资源描述:
《财务预警地指导应用问题研究-以苏宁电器为例.doc》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、宁电器财务预警应用研究学生:兰兰班级:110971指导老师:胡剑芬摘要:每个管理者都面临着企业出现财务风险这一问题,当企业出现财务风险则时,如果企业管理者没有及时发现问题并加以有效措施进行补救,财务风险进一步加大,最后导致发生破产的风险。由此可见,财务风险防不论是对企业、债权人乃至国家都至关重要。因此,企业进行财务风险预警具有十分重要的研究价值。本文以宁电器为研究对象,研究该企业对于财务预警这一举措的实际应用情况。本文先是从财务预警理论入手,对财务预警的相关理论知识进行阐述,接着在新浪财经网上找到了宁电器2012年、2013年和2014年的财务报表及财务指标,分别对财务报
2、表上的数据进行分析,通过分析可以了解到企业近几年在日常经营以及运营管理上存在的问题。接着运用财务预警分析方法中的单变量分析方法分析企业选取的各项财务指标,对企业的偿债能力、盈利能力、营运能力和发展能力加以分析阐述。另外,还用了多变量分析方法中玲的Z值判别函数这一方法,对宁电器的部分财务数据进行分析,计算出判别模型中的4个自变量值,得出了企业三年的Z分值,对照玲的Z值判别函数的判别法则了解企业各年的财务状况,判断企业在该年度是否存在财务危机。最后,根据上述财务数据研究结果发现企业在财务管理上存在的问题,针对存在的问题提出相应的对策,并对此研究做一个总的结论。关键词:财务预警
3、财务风险财务指标预警模型指导老师签名:Researchonthefinancial early warningofSuningApplianceStudentname:LiuLanLanClass:110971Supervisor:HuJianFenAbstract: Every management is facing the enterprise financial risk of the problem, when enterprise financial risk has a negative influence , if the enterprise mana
4、gers have found the problem in time and take effective measures to remedy, further intensify the financial risks, Financial risk prevention, therefore, they are crucial to enterprises, creditors and even the country. Therefore, the enterprise financial risk early warning plays a very imp
5、ortant research value. This article first from the theory of financial early warning of related theory of financial early warning system is expounded, then in Sina Finance Online to find the Suning Appliance in 2012, 2013 and 2014 financial statements and financial indicators, respectivel
6、y on the financial statement data analysis. Through the analysis, we can understand the enterprise in recent years in the daily operation and management problems. Then use financial early-warning method of single variable analysis method combined with the financial indicators, to enterpri
7、se's debt paying ability, profit ability, operation ability and development ability of an analysis. Also, multivariate analysis method in Zhang Ling's Z-score discriminate function this method, Suning Appliance for some financial data analysis, calculate the discrim