前的一個(gè)現(xiàn)實(shí)而又嚴(yán)峻的問題。為此，探究對(duì)基于合同能源管理運(yùn)作的節(jié)能服務(wù)公司財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行有效的控制研究就顯得十分重要和迫切。 首先本文闡明了研究背景和研究意義，分析總結(jié)了目前國內(nèi)外合同能源管理的機(jī)制發(fā)展和節(jié)能服務(wù)公司風(fēng)險(xiǎn)研究，以及對(duì)國內(nèi)外學(xué)者關(guān)于財(cái)務(wù)風(fēng)險(xiǎn)的理論和實(shí)證相關(guān)研究文獻(xiàn)進(jìn)行了回顧與分析。其次，根據(jù)合同能源管理項(xiàng)目的特點(diǎn)與節(jié)能服務(wù)公司自身特點(diǎn)對(duì)引發(fā)其財(cái)務(wù)風(fēng)險(xiǎn)的成因進(jìn)行分析。最后，結(jié)合成因分析和前人關(guān)于企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警的實(shí)證研究經(jīng)驗(yàn)，選取了22家ST上市節(jié)能服務(wù)公司與28家非ST上市節(jié)能服務(wù)公司作為研究配對(duì)樣本，采用因子分析法與logistic回歸分析法相結(jié)合的方式構(gòu)建企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警模型，并對(duì)模型的預(yù)測(cè)結(jié)果進(jìn)行分析、總結(jié)以及提出相關(guān)建議。
[Abstract]:In recent years, the contract energy management project has been rapidly popularized in our country, and more and more energy-saving service companies with independent innovation ability have emerged in our country. Until May 2013. The state-approved "regular army" ranks of energy-saving service companies have reached 3, 210, this figure together with in end of 2012 set a 165 billion output value. In order to promote and guarantee the development of the contract energy management project in China, the government supports from funds and policies. Technological innovation and other aspects have made contributions. However, while the industry is growing, energy-saving service companies are facing the disorder of competition in the energy-saving service market, coupled with the contract energy management project has its own defects. As a result, energy-saving service companies are faced with financing, investment, capital recovery, income distribution and cash flow and other financial risks. Therefore, how to adapt to the changes in the environment. To improve the ability to resist risks has become a realistic and severe problem in front of energy-saving service companies. It is very important and urgent to study the financial risk control of energy-saving service companies based on contract energy management. First of all, this paper clarifies the research background and significance, analyzes and summarizes the current domestic and foreign contract energy management mechanism development and energy-saving service company risk research. And domestic and foreign scholars on financial risk theory and empirical research literature review and analysis. Secondly. According to the characteristics of the contract energy management project and the characteristics of energy-saving service company, the causes of financial risk are analyzed. Finally, combined with the cause analysis and previous empirical research experience on enterprise financial risk early warning. Twenty-two St listed energy-saving service companies and 28 non-St listed energy-saving service companies were selected as paired samples. The early warning model of enterprise financial risk is constructed by the combination of factor analysis and logistic regression analysis. The forecast results of the model are analyzed, and the relevant suggestions are put forward.
【學(xué)位授予單位】：廣東外語外貿(mào)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;F426.2;F272.3

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