开滦集团财务能力评价研究

发布时间：2017-12-27 19:16

本文关键词：开滦集团财务能力评价研究　出处：《河北经贸大学》2016年硕士论文　论文类型：学位论文

【摘要】：随着中国经济结构的调整,当前中国经济增速放缓,致使煤炭企业盈利能力下降,整体业绩出现了下滑。受煤炭行业和当前经济整体形势的影响,开滦集团公司面临的市场竞争日益加剧,公司潜在的财务风险日益凸现,为了应对解决这些困境局面,进一步规范和指导财务管理工作,全面提升财务管理水平和风险管控能力,增强公司的竞争力,2015年组织了财务能力评价工作。本文通过对开滦集团财务能力评价进行研究,发现其财务能力评价的办法制定、程序实施、工作流程、评价方法等方面存在的问题,从而对集团财务评价指标体系和财务评价工作的进一步完善提出意见与建议,以进一步提高财务能力评价在开滦集团的应用效果,为提高集团效益,加快企业转型做出更大贡献,也为其他企业的财务管理提供一种可供借鉴的管理方法。本文以开滦集团为研究案例,以财务能力评价研究为主线,首先,基础理论部分对企业能力理论作了简要阐述,对能力的概念、内容、理论发展及其主要观点做系统概括,在此基础上以系统的观点对财务能力的概念、内容、评价体系作深层次的诠释,并对企业财务能力评价方法进行归纳总结,为下文开滦集团财务能力评价的案例研究做好理论基础。然后,对开滦集团公司情况作简要概述,并简要概述开滦集团财务能力评价体系和具体实施程序。最后,以开滦集团财务能力评价发现的问题为出发点,对评价指标和评价程序两方面进行分析,并提出改进和完善的措施,为财务能力的实际评价提供有效地理论指导。本文在企业财务能力基础理论上,归纳整理了开滦集团财务能力评价指标体系,并选取开滦集团14家公司中3家的财务能力评价结果进行分析总结,从而得出企业财务能力评价对提升企业财务管理水平的重要性,得出财务能力评价指标体系对企业财务能力评价的有效性,得出财务能力评价对开滦集团的启示,并为其他大型企业集团进行财务能力评价提供参考借鉴。
[Abstract]:With the adjustment of China's economic structure, the current economic growth of China has slowed down, resulting in a decline in the profitability of coal enterprises and a decline in overall performance. Affected by the overall situation of the coal industry and the current economy, facing the Kailuan Group increasingly intense market competition, the potential financial risks have become increasingly prominent, in order to solve these difficulties to deal with the situation, to further standardize and guide the work of financial management, to enhance the capacity of management and risk management of financial management, enhance the competitiveness of the company, the financial organization in 2015 work ability evaluation. In this paper, through the study of the evaluation of the financial capacity of Kailuan Group, found that the evaluation of financial ability measures, program implementation, work flow, evaluation methods and other issues, and on the group's financial evaluation index system and financial evaluation work to further improve the comments and suggestions, to further improve the ability of financial evaluation application in Kailuan the group, in order to improve the group benefits, speed up and make greater contributions to enterprise transformation, but also provide a reference for the management of financial management of other enterprises. In this paper, Kailuan Group as a case study, with the financial capacity evaluation as the main line, first of all, the basic theory part gives a brief introduction of the theory of enterprise ability, the ability of the concept, content, theory development and the main points to do system summary on the basis of the system's point of view on the financial ability of the concept, content, evaluation system deep level interpretation, and the enterprise financial capability evaluation methods are summarized, the theoretical basis of the case study for the financial evaluation of the ability of Kailuan Group below. Then, a brief overview of Kailuan Group Company, and a brief overview of the Kailuan Group financial capability evaluation system and specific implementation procedures are briefly outlined. Finally, taking Kailuan Group financial capacity evaluation as the starting point, we analyze the two aspects of evaluation indicators and evaluation procedures, and propose measures for improvement and improvement, so as to provide effective theoretical guidance for the actual evaluation of financial capability. Based on the enterprise financial capability theory, summed up the evaluation index system of Kailuan Group financial capacity, and from Kailuan Group of 14 companies, 3 of the financial evaluation ability were analyzed, so that the importance of evaluation of enterprise financial capability to improve the financial management level of enterprises, the effectiveness of the evaluation index system of evaluation of financial capability enterprise financial capability, the financial implications for capacity evaluation of Kailuan Group, and other large enterprises to provide a reference for financial evaluation.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.21;F406.7

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