MY公司财务预警问题研究

发布时间：2018-01-12 21:07

本文关键词：MY公司财务预警问题研究　出处：《湘潭大学》2015年硕士论文　论文类型：学位论文

【摘要】：公司不合理的财务结构以及融资不当会导致使公司偿债能力下降,造成公司出现财务危机。为了建立一个安全和稳定的经营环境,公司应该建立合理的财务预警体系。近几年来,财务预警分析无论是在实务界还是理论界都得到了广泛的认可。可是,目前大部分的研究都是面向整个经济市场,选取大量的ST公司和非ST公司做样本,然后进行相关的实证分析。在实际工作中,这种过于复杂的财务预警系统构建,加大了公司实施的难度,同时也增加了公司的财务成本,而这做法不符合财务成本效益原则。不同的行业不同的公司运营,管理模式有很大的差别。林业是我国农业的一个重要分支,林业公司对我国农业经济发展起着举足轻重的作用。林业公司有着生产周期长、融资困难、经营过于多元化而忽视主营业务等问题,从而导致林业公司整体经营业绩下降,财务危机和经营风险加大。财务预警能很好的帮助公司了解财务状况,判断是否存在财务危机,从而帮助公司提前采取相应的措施来预防和解决财务危机的发生。传统的财务预警系统过于复杂,也不适用于所有公司,从而影响公司财务预警系统的应用。由此可见,构建一个实用性且适用性都很强的财务预警系统已经迫在眉睫。本文拟从林业行业着手,选取林业行业中的MY公司作为研究的案例,依据财务预警的相关理论,通过对其相关理论与模型进行分析,再根据MY公司的具体情况和行业特点从盈利能力、营运能力、偿债能力和发展能力等多个方面选择相关指标,并通过系统化方法和层次分析法确定权重和预警的临界值,构建MY公司财务预警系统。同时,结合MY公司2010年至2014年的财务状况进行分析,判断警情,使用动态预警,并为MY公司提出应对财务预警的对策,降低或预防财务危机,保障公司稳定长远的发展。
[Abstract]:The unreasonable financial structure and improper financing of the company will lead to the decline of the company's solvency and the emergence of financial crisis. In order to establish a safe and stable business environment. Companies should establish a reasonable financial early warning system. In recent years, financial early warning analysis has been widely recognized in both the practical and theoretical circles. At present, most of the research is aimed at the entire economic market, select a large number of St companies and non-St companies as samples, and then carry out relevant empirical analysis. This kind of too complicated financial early warning system construction, increased the company's implementation difficulty, also increased the company's financial cost, which does not accord with the financial cost benefit principle. Different industry different company operation. Forestry is an important branch of agriculture in China. Forestry companies play an important role in the development of agricultural economy in China. Forestry companies have long production cycle and difficult financing. Management is too diversified to ignore the main business problems, which leads to the overall performance of the forestry company decline, financial crisis and increased operational risk. Financial early warning can help the company understand the financial situation very well. Determine whether there is a financial crisis, so as to help the company take appropriate measures to prevent and solve the financial crisis. The traditional financial early warning system is too complex and not applicable to all companies. Thus affecting the application of company financial early warning system. Thus, it is urgent to build a practical and applicable financial early warning system. This paper intends to start from the forestry industry. Select my company in the forestry industry as a case study, according to the relevant theory of financial early warning, through the analysis of its relevant theory and model. Then according to the specific situation of my company and industry characteristics from the profitability, operating capacity, solvency and development capacity and other aspects of the selection of relevant indicators. And through the systematic method and analytic hierarchy process to determine the weight and the critical value of early warning, build my company financial early warning system. At the same time, combined with the financial situation of my company from 2010 to 2014 to carry on the analysis. To judge the warning situation, use the dynamic warning, and put forward the countermeasures to deal with the financial early warning for my company, reduce or prevent the financial crisis, and ensure the company's stable and long-term development.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F302.6;F326.25

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