我國石化行業(yè)民營企業(yè)財(cái)務(wù)危機(jī)預(yù)警研究
本文選題:民營石化企業(yè) + 財(cái)務(wù)危機(jī) ; 參考:《北京化工大學(xué)》2013年碩士論文
【摘要】:石化行業(yè)作為我國經(jīng)濟(jì)發(fā)展的支柱產(chǎn)業(yè)之一,在國民經(jīng)濟(jì)的快速發(fā)展中占據(jù)重要地位,其為我國經(jīng)濟(jì)的可持續(xù)發(fā)展做出了積極的突出貢獻(xiàn)。因國有石化企業(yè)的壟斷經(jīng)營給整個石化行業(yè)市場帶來技術(shù)研發(fā)效率低、生產(chǎn)效率低、市場效率低、資源配置極不合理等消極現(xiàn)象,面對國有石化行業(yè)發(fā)展的諸多不利形勢,無論從能源安全還是刺激國有石化企業(yè)發(fā)展等方面,政府都應(yīng)鼓勵民營企業(yè)進(jìn)軍石化行業(yè)。民營企業(yè)進(jìn)軍石化行業(yè),其對國有石化企業(yè)的競爭沖擊力不會亞于跨國石化公司,鑒于“十二五”作為產(chǎn)業(yè)改革的關(guān)鍵期,政府倡導(dǎo)改革進(jìn)一步深化,在這一由工業(yè)中期向工業(yè)后期過渡的關(guān)鍵期,政府應(yīng)加大對民營石化企業(yè)的扶持力度,力爭在石化行業(yè)形成以國有石化企業(yè)與民營石化企業(yè)共同發(fā)展的良好態(tài)勢。 目前,企業(yè)財(cái)務(wù)危機(jī)預(yù)警研究是一比較年輕的專業(yè)學(xué)術(shù)研究領(lǐng)域,因我國有關(guān)上市公司監(jiān)管機(jī)構(gòu)還未對各行業(yè)上市公司如何運(yùn)用財(cái)務(wù)危機(jī)預(yù)警作出相關(guān)的規(guī)定。到迄今為止,關(guān)于對石化行業(yè)及民營企業(yè)財(cái)務(wù)預(yù)警的學(xué)術(shù)研究尚且不多:而且對石化行業(yè)民營財(cái)務(wù)危機(jī)預(yù)警模型的實(shí)證研究更是涉及較少。為此本文將以民營石化企業(yè)為研究對象,了解我國民營石化企業(yè)的發(fā)展現(xiàn)狀及財(cái)務(wù)運(yùn)行特點(diǎn);全面分析導(dǎo)致民營石化企業(yè)財(cái)務(wù)狀況惡化的內(nèi)外影響因素;深入探討企業(yè)財(cái)務(wù)實(shí)際運(yùn)行狀況,,加強(qiáng)財(cái)務(wù)狀況的事前監(jiān)測,及時跟蹤財(cái)務(wù)各個環(huán)節(jié)的運(yùn)行態(tài)勢,力爭能盡早的發(fā)現(xiàn)導(dǎo)致財(cái)困境的征兆信號,從而避免或減少對企業(yè)的不必要破壞。 鑒于石化行業(yè)中民營企業(yè)這一經(jīng)濟(jì)主體對經(jīng)濟(jì)、社會發(fā)展起到極大地推動作用,本文將本著以定性與定量分析相結(jié)合的原則來進(jìn)行石化行業(yè)民營企業(yè)財(cái)務(wù)危機(jī)預(yù)警的實(shí)證研究。從定性角度分析研究主體財(cái)務(wù)預(yù)警發(fā)展?fàn)顩r及成因,然后利用統(tǒng)計(jì)軟件SPSS.17對選取的37個企業(yè)樣本資料及數(shù)據(jù)進(jìn)行定量實(shí)證分析,構(gòu)建一個適合民營石化企業(yè)的財(cái)務(wù)危機(jī)預(yù)警模型,最后將針對分析結(jié)果提出主要結(jié)論與展望。
[Abstract]:As one of the pillar industries of China's economic development, the petrochemical industry occupies an important position in the rapid development of the national economy. It has made a positive and outstanding contribution to the sustainable development of our country's economy. The monopoly management of the state-owned petrochemical enterprises has brought low efficiency, low production efficiency and low market efficiency to the whole petrochemical industry market. In the face of many negative phenomena such as unreasonable resource allocation and so on, the government should encourage private enterprises to enter petrochemical industry, whether from energy security or to stimulate the development of state-owned petrochemical enterprises. In view of the "12th Five-Year" as the key period for the industrial reform, the government advocates the further deepening of the reform. In this period from the middle period of industry to the later period of the industry, the government should strengthen the support to the private petrochemical enterprises and strive to form the good development of the petrochemical enterprises and the private petrochemical enterprises in the petrochemical industry. Good posture.
At present, the research of enterprise financial crisis early warning is a relatively young professional academic research field, because the regulatory agencies of Listed Companies in China have not yet made relevant regulations on how to use financial crisis early warning for listed companies in various industries. So far, there are still few academic studies on the financial early-warning of the petrochemical industry and the civil enterprises. Moreover, the empirical research on the early warning model of the private financial crisis in the petrochemical industry is less involved. Therefore, this paper will take private petrochemical enterprises as the research object, understand the development status and financial operation characteristics of private petrochemical enterprises in our country, analyze the internal and external factors that lead to the deterioration of the financial situation of private petrochemical enterprises in an all-round way, and discuss the enterprises in depth. In order to avoid or reduce unnecessary damage to the enterprise, the actual operating situation of the financial industry, the monitoring of the financial situation in advance, the timely tracking of the operational situation of the financial links, and the early discovery of the signs of the financial distress.
In view of the economic and social development of the private enterprises in the petrochemical industry, the economic and social development has been greatly promoted. This paper will carry out an empirical study on the financial crisis early warning of the private enterprises in petrochemical industry in accordance with the principle of combining qualitative and quantitative analysis. The statistical software SPSS.17 is used to make a quantitative and empirical analysis of the selected sample data and data of 37 enterprises to build a financial crisis early warning model suitable for private petrochemical enterprises. Finally, the main conclusions and prospects will be put forward for the results of the analysis.
【學(xué)位授予單位】:北京化工大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2013
【分類號】:F275;F426.722
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