發(fā)布時間：2018-03-08 04:30

  本文選題：制造業(yè)上市公司　切入點：財務(wù)控制　出處：《湘潭大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：高效的財務(wù)控制在企業(yè)發(fā)展過程中有著重要的作用。當(dāng)企業(yè)在規(guī)模較小、業(yè)務(wù)量小的時候，財務(wù)控制水平與企業(yè)發(fā)展之間的矛盾并不突出，而當(dāng)企業(yè)逐步發(fā)展壯大，二者之間的這種矛盾便日益突顯出來。管理者面臨著越來越多的控制問題需要解決，因此就需要建立一個有效的財務(wù)控制體系，提升企業(yè)的財務(wù)控制水平。21世紀(jì)以來，不斷出現(xiàn)企業(yè)因財務(wù)控制出現(xiàn)問題而破產(chǎn)重組的案例，尤其是2007年爆發(fā)的國際金融危機(jī)，更是給了我們一個深刻的教訓(xùn)，自此我國各個企業(yè)普遍的認(rèn)識到了財務(wù)控制的重要性，尤其是規(guī)模以上的上市公司。近些年，國家相關(guān)政府部門、社會自律性組織等相繼發(fā)布了與財務(wù)控制相關(guān)的文件，希望以此來規(guī)范企業(yè)的財務(wù)控制。 因此，文章以制造業(yè)上市公司財務(wù)控制影響因素為研究對象，以2012年100家制造業(yè)上市公司作為研究樣本，采用pearson相關(guān)分析、主成分分析、logistic回歸分析等實證分析方法，研究了企業(yè)盈利能力、償債能力、營運能力、現(xiàn)金流量管理能力、財務(wù)風(fēng)險管理能力與財務(wù)控制之間的相關(guān)關(guān)系，并根據(jù)研究結(jié)論為提高制造業(yè)上市公司的財務(wù)控制水平從其現(xiàn)金流量管理、盈利能力、償債能力和財務(wù)風(fēng)險管理等方面提出了相關(guān)的政策建議。 最后得出了文章的結(jié)論，，結(jié)論如下：（1）制造業(yè)上市公司的現(xiàn)金流量管理能力對其財務(wù)控制有顯著正影響，且在所有影響因素中是排在第一位的，因此制造業(yè)上市公司要提升其財務(wù)控制水平，首先要從其現(xiàn)金流量管理入手；（2）制造業(yè)上市公司的盈利能力、償債能力和財務(wù)風(fēng)險管理能力對其財務(wù)控制都有顯著的正影響，它們對財務(wù)控制影響的重要程度僅次于公司的現(xiàn)金流量管理能力；（3）研究結(jié)論表明，制造業(yè)上市公司的營運能力與其財務(wù)控制之間不存在顯著的相關(guān)關(guān)系，其具體原因還有待后續(xù)做進(jìn)一步考證。
[Abstract]:Efficient financial control plays an important role in the process of enterprise development. When the enterprise is small in scale and small in business volume, the contradiction between the level of financial control and the development of enterprise is not prominent, but when the enterprise develops gradually, The contradiction between them is becoming more and more obvious. Managers are faced with more and more control problems to be solved. Therefore, it is necessary to establish an effective financial control system to improve the level of financial control of enterprises since the 21st century. The continuous emergence of cases of bankruptcy and reorganization of enterprises due to financial control problems, especially the international financial crisis that broke out in 2007, has given us a profound lesson. Since then, all enterprises in our country have generally recognized the importance of financial control. In recent years, the relevant government departments and social self-discipline organizations have issued documents related to financial control, hoping to standardize the financial control of enterprises. Therefore, this paper takes the financial control factors of manufacturing listed companies as the research object, takes 100 manufacturing listed companies as the research sample in 2012, adopts the pearson correlation analysis, principal component analysis and logistic regression analysis and other empirical analysis methods. The relationship between profitability, solvency, operating capacity, cash flow management ability, financial risk management ability and financial control is studied. According to the conclusion of the research, the paper puts forward some relevant policy suggestions for improving the financial control level of listed manufacturing companies from the aspects of cash flow management, profitability, solvency and financial risk management. Finally, the conclusion of this paper is as follows: (1) the cash flow management ability of listed manufacturing companies has a significant positive impact on their financial control, and it ranks first among all the influencing factors. Therefore, in order to improve the level of financial control of listed companies in manufacturing industry, the first step is to start with cash flow management) the profitability of listed companies in manufacturing industries, the ability to repay debt and the ability to manage financial risks have significant positive effects on their financial control. The results show that there is no significant correlation between the operating ability of listed manufacturing companies and their financial control. The specific reasons are still to be further studied.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7

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本文編號：1582435