财务风险识别和度量.doc

本科毕业设计（论文） ( 2012届 ) 题 目： 浅析上市公司财务风险的识别与度量 系 别： 会计系 专 业： 财务管理 学生姓名： 袁浩哲 学号： 指导教师： 仓勇涛 职称： 副教授 完成时间： 2012 年 4 月 5 日 成 绩： 浅析上市公司财务风险的识别与度量 摘 要：企业财务状况的好坏直接影响企业的生存和发展，进而影响我国的经济发展和社会稳定，对企业财务风险管理进行系统深入的研究，具有极为重要的意义。财务风险识别是企业财务风险管理的第一步，财务风险识别工作进行的是否全面、深刻直接影响整个财务风险管理工作的最终结果；而财务风险的度量是财务风险管理的重要内容。由于我国关于财务风险管理理论的研究还不够完善，因此研究我国企业财务风险的识别和度量具有非常重要的理论价值和现实意义。本文在总结财务风险各种识别方法的基础上，针对我国企业财务风险的特点，指出了识别企业财务风险的基本方法，并对各方法进行阐述；提出了两种度量财务风险的方法。对韵升集团财务风险的案例分析过程中，主要通过指标分析法，进行财务风险的识别；在财务风险的度量上，则采用了财务杠杆分析法与F分数模型法。 关键词：财务风险；风险识别；风险度量 Analysis of listed companies financial risk identification and measurement Abstract: The financial situation of enterprises has a direct impact on business survival and development，thereby affecting Chinese economic development and social stability．So it is of great significance to research enterprise financial risk management in—depth．Financial risk identification is the first step of enterprise financial risk management，which has a direct impact on the final outcome of the entire financial risk management; Measure of financial risk is an important content of the financial risk management. Because the study on financial risk management of our country is still at the starting stage，the research on the method of enterprise financial risk identification and measurement is of very important theoretical and practical significance． Based on the summarization of the financial risk of various identification methods and the characteristics of the financial risks of enterprise in our country, points out the basic methods of recognizing the financial risks, and expounds the methods; Put forward two ways to measure the financial risk. During the process of empirical analysis of measuring risk, mainly through the index analysis to recognize the financial risk; when I measure the financial risk, finan