本文選題：中國(guó)水電 + 財(cái)務(wù)風(fēng)險(xiǎn)　； 參考：《西南交通大學(xué)》2013年碩士論文

【摘要】：伴隨全球經(jīng)濟(jì)一體化,社會(huì)經(jīng)濟(jì)環(huán)境越發(fā)復(fù)雜,企業(yè)競(jìng)爭(zhēng)日趨激烈,不確定性財(cái)務(wù)活動(dòng)不斷增加,財(cái)務(wù)風(fēng)險(xiǎn)無(wú)處、無(wú)時(shí)不在。 藉此,本學(xué)位論文通過(guò)收集與分析企業(yè)財(cái)務(wù)、經(jīng)營(yíng)管理及外部環(huán)境等信息,設(shè)置相應(yīng)的敏感性指標(biāo),建立企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警指標(biāo)體系,并運(yùn)用預(yù)警指標(biāo)體系綜合分析、評(píng)價(jià)企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)狀態(tài),構(gòu)建一套科學(xué)的企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警系統(tǒng),為風(fēng)險(xiǎn)防控提供可靠依據(jù),增強(qiáng)風(fēng)險(xiǎn)管控水平,提高經(jīng)濟(jì)效益。 論文通過(guò)調(diào)查、咨詢,從企業(yè)營(yíng)運(yùn)、管理與環(huán)境三個(gè)方面歸納總結(jié)了水電建筑企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)類別,涵蓋資金管理、成本控制、項(xiàng)目管理、稅務(wù)管理和外部環(huán)境。我們利用中國(guó)水利水電建設(shè)股份有限公司所屬16個(gè)全資子公司(工程局)2007—2009年3年48個(gè)樣本數(shù)據(jù),借鑒現(xiàn)有研究成果,運(yùn)用德?tīng)柗普{(diào)查法反復(fù)征詢、歸納、修改并篩選出財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警的初步指標(biāo),運(yùn)用主成分分析法、聚類分析法、顯著性差異分析法,應(yīng)用spssl70軟件,進(jìn)一步篩選預(yù)警指標(biāo),歸納出3級(jí)31個(gè)指標(biāo)構(gòu)成的企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警指標(biāo)體系。在此基礎(chǔ)上,運(yùn)用層次分析法,應(yīng)用yaahp63軟件,建立層次結(jié)構(gòu)模型,設(shè)計(jì)判斷矩陣,檢驗(yàn)評(píng)分一致性,并進(jìn)行層次單排序和層次總排序,最終得到各級(jí)指標(biāo)權(quán)重系數(shù),形成了企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警指標(biāo)體系。課題以中國(guó)水利水電第五工程局有限公司為實(shí)例,設(shè)置財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警組織機(jī)構(gòu),建立財(cái)務(wù)預(yù)警信息收集與傳遞系統(tǒng),通過(guò)確定指標(biāo)最優(yōu)值,計(jì)算各級(jí)指標(biāo)評(píng)價(jià)值,劃分出4種財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警狀態(tài),其中,[0.5685,+∞)表示安全級(jí)風(fēng)險(xiǎn),亮“綠燈”；[0,0.5685)表示低度風(fēng)險(xiǎn),亮“黃燈”；[-0.6070,0)表示中度風(fēng)險(xiǎn),亮“橙燈”；(-∞,-0.6070)表示高度風(fēng)險(xiǎn),亮“紅燈”。 最后,論文結(jié)合中國(guó)水利水電第五工程局有限公司財(cái)務(wù)風(fēng)險(xiǎn)防控現(xiàn)狀,規(guī)范工作流程,明確防控措施,初步建立了財(cái)務(wù)風(fēng)險(xiǎn)防控體系。 論文的研究,對(duì)于推動(dòng)水電建筑企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警管理,降低成本,實(shí)現(xiàn)財(cái)務(wù)管理目標(biāo),進(jìn)一步提升企業(yè)競(jìng)爭(zhēng)力,確保企業(yè)持續(xù)健康發(fā)展均具有一定的指導(dǎo)和借鑒作用。
[Abstract]:With the globalization of the global economy, the social and economic environment is becoming more and more complex, the competition of enterprises is becoming more and more intense, the uncertain financial activities are increasing, the financial risks are nowhere and everywhere. Therefore, through collecting and analyzing the information of enterprise finance, management and external environment, the thesis sets up the corresponding sensitivity index, establishes the early warning index system of enterprise financial risk, and analyzes comprehensively by using the early warning index system. In order to provide reliable basis for risk prevention and control, strengthen the level of risk control and increase economic efficiency, the financial risk state of enterprises is evaluated and a set of scientific early-warning system of financial risk is constructed. Through investigation, consultation, enterprise operation, management and environment, this paper summarizes the types of financial risk in hydropower construction enterprises, including fund management, cost control, project management, tax management and external environment. We use the 48 sample data of the 16 wholly owned subsidiaries of China Water Conservancy and Hydropower Construction Co., Ltd (Engineering Bureau) for three years from 2007 to 2009, draw lessons from the existing research results, and use Delphi's investigation method to repeatedly consult and sum up. Modifying and screening the preliminary indexes of financial risk early warning, using principal component analysis, cluster analysis, significant difference analysis, and using spssl70 software to further screen the early warning index. This paper sums up the early warning index system of enterprise financial risk, which is composed of 3 levels and 31 indexes. On this basis, using AHP, using yaahp63 software, establishing hierarchical structure model, designing judgment matrix, checking the consistency of grading, and carrying out single ranking and total ranking of hierarchy, finally getting the weight coefficient of index at all levels. Formed the enterprise financial risk early warning index system. Taking the Fifth Engineering Bureau of China Water Conservancy and Hydropower Corporation as an example, the project sets up an organization for early warning of financial risks, establishes a collection and transmission system of financial early-warning information, calculates the evaluation values of indicators at all levels by determining the optimal values of indicators. There are four kinds of financial risk warning states: [0.5685, 鈭，

本文編號(hào)：1793401