《企业财务预警体系模型的构建》-毕业论文.doc

毕业论文 企业财务预警体系模型的构建 The enterprise daily finance crisis forewarns model construction 摘 要 如何在企业危机来临之前发现潜在的危机，然后运用正确的方法加以规避，这是每个企业都想做到的。然而在中小企业众多的中国，其意义就可想而知了！ 本人借鉴前人研究的基础上，对国内外财务预警现状进行了述评，对财务预警的基本理论进行了总结；针对中国企业的特点，对铜陵有色金属集团控股有限公司进行分析，设计了一套企业财务预警机制。本文主要从企业经营管理者的角度出发，利用三大报表之间的联系，运用财务指标，对企业的财报进行了一元判定分析。本文以实证分析的方法对企业财报做了简单的分析，在Excel办公软件的基础上，通过构建财务预警体系模型发现问题，及时解决；做到防范于未然！旨在建立一个有较高可靠性、准确性和较高实用价值的财务预警体系模型。 关键词：财务风险，财务预警，财务指标，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 PAGE 6 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc293042233 第1章 导论 PAGEREF _Toc293042233 \h 1 HYPERLINK \l _Toc293042234 1.1研究背景 PAGEREF _Toc293042234 \h 1 HYPERLINK \l _Toc293042235 1.2国内外研究现状 PAGEREF _Toc2930