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企業(yè)財(cái)務(wù)危機(jī)預(yù)警系統(tǒng)分析

時(shí)間:2024-10-05 13:34:45 會(huì)計(jì)畢業(yè)論文 我要投稿
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企業(yè)財(cái)務(wù)危機(jī)預(yù)警系統(tǒng)分析

畢業(yè)論文

企業(yè)財(cái)務(wù)危機(jī)預(yù)警系統(tǒng)分析
                  ——以我國(guó)機(jī)械設(shè)備行業(yè)上市公司為例

摘 要

隨著我國(guó)加入WTO和社會(huì)主義市場(chǎng)經(jīng)濟(jì)體系的逐步建立和完善,企業(yè)所面對(duì)的國(guó)內(nèi)外競(jìng)爭(zhēng)日趨激烈,面臨的內(nèi)外部環(huán)境更加復(fù)雜,企業(yè)財(cái)務(wù)危機(jī)的頻率也越來越高,如何適應(yīng)環(huán)境的變化,提高抗風(fēng)險(xiǎn)能力成為擺在企業(yè)管理者面前的1個(gè)現(xiàn)實(shí)而嚴(yán)峻的問題。企業(yè)要想在競(jìng)爭(zhēng)中立于不敗之地,就必須預(yù)測(cè)財(cái)務(wù)危機(jī)。然而,產(chǎn)生財(cái)務(wù)危機(jī)的根本原因是財(cái)務(wù)風(fēng)險(xiǎn)處理不當(dāng),財(cái)務(wù)風(fēng)險(xiǎn)是現(xiàn)代企業(yè)面對(duì)市場(chǎng)競(jìng)爭(zhēng)的必然產(chǎn)物,尤其是在我國(guó)市場(chǎng)經(jīng)濟(jì)發(fā)育不健全的條件下更是不可避免,因此,建立和完善財(cái)務(wù)危機(jī)預(yù)警系統(tǒng)尤其必要。財(cái)務(wù)危機(jī)預(yù)警系統(tǒng)屬于微觀經(jīng)濟(jì)預(yù)警的范疇,其研究成果具有重要的經(jīng)濟(jì)價(jià)值。
本文介紹了企業(yè)財(cái)務(wù)危機(jī)預(yù)警的基本概念及意義和作用;建立財(cái)務(wù)危機(jī)預(yù)警系統(tǒng)分析指標(biāo)體系;財(cái)務(wù)危機(jī)預(yù)警系統(tǒng)管理的基本程序和方法;財(cái)務(wù)危機(jī)預(yù)警模型;應(yīng)注意的問題。

關(guān)鍵詞:財(cái)務(wù)危機(jī)  指標(biāo)體系  預(yù)警模型


Enterprise Finance Crisis Early Warning System Analysis

—Goes on the Listed Company Take our Country Mechanical
Device Insductory as the Example

Abstract
As our country joins WTO with the system of socialist market economy establish and perfect step by step, enterprise face domestic and international competition become intense day by day , is faced with internal and external department environment more complex, enterprise financial crisis frequency is also more and more risk ability high , how to the change of acclimatization, rise fight become pendulum in a reality in front of of business management stern problem. enterprise in compete neutrality in do not defeat land, must foresee financial crisis . however, produce the prime cause of financial crisis is financial risk handling unsuitable, financial risk is modern enterprise face the inevitable outcome of market competition, especially in the market economic growth of our country is unavoidable more under un-sound condition, therefore, establish and perfect financial crisis early warning system especially necessity. Financial crisis early warning system belongs to the category of microscopic economic advance warning, its research accomplishment has important economic value.
This paper has introduced role and meaning and the basic concept of enterprise financial crisis advance warning ; establish the financial crisis systems analysis of advance warning index system; method and the basic program of the financial crisis management of early warning system; the financial crisis model of advance warning; should pay attention problem ..
Keywords: Financial crisis   Index system  Early warning model. 
目    錄
摘要
前  言……………………………………………………………………………………………………………1
1、企業(yè)財(cái)務(wù)危機(jī)預(yù)警及其作用…………………………………………………………………………1
(1)企業(yè)財(cái)務(wù)危機(jī)預(yù)警………………………………………………………………………………………1
(2)企業(yè)財(cái)務(wù)危機(jī)預(yù)警的作用………………………………………………………………………………2
2、企業(yè)財(cái)務(wù)危機(jī)預(yù)警系統(tǒng)分析指標(biāo)體系……………………………………………………………………3
(1)獲利能力指標(biāo)……………………………………………………………………………………………3
(2)償債能力指標(biāo)……………………………………………………………………………………………3
(3)經(jīng)濟(jì)效率指標(biāo)…………………………………………………………………………………………3
(4)發(fā)展?jié)摿χ笜?biāo)……………………………………………………………………………………………3
3、建立企業(yè)財(cái)務(wù)預(yù)警系統(tǒng)應(yīng)注意的問題…………………………………………………………………4
(1)研究的局限性…………………………………………………………………………………………5
(2)應(yīng)用時(shí)應(yīng)注意的問題…………………………………………………………………………………5
4、我國(guó)機(jī)械設(shè)備行業(yè)上市公司財(cái)務(wù)危機(jī)預(yù)警模型…………………………………………………………6
(1)研究設(shè)計(jì)…………………………………………………………………………………………………6
(2)剖面分析…………………………………………………………………………………………………6
(3)單變量判定模型…………………………………………………………………………………………8
(4)多元線性判定模型………………………………………………………………………………………8
(5)結(jié)論………………………………………………………………………………………………………11結(jié)束語…………………………………………………………………………………………………………11
參考文獻(xiàn)………………………………………………………………………………………………………12

企業(yè)財(cái)務(wù)危機(jī)預(yù)警系統(tǒng)分析
                   ——以我國(guó)機(jī)械設(shè)備行業(yè)上市公司為例
前  言
置身競(jìng)爭(zhēng)激烈的經(jīng)濟(jì)社會(huì),企業(yè)隨時(shí)會(huì)面臨財(cái)務(wù)失敗的威脅。而這種威脅從資產(chǎn)存量角度看,財(cái)務(wù)失敗表現(xiàn)為企業(yè)總資產(chǎn)賬面價(jià)值低于總負(fù)債賬面價(jià)值,即企業(yè)凈資產(chǎn)為負(fù)數(shù);從現(xiàn)金流量角度看,財(cái)務(wù)失敗表現(xiàn)為企業(yè)現(xiàn)金流入小于現(xiàn)金流出,即企業(yè)現(xiàn)金凈流量為負(fù)數(shù)。所以財(cái)務(wù)失敗指1個(gè)企業(yè)無力償還到期債務(wù)的困難和危機(jī),而財(cái)務(wù)危機(jī)又是1個(gè)時(shí)期概念,有開端和終止,從財(cái)務(wù)危機(jī)出現(xiàn)的那1時(shí)點(diǎn)起,直至公司破產(chǎn)都屬于財(cái)務(wù)危機(jī)過程,并且企業(yè)出現(xiàn)的財(cái)務(wù)危機(jī)有著程度輕重之分。財(cái)務(wù)出現(xiàn)困境的征兆有1個(gè)逐步顯現(xiàn),不斷惡化的過程,而這種顯露出來的征兆也正是財(cái)務(wù)危機(jī)所傳遞出來的信息。經(jīng)營(yíng)者要及時(shí)了解企業(yè)經(jīng)營(yíng)中財(cái)務(wù)危機(jī)的信息,就必須建立財(cái)務(wù)危機(jī)的預(yù)警系統(tǒng)。財(cái)務(wù)失敗預(yù)警模型就是利用及時(shí)的數(shù)據(jù)化、信息化管理方式,通過全面分析,將企業(yè)內(nèi)部存在的,即將產(chǎn)生財(cái)務(wù)失敗風(fēng)險(xiǎn)的信息預(yù)先告知經(jīng)營(yíng)者和其他利益相關(guān)者的1套工具。而當(dāng)前預(yù)警模型所使用的指標(biāo)體系又存在許多不足,要建立財(cái)務(wù)危機(jī)預(yù)警系統(tǒng),必須要建立1套全面的、科學(xué)的、靈敏的、超前的和穩(wěn)定的指標(biāo)體系。
預(yù)警系統(tǒng)是度量某種狀態(tài)偏離預(yù)警線的強(qiáng)弱程度,發(fā)出預(yù)警信號(hào)并采取防范措施的系統(tǒng)。隨著市場(chǎng)經(jīng)濟(jì)體制改革的不斷深化,市場(chǎng)競(jìng)爭(zhēng)日趨激烈,企業(yè)在經(jīng)營(yíng)過程中隨時(shí)會(huì)遇到各種風(fēng)險(xiǎn)。企業(yè)必須通過對(duì)風(fēng)險(xiǎn)的識(shí)別,建立風(fēng)險(xiǎn)評(píng)估體系和進(jìn)行風(fēng)險(xiǎn)控制,來預(yù)防或化解風(fēng)險(xiǎn)的發(fā)生,將風(fēng)險(xiǎn)造成的損失降到最小。
1、企業(yè)財(cái)務(wù)危機(jī)預(yù)警及其作用
(1)企業(yè)財(cái)務(wù)危機(jī)預(yù)警

企業(yè)財(cái)務(wù)危機(jī)預(yù)警系統(tǒng)分析

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