【摘要】：經(jīng)濟(jì)全球化使得企業(yè)之間的競(jìng)爭(zhēng)加劇，企業(yè)的競(jìng)爭(zhēng)對(duì)手越來(lái)越多，競(jìng)爭(zhēng)壓力也越來(lái)越大，企業(yè)之間的競(jìng)爭(zhēng)內(nèi)容也越來(lái)越復(fù)雜。裝備制造業(yè)為我國(guó)的國(guó)防建設(shè)和國(guó)民經(jīng)濟(jì)提供了大量的生產(chǎn)技術(shù)裝備，在制造業(yè)中占據(jù)重要地位。遼寧省的裝備制造業(yè)發(fā)展基礎(chǔ)得天獨(dú)厚，有堅(jiān)實(shí)雄厚的工業(yè)基礎(chǔ)和較為完整的產(chǎn)業(yè)體系。近年來(lái)，受?chē)?guó)際金融危機(jī)的影響，制造業(yè)的產(chǎn)量不斷下滑，裝備制造業(yè)自然受到?jīng)_擊，企業(yè)普遍出現(xiàn)訂單減少、產(chǎn)品滯銷(xiāo)、利潤(rùn)下滑的現(xiàn)象。因此，分析遼寧省裝備制造業(yè)上市公司的財(cái)務(wù)風(fēng)險(xiǎn)對(duì)于企業(yè)發(fā)展具有意義。 本文以遼寧省裝備制造業(yè)上市公司為研究對(duì)象，，大體按照“提出問(wèn)題——分析問(wèn)題——解決問(wèn)題”的基本思路，運(yùn)用規(guī)范與案例分析相結(jié)合的方法，對(duì)遼寧省裝備制造業(yè)上市公司財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行分析。首先通過(guò)梳理和歸納遼寧省制造業(yè)上市企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的基本理論；其次，借助沈陽(yáng)機(jī)床股份有限公司財(cái)務(wù)報(bào)表深入分析裝備制造業(yè)上市公司的財(cái)務(wù)風(fēng)險(xiǎn)，在此基礎(chǔ)上從財(cái)務(wù)風(fēng)險(xiǎn)的角度提出了遼寧省裝備制造業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的防范與控制措施。為其提供相應(yīng)的財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警，提前判斷企業(yè)所處的財(cái)務(wù)風(fēng)險(xiǎn)階段，并及時(shí)調(diào)整相應(yīng)的財(cái)務(wù)戰(zhàn)略和經(jīng)營(yíng)戰(zhàn)略，防患于未然，在越來(lái)越激烈的市場(chǎng)競(jìng)爭(zhēng)中占據(jù)重要的地位。
[Abstract]:Economic globalization intensifies the competition among enterprises, with more and more competitors, more and more competition pressure, and more complex competition content among enterprises. The equipment manufacturing industry provides a large amount of production technology and equipment for the national defense construction and national economy of our country, and occupies an important position in the manufacturing industry. Liaoning's equipment manufacturing industry has a strong industrial base and a relatively complete industrial system. In recent years, under the influence of the international financial crisis, the output of the manufacturing industry has been declining, and the equipment manufacturing industry has naturally been hit. Enterprises generally appear the phenomenon of decreasing orders, unsalable products and declining profits. Therefore, it is significant for enterprises to analyze the financial risk of Liaoning equipment manufacturing listed companies. In this paper, the listed companies of Liaoning equipment manufacturing industry are taken as the research object, and according to the basic idea of "posing problem-analyzing problem-solving problems", the method of combining norm with case analysis is used. The financial risk of listed companies in Liaoning equipment manufacturing industry is analyzed. Firstly, the basic theory of financial risk of listed manufacturing enterprises in Liaoning Province is summarized. Secondly, with the help of the financial statements of Shenyang Machine tool Co., Ltd, the financial risk of listed companies in equipment manufacturing industry is analyzed deeply, and on this basis, the prevention and control measures of financial risk of Liaoning equipment manufacturing industry are put forward from the angle of financial risk. It provides the corresponding financial risk early warning, judges the financial risk stage of the enterprise in advance, and adjusts the corresponding financial strategy and the management strategy in time, takes the important position in the more and more fierce market competition.
【學(xué)位授予單位】：武漢工程大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F406.7;F426.4

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