本文選題：系統(tǒng)視角 + 家電企業(yè)　； 參考：《上海大學(xué)》2014年碩士論文

【摘要】：改革開放以來，飛速發(fā)展的中國家電行業(yè)，已經(jīng)成為中國目前最成熟、最白熱化競爭的行業(yè)之一。尤其在加入WTO以后，我國的家電行業(yè)遭遇到了前所未有的機(jī)遇與挑戰(zhàn)，同時(shí)越來越多的家電企業(yè)也遭遇了財(cái)務(wù)危機(jī)。然而目前針對家電行業(yè)的財(cái)務(wù)危機(jī)研究比較少，使得家電企業(yè)缺乏一個(gè)比較有針對性的預(yù)警方法來防止財(cái)務(wù)危機(jī)的發(fā)生。在這樣的大背景下，建立適合家電企業(yè)的預(yù)警機(jī)制和方法、分析家電企業(yè)財(cái)務(wù)危機(jī)成因就顯得十分有必要。 本文首先對國內(nèi)外關(guān)于財(cái)務(wù)危機(jī)的相關(guān)文獻(xiàn)進(jìn)行了疏理，并給出了簡要評述；接著介紹了本文的指導(dǎo)思想“系統(tǒng)論”，并按照系統(tǒng)論的思想將家電企業(yè)簡化成“流量”和“存量”構(gòu)成的系統(tǒng)，論述了有無融資兩種情形下系統(tǒng)要素的基本構(gòu)成以及要素間的反饋機(jī)制并分析了家電企業(yè)財(cái)務(wù)危機(jī)引發(fā)因素的作用過程，指出引發(fā)因素只是財(cái)務(wù)危機(jī)發(fā)生的一個(gè)導(dǎo)火索，至于財(cái)務(wù)危機(jī)能否最終產(chǎn)生則取決于系統(tǒng)中的各種回路力量對比，，在這個(gè)過程中，企業(yè)可以采取調(diào)節(jié)系統(tǒng)存留量的措施來避免失敗；最后本文得出了家電企業(yè)財(cái)務(wù)危機(jī)形成機(jī)理在于系統(tǒng)遭遇了存量下降的不可逆轉(zhuǎn)的惡性增強(qiáng)回路這一結(jié)論。 本文在對財(cái)務(wù)危機(jī)形成機(jī)理認(rèn)識的基礎(chǔ)上引入了建立在系統(tǒng)視角上的財(cái)務(wù)狀況診斷方法，即“四象限財(cái)務(wù)預(yù)警方法”，按照存量和成長率的綜合變化將企業(yè)的財(cái)務(wù)狀況劃分為健康期、潛在發(fā)病期、發(fā)病期和恢復(fù)期。最后本文選擇康佳集團(tuán)作為案例分析的對象，來具體演示如何進(jìn)行危機(jī)診斷和財(cái)務(wù)危機(jī)病因?qū)ふ�，并針對病因提出了增加研發(fā)投入、減少銷售費(fèi)用支出和提升主業(yè)增值能力等改進(jìn)意見。
[Abstract]:Since the reform and opening up, the rapid development of Chinese household appliances industry has become one of the most mature and intensely competitive industries in China. Especially after China's entry into WTO, China's household appliance industry has encountered unprecedented opportunities and challenges, and at the same time, more and more household appliance enterprises have also encountered financial crisis. However, there are few researches on the financial crisis of the household appliance industry, which makes the household appliance enterprises lack of a more targeted early warning method to prevent the financial crisis. Under this background, it is necessary to establish a warning mechanism and method suitable for home appliance enterprises and analyze the causes of financial crisis. In this paper, firstly, the related literatures about financial crisis at home and abroad are groomed, and a brief review is given, and then the guiding ideology of this paper, "system theory", is introduced. And according to the thought of system theory, the household appliance enterprise is simplified into a system composed of "flow" and "stock". This paper discusses the basic composition of the system elements and the feedback mechanism between the elements under the two circumstances of whether there is financing or not, and analyzes the action process of the factors that trigger the financial crisis of the household appliance enterprises, and points out that the trigger factors are only a trigger of the financial crisis. Whether the financial crisis can finally come into being depends on the power contrast of various loops in the system. In this process, enterprises can take measures to adjust the system reserves to avoid failure; Finally, this paper draws the conclusion that the forming mechanism of financial crisis of household appliance enterprises lies in the irreversible malignant enhancement loop of the decline of stock. Based on the understanding of the formation mechanism of financial crisis, this paper introduces a diagnosis method of financial situation based on the system perspective, that is, the "four-quadrant financial early warning method". According to the comprehensive changes of stock and growth rate, the financial status of enterprises is divided into healthy period, latent onset period, onset period and recovery period. Finally, this paper chooses Kangjia Group as the object of case analysis to demonstrate how to diagnose the crisis and find the cause of financial crisis, and put forward an increase in R & D investment for the cause. To reduce sales expenses and improve the value-added capacity of the main industry and other improvements.
【學(xué)位授予單位】：上海大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.6;F406.7

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