基于VAR的制造業(yè)上市公司財務(wù)風(fēng)險評價實(shí)證研究
[Abstract]:As a traditional industry in China's industrial field, manufacturing industry not only has an important contribution to China's economic growth, but also relates to the stability of the country, and plays an irreplaceable role in solving the problem of employment. However, due to the uneven development, the manufacturing industry plays an irreplaceable role in solving the problem of employment. The technical content is not high, the management idea is old, the risk awareness is not enough, the level of our manufacturing enterprises is uneven, compared with the developed countries abroad, there is still a big gap. In the current competitive international market environment is easy to be eliminated, there is a greater financial risk. Moreover, some of the manufacturing enterprises listed on the market are some old state-owned enterprises in our country. These enterprises are relatively old in general management concepts, do not have enough understanding of risks, and are less resistant to risks. Therefore, it is very important to evaluate the financial risk of listed manufacturing companies. At home and abroad, there are some research results in the identification of financial risk, risk assessment method and model construction, but in the existing research, the selection of index system mostly adopts qualitative method and does not take market risk into account. Firstly, this paper expounds the concept of enterprise financial risk and its related theoretical knowledge, and analyzes the characteristics, causes and main methods of financial risk evaluation of listed companies in manufacturing industry. It lays a theoretical foundation for enterprise financial risk evaluation. Then the main factors affecting the financial risk of listed companies in manufacturing industry and the selection principles and methods of evaluation indexes are given, and the evaluation indexes are screened by the combination of qualitative and quantitative methods. The financial risk evaluation index system and evaluation model of manufacturing listed companies are constructed. Taking 50 listed manufacturing companies as financial data samples, the factor analysis is carried out on the index system of unincorporated VAR and VAR, respectively. The effectiveness of the two groups of factor analysis is compared with regression analysis. The results show that the index system of VAR can better evaluate the financial risk of listed manufacturing companies. Finally, on the basis of the financial risk evaluation model, the paper gives the specific application of financial risk evaluation to some listed companies in manufacturing industry, and gives the corresponding financial risk. To the enterprise's production and management decision to provide a certain guiding role. The research shows that the index system of financial risk evaluation of listed manufacturing companies is more effective, and it is necessary and effective to apply VAR to the index system of financial risk evaluation. The implementation and application of the financial risk evaluation model of listed manufacturing companies incorporated into VAR will provide a scientific basis for investors, managers and managers to evaluate the financial risks of enterprises, which is of great practical significance.
【學(xué)位授予單位】:武漢理工大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2013
【分類號】:F275;F426.4
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