【摘要】：F集團(tuán)公司由M供電局原有的多家下屬多經(jīng)企業(yè)整合組建而成,下轄25家公司,經(jīng)過多年發(fā)展成為一家以電力施工、電力工程設(shè)計(jì)、電力工程物資生產(chǎn)業(yè)務(wù)為主,以電力服務(wù)、信息技術(shù)、物業(yè)管理、酒店等業(yè)務(wù)為輔的集團(tuán)公司。F集團(tuán)公司在發(fā)展過程中面臨各種各樣的風(fēng)險(xiǎn),其中財(cái)務(wù)風(fēng)險(xiǎn)的防范成為集團(tuán)的重中之重,為了整個(gè)集團(tuán)公司能穩(wěn)定發(fā)展,必須建立財(cái)務(wù)預(yù)警機(jī)制。建立財(cái)務(wù)預(yù)警機(jī)制可以是F集團(tuán)公司目前能通過財(cái)務(wù)管理手段提高自身競爭力和適應(yīng)力的必要途徑之一。因此本文在文獻(xiàn)研究的基礎(chǔ)上,歸納分析了國內(nèi)外在財(cái)務(wù)預(yù)警方面的研究成果,結(jié)合F集團(tuán)公司的現(xiàn)狀,構(gòu)建基于績效評價(jià)的財(cái)務(wù)預(yù)警指標(biāo)體系和財(cái)務(wù)預(yù)警的模糊綜合評價(jià)模型。本文的主要內(nèi)容是：首先,本文分析了F集團(tuán)公司的管理模式和財(cái)務(wù)風(fēng)險(xiǎn)成因,認(rèn)為財(cái)務(wù)預(yù)警在管理思路上應(yīng)以服務(wù)集團(tuán)戰(zhàn)略目標(biāo)順應(yīng)集團(tuán)績效評價(jià)為導(dǎo)向,在管理對象上應(yīng)以下轄的25家公司為主體。由此構(gòu)建基于績效評價(jià)的財(cái)務(wù)預(yù)警指標(biāo)體系,將績效評價(jià)指標(biāo)與財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警指標(biāo)相結(jié)合,從盈利、償債、營運(yùn)和發(fā)展四個(gè)維度進(jìn)行預(yù)警,共十四個(gè)指標(biāo)。其次,本文構(gòu)建模糊綜合評價(jià)模型,對指標(biāo)體系運(yùn)用層次分析法確定權(quán)重。以F集團(tuán)公司下屬的YFG公司作為樣本實(shí)例,運(yùn)用模糊綜合評價(jià)模型對其風(fēng)險(xiǎn)進(jìn)行評價(jià),并驗(yàn)證模型對風(fēng)險(xiǎn)評價(jià)的有效性,從而確立和選擇了適合F集團(tuán)公司財(cái)務(wù)風(fēng)險(xiǎn)管理的預(yù)警模型。最后,本文通過對YFG公司評價(jià)結(jié)果的分析,找出YFG公司存在的財(cái)務(wù)風(fēng)險(xiǎn)問題,從該公司問題的共性引申到F集團(tuán)層面,從盈利能力、償債能力、營運(yùn)能力和發(fā)展能力四個(gè)方面有針對性地對F集團(tuán)提出具有現(xiàn)實(shí)意義的提升風(fēng)險(xiǎn)管控的策略。本文通過對F集團(tuán)公司管理模式和財(cái)務(wù)風(fēng)險(xiǎn)成因的分析,構(gòu)建基于績效評價(jià)的財(cái)務(wù)預(yù)警指標(biāo)體系和模糊綜合評價(jià)模型,希望可以為F集團(tuán)公司的管理提供有價(jià)值的幫助,并希望其他相同性質(zhì)的公司能在財(cái)務(wù)風(fēng)險(xiǎn)管理方面獲得有用的參考。
[Abstract]:Group F is composed of many subordinate companies of M Power supply Bureau, which are under the jurisdiction of 25 companies. After many years of development, it has become a power construction, electric engineering design, electric engineering material production business, and electric power service. The group company supplemented by information technology, property management, hotel and other businesses. F Group Company faces various risks in the process of development. Among them, the prevention of financial risks becomes the most important part of the group, so that the whole group company can develop steadily. Financial early warning mechanism must be established. The establishment of financial early-warning mechanism can be one of the necessary ways for F Group to improve its competitiveness and adaptability by means of financial management. Therefore, on the basis of literature research, this paper summarizes and analyzes the domestic and foreign research results in financial early warning, combined with the current situation of F Group, The financial early warning index system based on performance evaluation and the fuzzy comprehensive evaluation model of financial early warning are constructed. The main contents of this paper are as follows: firstly, this paper analyzes the management mode and the causes of financial risk of F Group Company, and thinks that the strategic goal of service group should conform to the group performance evaluation. In the management of the object should be under the jurisdiction of 25 companies as the main body. This paper constructs the financial early warning index system based on performance evaluation, combines the performance evaluation index with the financial risk early warning index, carries on the early warning from the profit, the debt service, the operation and the development four dimensions, altogether 14 indexes. Secondly, this paper constructs a fuzzy comprehensive evaluation model and uses AHP to determine the weight of the index system. Taking YFG Company of F Group Company as a sample example, the fuzzy comprehensive evaluation model is used to evaluate the risk, and the validity of the model to risk evaluation is verified. Therefore, the early warning model suitable for F group financial risk management is established and selected. Finally, through the analysis of the evaluation results of YFG Company, this paper finds out the financial risk problems existing in YFG Company, from the commonness of the company's problems to F Group, from the profitability, solvency, etc. Four aspects of operational ability and development ability put forward practical strategies to enhance risk management for F Group. Based on the analysis of the management mode and the causes of financial risk of F Group, this paper constructs a financial early warning index system based on performance evaluation and a fuzzy comprehensive evaluation model, hoping to provide valuable help for the management of F Group. We also hope that other companies of the same nature can get useful reference in financial risk management.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.61

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