本文關(guān)鍵詞：高速公路上市公司財務(wù)風(fēng)險評價與對策研究　出處：《長安大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 高速公路上市公司 財務(wù)風(fēng)險 因子分析法 對策

【摘要】：隨著國家基礎(chǔ)設(shè)施建設(shè)的大力實施，我國的高速公路建設(shè)得到了快速的發(fā)展。由于高速公路行業(yè)的特殊性，其建設(shè)的過程中需要投入大量的資金，導(dǎo)致債務(wù)過重，財務(wù)風(fēng)險不斷加大。如果對高速公路上市公司的財務(wù)風(fēng)險產(chǎn)生的影響因素缺乏深入的分析，對財務(wù)風(fēng)險沒有做出合理的評價和采取相應(yīng)的措施，，將導(dǎo)致公司的財務(wù)風(fēng)險管理不善，可能會引發(fā)財務(wù)危機(jī)，甚至破產(chǎn)。因此，在復(fù)雜的市場經(jīng)濟(jì)環(huán)境中，做好財務(wù)風(fēng)險評價工作并及時采取相應(yīng)的措施對高速公路上市公司的健康可持續(xù)發(fā)展具有很重要的意義。 本文基于財務(wù)風(fēng)險的相關(guān)理論，結(jié)合高速公路行業(yè)自身的特點，從內(nèi)外部環(huán)境兩方面，詳細(xì)闡述了高速公路上市公司財務(wù)風(fēng)險的主要影響因素；構(gòu)建了高速公路上市公司財務(wù)風(fēng)險評價指標(biāo)體系，主要包括償債能力、營運能力、盈利能力、發(fā)展能力和現(xiàn)金流量能力五個方面的財務(wù)指標(biāo)。以2012年19家高速公路上市公司為例進(jìn)行實證研究，選擇了相關(guān)性比較強(qiáng)的17個財務(wù)指標(biāo)，運用SPSS19.0軟件進(jìn)行因子分析，對19家高速公路上市公司的財務(wù)風(fēng)險狀況進(jìn)行綜合排名和評價，研究結(jié)果表明19家高速公路上市公司的財務(wù)風(fēng)險普遍較高，應(yīng)加強(qiáng)對財務(wù)風(fēng)險的管理。最后根據(jù)高速公路公司上市公司財務(wù)風(fēng)險影響因素和評價的結(jié)果，提出應(yīng)對財務(wù)風(fēng)險的措施，為完善我國高速公路上市公司財務(wù)風(fēng)險管理提供啟示和參考。
[Abstract]:With the implementation of national infrastructure construction, the expressway construction in China has been developing rapidly. Due to the particularity of expressway industry, a lot of funds need to be invested in the construction process. If there is a lack of in-depth analysis of the factors affecting the financial risk of the listed expressway companies, there is no reasonable evaluation of the financial risk and corresponding measures are taken. Will lead to poor financial risk management, may lead to financial crisis, or even bankruptcy. Therefore, in the complex market economy environment. It is of great significance for the health and sustainable development of expressway listed companies to do a good job of financial risk evaluation and take corresponding measures in time. Based on the theory of financial risk and combining with the characteristics of expressway industry, this paper elaborates the main influencing factors of financial risk of expressway listed company from two aspects: internal and external environment. The financial risk evaluation index system of listed expressway companies is constructed, which includes solvency, operating capacity and profitability. In 2012, 19 listed highway companies were taken as an example to study the financial indicators of development and cash flow ability, and 17 financial indicators with strong correlation were selected. The financial risk status of 19 listed expressway companies is ranked and evaluated by factor analysis with SPSS19.0 software. The results show that the financial risk of 19 listed expressway companies is generally high, and the management of financial risk should be strengthened. Finally, according to the financial risk factors and evaluation results of highway listed companies. The measures to deal with financial risk are put forward to provide enlightenment and reference for perfecting the financial risk management of listed expressway companies in China.
【學(xué)位授予單位】：長安大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F540.58

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