A建筑施工总承包公司财务风险控制研究

发布时间：2018-01-04 15:18

本文关键词：A建筑施工总承包公司财务风险控制研究　出处：《首都经济贸易大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着市场经济的不断发展和深化，，企业在各项经济活动中将面临着众多不确定性因素，再加之自身对经济规律的认为存在局限性，这些因素都有可能引发企业的财务风险。文本认为企业应当提升对财务风险的认识，积极主动地去识别相关的财务风险因素，对其风险所带来的影响进行客观地评价，并且要有针对性地选择相应的防范措施，降低财务风险所带来的损失，从而使企业的整体财务风险水平处于可控状态。本文基于财务风险管理理论，结合国内外学者的相关研究成果，以A建筑施工总承包公司为研究对象，对其开展财务风险的识别、评价、控制研究。本文首先介绍A建筑施工总承包公司的背景资料，以该公司2007-2012年度的部分财务报表为基础数据，并从外部环境风险影响因素和内部环境风险影响因素两个角度入手，对A建筑施工总承包公司的财务风险影响因素进行定性、定量分析。随后，基于上述的综合分析结果，我们运用层次分析法构建A建筑施工总承包公司财务风险评价体系。同时，运用专家打分法对所建立的财务风险评价体系中各类评价指标权重系数进行赋值，最终形成A建筑施工总承包公司风险评价指标的关联关系数学表达式。最后，针对该公司当前存在的问题，提出若干具有适用性、可行性的对策和建议，为该公司较好地开展财务风险管理工作提供智力支持。
[Abstract]:With the development and deepening of market economy , enterprises will face many uncertain factors in various economic activities . These factors can trigger the financial risks of enterprises . The text holds that enterprises should promote the understanding of financial risks , actively identify relevant financial risk factors , objectively evaluate the impact of financial risks , and reduce the losses caused by financial risks , so that the overall financial risk level of enterprises is in a controlled state . Based on the theory of financial risk management and combined with the relevant research results of scholars at home and abroad , the paper introduces the background data of A building construction general contracting company , analyzes the influencing factors of the financial risk of A building construction general contracting company by using analytic hierarchy process . At the same time , based on the above - mentioned comprehensive analysis result , we apply the analytic hierarchy process to construct the relation relation mathematical expression of the risk evaluation index of A building construction general contracting company . Finally , according to the current problems of the company , this paper puts forward some countermeasures and suggestions with applicability and feasibility , and provides intellectual support for the company to carry out the financial risk management .

【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F275

【引证文献】