畢業(yè)設(shè)計(jì) 企業(yè)財(cái)務(wù)預(yù)警體系模型的構(gòu)建

公司進(jìn)行分析，設(shè)計(jì)了一套企業(yè)財(cái)務(wù)預(yù)警機(jī)制。本文主要從企業(yè)經(jīng)營管理者的角度出發(fā)，利用三大報(bào)表之間的聯(lián)系，運(yùn)用財(cái)務(wù)指標(biāo)，對(duì)企業(yè)的財(cái)報(bào)進(jìn)行了一元判定分析。本文以實(shí)證分析的方法對(duì)企業(yè)財(cái)報(bào)做了簡(jiǎn)單的分析，在Excel辦公軟件的基礎(chǔ)上，通過構(gòu)建財(cái)務(wù)預(yù)警體系模型發(fā)現(xiàn)問題，及時(shí)解決；做到防范于未然！旨在建立一個(gè)有較高可靠性、準(zhǔn)確性和較高實(shí)用價(jià)值的財(cái)務(wù)預(yù)警體系模型。

關(guān)鍵詞：財(cái)務(wù)風(fēng)險(xiǎn)，財(cái)務(wù)預(yù)警，財(cái)務(wù)指標(biāo)，模型
 

Abstract

How to identify potential business crisis before the onset of the crisis, and then use the correct method to circumvent, this is every company wants to do. However, many SME in China, and its significance can imagine!
I draw on the basis of previous studies on the status of domestic and international financial early warning of the review, the basic theory of financial early warning are summarized; for the characteristics of Chinese enterprises, Tong Nonferrous Metals Group Holdings Co., Ltd. for the analysis, design a set of corporate financial early warning mechanism. This article from the perspective of business managers, the use of the link between the three reports, the use of financial indicators, the earnings of companies carried out a dollar decision analysis. In this paper, the method of empirical analysis of earnings to do a simple analysis, based on the Excel office software, financial early warning system model by constructing identify problems and timely solutions; do preventive measures! Aims to establish a high reliability, accuracy and high practical value of the financial early warning system model.

 Keywords: financial risk, financial early warning, financial indicators, model
 

目 錄
第1章  導(dǎo)論 1
1.1研究背景 1
1.2國內(nèi)外研究現(xiàn)狀 1
1.2.1國外研究現(xiàn)狀 1
1.2.2國內(nèi)研究現(xiàn)狀 2
1.3  研究方法 3
1.4 研究?jī)?nèi)容 3
1.5研究意義 3
第2章  企業(yè)日常財(cái)務(wù)預(yù)警體系模型的理論綜述 5
2.1 財(cái)務(wù)預(yù)警體系有關(guān)概念 5
2.2 財(cái)務(wù)預(yù)警體系模型的功能 5
2.2.1 財(cái)務(wù)預(yù)警功能 5
2.2.2 財(cái)務(wù)糾錯(cuò)與免疫功能 5
2.2.3  財(cái)務(wù)危機(jī)情況應(yīng)對(duì)功能 5
2.3 財(cái)務(wù)預(yù)警體系模型的日常維護(hù)和管理 6
第3章  財(cái)務(wù)預(yù)警體系模型相關(guān)指標(biāo) 8
3.1 財(cái)務(wù)預(yù)警體系相關(guān)財(cái)務(wù)指標(biāo)選取的意義 8
3.2 財(cái)務(wù)預(yù)警體系相關(guān)財(cái)務(wù)指標(biāo)的選取 8
第4章  企業(yè)日常財(cái)務(wù)預(yù)警體系模型的實(shí)證分析 11
4.1 銅陵有色金屬集團(tuán)控股有限公司簡(jiǎn)介 11
4.2 銅陵有色金屬集團(tuán)控股有限公司財(cái)務(wù)報(bào)告實(shí)證分析 11
4.2.1 企業(yè)償債能力分析 11
4.2.2 企業(yè)營運(yùn)能力分析 14
4.2.3獲利能力分析 16
4.2.4 現(xiàn)金流量比率分析 18
4.3財(cái)務(wù)分析評(píng)價(jià)及意見 18
第5章  結(jié)論 20
5.1 本文的創(chuàng)新及局限 20
5.2 企業(yè)財(cái)務(wù)預(yù)警體系模型的前景及展望 20
致  謝 22
參考文獻(xiàn) 23
附錄A 資產(chǎn)負(fù)債表 24
附錄B 利潤表 29
附錄C 現(xiàn)金流量表 31