本文關(guān)鍵詞：基于功效系數(shù)法的申安集團(tuán)財(cái)務(wù)風(fēng)險(xiǎn)研究　出處：《哈爾濱工業(yè)大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 功效系數(shù)法 照明行業(yè) 財(cái)務(wù)風(fēng)險(xiǎn)

【摘要】：隨著我國(guó)節(jié)能減排政策的大力推進(jìn),政府給予光電照明行業(yè)更多的優(yōu)惠和補(bǔ)貼政策,引起了全社會(huì)的投資熱潮,加劇了行業(yè)競(jìng)爭(zhēng),申安集團(tuán)在此背景下通過(guò)資產(chǎn)重組進(jìn)行了企業(yè)平臺(tái)的擴(kuò)展和公司規(guī)模的擴(kuò)大。重組后,公司業(yè)績(jī)有了極大幅度提高,但財(cái)務(wù)管理水平嚴(yán)重跟不上企業(yè)規(guī)模擴(kuò)張速度,仍存在較多財(cái)務(wù)問(wèn)題。而財(cái)務(wù)管理決策失誤和經(jīng)營(yíng)管理不善等都將造成財(cái)務(wù)風(fēng)險(xiǎn),如果財(cái)務(wù)風(fēng)險(xiǎn)不能得到深入的評(píng)價(jià)和有效的防范,將會(huì)使企業(yè)陷入財(cái)務(wù)危機(jī),無(wú)法正常運(yùn)營(yíng)和發(fā)展。故為防止企業(yè)財(cái)務(wù)危機(jī)產(chǎn)生,申安集團(tuán)應(yīng)剖析目前存在的財(cái)務(wù)風(fēng)險(xiǎn),探究其內(nèi)外部成因,構(gòu)建長(zhǎng)期適用的財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)體系。本文選取申安集團(tuán)作為研究對(duì)象,參考國(guó)內(nèi)外關(guān)于功效系數(shù)法在財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)中應(yīng)用的文獻(xiàn),分析公司的財(cái)務(wù)風(fēng)險(xiǎn)現(xiàn)狀和成因,構(gòu)建基于功效系數(shù)法的申安集團(tuán)財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)體系,并提出相關(guān)措施和建議。首先,對(duì)申安集團(tuán)的財(cái)務(wù)風(fēng)險(xiǎn)現(xiàn)狀進(jìn)行了詳細(xì)研究,將財(cái)務(wù)風(fēng)險(xiǎn)分為四個(gè)方面:籌資活動(dòng)風(fēng)險(xiǎn)、投資活動(dòng)風(fēng)險(xiǎn)、營(yíng)運(yùn)活動(dòng)風(fēng)險(xiǎn)和其他方面風(fēng)險(xiǎn),通過(guò)對(duì)公司自身財(cái)務(wù)數(shù)據(jù)的縱向分析和與行業(yè)先進(jìn)水平的橫向?qū)Ρ确治?發(fā)掘其在財(cái)務(wù)風(fēng)險(xiǎn)方面存在的問(wèn)題,并進(jìn)行內(nèi)外部成因分析。然后通過(guò)相關(guān)性分析選定指標(biāo)體系,主成分分析法得出指標(biāo)權(quán)重,確定評(píng)價(jià)標(biāo)準(zhǔn)值和財(cái)務(wù)風(fēng)險(xiǎn)警限區(qū)間,改進(jìn)功效系數(shù)法,構(gòu)建了一套完整的財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)體系,并通過(guò)申安集團(tuán)2015年的財(cái)務(wù)數(shù)據(jù)進(jìn)行財(cái)務(wù)風(fēng)險(xiǎn)程度測(cè)評(píng)和有效性檢驗(yàn),對(duì)申安集團(tuán)在財(cái)務(wù)風(fēng)險(xiǎn)方面存在的問(wèn)題進(jìn)行了小結(jié)。最后結(jié)合行業(yè)特點(diǎn)與自身狀況,提出有效的體系運(yùn)行保障措施和風(fēng)險(xiǎn)防范建議,促進(jìn)企業(yè)的持續(xù)經(jīng)營(yíng)與發(fā)展,以期為同行業(yè)其他企業(yè)提供一些參考。
[Abstract]:With the vigorous promotion of energy-saving and emission reduction policies in China, the government has given more preferential and subsidized policies to the photoelectric lighting industry, which has caused the investment boom of the whole society and intensified the competition in the industry. Under this background, Shenan Group has carried on the expansion of the enterprise platform and the expansion of the company scale through the reorganization of assets. After the reorganization, the performance of the company has been greatly improved. However, the level of financial management can not keep up with the expansion of enterprise scale, there are still more financial problems, and financial management errors and poor management will lead to financial risks. If the financial risk can not be thoroughly evaluated and effectively prevented, the enterprise will fall into a financial crisis and can not operate and develop normally. Therefore, in order to prevent the emergence of the financial crisis of the enterprise. Shenan Group should analyze the existing financial risks, explore the internal and external causes, and build a long-term applicable financial risk evaluation system. Referring to domestic and foreign literature on the application of efficiency coefficient method in financial risk assessment, this paper analyzes the current situation and causes of financial risk of the company, and constructs the financial risk evaluation system of Shenan Group based on efficiency coefficient method. And put forward the relevant measures and suggestions. First of all, the financial risk of Shenan Group is studied in detail, and the financial risk is divided into four aspects: financing activity risk, investment activity risk. Operational risk and other risks, through the longitudinal analysis of the company's own financial data and horizontal comparative analysis with the advanced level of the industry, to explore its financial risk problems. And internal and external cause of formation analysis. Then through the correlation analysis to select the index system, principal component analysis method to get the index weight, determine the evaluation standard value and financial risk warning interval, improve the efficacy coefficient method. Set up a set of complete financial risk evaluation system, and through the 2015 financial data of the Shenan Group to assess the degree of financial risk and effectiveness test. Finally, combining with the characteristics of the industry and their own conditions, put forward effective system operation protection measures and risk prevention recommendations. To promote the continuous operation and development of enterprises, in order to provide some reference for other enterprises in the same industry.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F406.7;F426.6
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本文編號(hào)：1402513