高速公路公司财务预警指标及模型研究-会计学专业论文.docxVIP

武汉理工大学硕士学位论文Abstract 武汉理工大学硕士学位论文 Abstract The expressway is an important infrastructure of our country．It is a kind of special merchandise，which is not only public welfare but also a merchandise．Under the condition of socialist market economy，the expressway is built with the support of national financial allocations，bank loan，or other funds．It provides US service with charging(i．e．while offering good service to society and users，it takes the toll from the users in the the form of vehicle toils)．On this point，it is the loan that supports building the expressway．Great amounts of debt may cause the debt crisis；On the other hand，the financial management of the expressway company，which is affected by the macro economy of the country and management characteristic of its own,is monopolistic and its profit is stable．Its business performance is often more outstanding．It’S easier to get funds from the capital market for these companies．But the investment is more enormous and the payoff period is longer,SO companies also face the threat of various risk in the management process．In our country，the study on early·warning of financial risk is just on the t eginning of its development and the financial administrative staffs’sense of risk is thin，SO,the study on early-warning system of financial risk has very important realistic meanings． On the basis of consulting current research results both in China and abroad，I have studied and thought deeply for a long time．I researched the data of Some expressway companies．Now the whole thinking of this text has Come into being． First of all，I made deep understanding and analysis OU domestic and international financial affairs early-warning research state as well as the trade background of our domestic expressway companies．After that，I have gotten a grasP in rough about development states and trade characteristics of expressway companies． Then，on the basis of index systems of expressway company performance appraisal in the enterprise p