東方鋼鉤公司財(cái)務(wù)危機(jī)預(yù)警分析

論文編號(hào):CW132  論文字?jǐn)?shù):25811,頁數(shù):41

摘要
 
 摘要：伴隨市場(chǎng)環(huán)境的日益復(fù)雜多變,企業(yè)的財(cái)務(wù)危機(jī)預(yù)警系統(tǒng)也愈來愈受到重視. 如果企業(yè)不能卓有成效地規(guī)避風(fēng)險(xiǎn)，危機(jī)便會(huì)在企業(yè)內(nèi)部機(jī)體滋生蔓延。而首當(dāng)其沖的是企業(yè)資金運(yùn)動(dòng)的中樞——財(cái)務(wù)系統(tǒng)，財(cái)務(wù)狀況的逐步惡化將引發(fā)財(cái)務(wù)危機(jī)，當(dāng)危機(jī)擴(kuò)散到企業(yè)無法承受的限度時(shí)，全面危機(jī)則一觸即發(fā)。在亞洲金融風(fēng)暴中，日本、韓國、馬來西亞等國的大企業(yè)頻頻覆沒，不是沒有管理，而是沒有對(duì)財(cái)務(wù)風(fēng)險(xiǎn)保持高度的警惕。企業(yè)設(shè)置良好的財(cái)務(wù)危機(jī)預(yù)警系統(tǒng),利于發(fā)現(xiàn)潛在的問題,避免日后財(cái)務(wù)危機(jī)對(duì)企業(yè)造成的巨大損失.
 文章從財(cái)務(wù)危機(jī)預(yù)警理論的國內(nèi)外發(fā)展史出發(fā)，表述了預(yù)警系統(tǒng)的功能和研究方法,在此理論基礎(chǔ)上,主要運(yùn)用Z-score模型對(duì)公司的財(cái)務(wù)狀況作了分析,并針對(duì)此提出了危機(jī)對(duì)策.
 【關(guān)鍵字】 財(cái)務(wù)危機(jī)；財(cái)務(wù)危機(jī)預(yù)警；Z計(jì)分模型

Abstract
 Enterprises are threated by crisis in the fierce market competition now. And the company is paying more attention to the Financial crisis prediction. If a company make a good use of  Financial crisis system ,it could escape from suffering loss. If enterprises can not effectively avoid risks, the crisis will spread within the enterprise fabric. And the central of enterprise funds -- financial system which is first affected  will trigger a financial crisis. when the crisis spread to beyond the enterprise bearable limits, a comprehensive crisis is imminent. During the Asian financial crisis, In Japan, Korea, Malaysia and other countries, many large enterprises frequently were defeated.  The reason is that in the company there is not management, but no financial risk to maintain high vigilance. Enterprises with good financial crisis early warning system will identify potential problems and prevent future financial crises causing huge losses for businesses.
 In this essay, I expounded on the history of the development of the theory of financial crisis early warning and early warning systems function and research methods. In this theoretical foundation.  Z-score main models was used to an analysis of the company's financial situation and put forward against this crisis response .
 Keywords:  Financial crisis Financial crisis prediction Model  Z-score  Model

目錄
摘要 1
【關(guān)鍵字】 1
Abstract 2
目錄 3
1 緒論 5
1.1  財(cái)務(wù)危機(jī)的存在及預(yù)警的意義 5
1.2 國內(nèi)外的研究現(xiàn)狀 7
1.2.1 國外學(xué)者對(duì)財(cái)務(wù)危機(jī)預(yù)警理論的研究 7
1.2.2 國內(nèi)學(xué)者對(duì)財(cái)務(wù)危機(jī)預(yù)警理論的研究 9
2  財(cái)務(wù)危機(jī)及其預(yù)警的涵義界定 11
2.1 財(cái)務(wù)危機(jī)的涵義 11
2.1.1 國外學(xué)者對(duì)財(cái)務(wù)危機(jī)的定義 11
2.1.2國內(nèi)學(xué)者對(duì)財(cái)務(wù)危機(jī)的定義 13
2.2 財(cái)務(wù)危機(jī)預(yù)警的涵義 14
2.2.1 財(cái)務(wù)危機(jī)預(yù)警的定義 14
2.2.2 財(cái)務(wù)危機(jī)預(yù)警的原則 15
3 財(cái)方法務(wù)危機(jī)預(yù)警的方法研究 16
3.1 財(cái)務(wù)報(bào)表分析法 16
3.2 單變量模型 17
3.3 多變量模型 17
Z分?jǐn)?shù)模型具體判斷標(biāo)準(zhǔn) 19
3.4 基于案例的預(yù)警方法 20
4 東方鋼構(gòu)公司財(cái)務(wù)危機(jī)預(yù)警系統(tǒng)的應(yīng)用分析 20
4.1 公司簡(jiǎn)介 20
該公司的主要產(chǎn)品 21
4.2公司財(cái)務(wù)危機(jī)預(yù)警系統(tǒng)得構(gòu)建 23
4.2.1公司財(cái)務(wù)預(yù)警系統(tǒng)的組織體系 23
4.2.2 公司財(cái)務(wù)預(yù)警系統(tǒng)的流程和內(nèi)容 24
4.3公司財(cái)務(wù)危機(jī)預(yù)警系統(tǒng)的應(yīng)用 25
4.3.1  2002, 2003年財(cái)務(wù)風(fēng)險(xiǎn)水平分析 26
4.3.2  2004年1季度財(cái)務(wù)風(fēng)險(xiǎn)水平分析 33
4.4化解財(cái)務(wù)危機(jī)的對(duì)策 36
結(jié)論 38
致謝 39
參考文獻(xiàn) 40