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1、南京航空航天大学硕士学位论文基于现金流量的企业财务风险评价研究姓名：储飞飞申请学位级别：硕士专业：会计学指导教师：仇冬芳2010-12基于现金流量的企业财务风险评价研究IIAbstractNowadays,theeconomicenvironmentiscomplicated.Economicfluctuation,marketcompetitionandtheinformationasymmetrymakeenterprisesfacingvariousuncertainty,andriskmanagementhasbecomeanimportan
2、tpartofenterprisemanagement.Financialriskasthekeylinkofriskmanagementisimportantintheprocessofdevelopmentofenterprise.Cashisarelativelyscarceresourceintheperiodoftime，theoperationprocessintheenterprise,fromthecashinvestment,productionandsalesuntilthecashbacktherealizationthatin
3、thisseriesofsessions,theadequacyandeffectivenessofcashsurvivalanddevelopmentofenterpriseswillplayacrucialrole.Thispaperfirstintroducesexistingenterprisefinancialriskassessmentmethod,andanalyzedtheirdefects,thenfromtheangleofcashflow,putsforwardtheenterprisefinancialriskevaluati
4、onofthecashflowmethod,andexplainsthecashflowmethodadvantage.Inthispaper,thecorporatefinancialriskassessmentmodelcombinesthecashflowandtheBPneuralnetworktoconstructanewenterprisesystemforfinancialriskassessment,bothtoovercometheexistingfinancialriskofthedefect,andalsoplaythearti
5、ficialneuralnetworkadvantage.Intheempiricalpartofthewineindustryofthe27listedcompaniesassamples,theabovemodelthatwasconstructedoutofafinancialriskassessmentwasused,theresultsshowthatthefinancialriskassessmentmodelconstructedtoachievethedesiredeffect.Finally,fromoperatingactivit
6、ies,financingactivitiesandinvestingactivitiesofthethreeaspectsoffinancialriskcontrolaredescribed.Keywords:CashFlow,FinancialRisk,BPNeuralNetwork,RiskControl南京航空航天大学硕士学位论文V图表清单图1.1研究框架结构图....................................................6图3.1基于现金流的财务风险识别示意图....................
7、...............17图4.1BP神经网络拓扑结构图…………………………………………………………..22图4.2BP神经网络算法流程图............................................23图4.3识别财务风险的指标体系结构图.....................................25图4.4BP神经网络训练误差效果图........................................31图4.5测试误差效果图................................
8、...................33图5.1最小成本法确定的应收账款规模………………………………………
