本文關(guān)鍵詞： 大連港集團(tuán) 財(cái)務(wù)預(yù)警 模糊綜合評(píng)價(jià)　出處：《大連理工大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：隨著經(jīng)濟(jì)全球一體化的深入,市場(chǎng)競(jìng)爭(zhēng)也日趨激烈,企業(yè)隨時(shí)有面臨財(cái)務(wù)風(fēng)險(xiǎn)的可能,財(cái)務(wù)預(yù)警研究受到了企業(yè)和學(xué)者越來(lái)越多的關(guān)注。 大連港集團(tuán)有限公司(正文簡(jiǎn)稱(chēng)“大連港集團(tuán)”)是國(guó)內(nèi)首家同時(shí)擁有A+H雙融資平臺(tái)的港口類(lèi)上市公司,在國(guó)際宏觀經(jīng)濟(jì)環(huán)境不穩(wěn)定,國(guó)內(nèi)經(jīng)濟(jì)結(jié)構(gòu)轉(zhuǎn)型、內(nèi)需規(guī)�？s小、港口之間競(jìng)爭(zhēng)加劇的情況下,其財(cái)務(wù)風(fēng)險(xiǎn)管理不容忽視。 有別于其他的財(cái)務(wù)預(yù)警方法,本文采取財(cái)務(wù)報(bào)表分析與模糊綜合評(píng)價(jià)方法相結(jié)合的方式來(lái)進(jìn)行企業(yè)財(cái)務(wù)預(yù)警研究,從而更全面地評(píng)估大連港集團(tuán)的財(cái)務(wù)狀況。 本文共分為四章,第一章為緒論,介紹了本文的研究背景和意義,也簡(jiǎn)要介紹了國(guó)內(nèi)外相關(guān)文獻(xiàn),在此基礎(chǔ)上,介紹了本文的研究思路和研究方法。 第二章為財(cái)務(wù)預(yù)警理論綜述,詳細(xì)介紹了現(xiàn)有的財(cái)務(wù)預(yù)警方法,并分析各種預(yù)警方法的優(yōu)點(diǎn)與不足,同時(shí)闡明了選擇模糊綜合評(píng)價(jià)方法的理由。 第三章是本文討論的重點(diǎn)。首先,作者根據(jù)財(cái)務(wù)預(yù)警的相關(guān)理論,構(gòu)建大連港集團(tuán)的財(cái)務(wù)預(yù)警指標(biāo)體系；然后,從盈利能力、償債能力、營(yíng)運(yùn)能力、發(fā)展能力和現(xiàn)金保障能力等5個(gè)方面,對(duì)大連港五年間的財(cái)務(wù)報(bào)表進(jìn)行分析,并結(jié)合比較其他港口的財(cái)務(wù)情況,找出其財(cái)務(wù)上存在的問(wèn)題；通過(guò)專(zhuān)家調(diào)查法和模糊綜合評(píng)價(jià)體系,構(gòu)建財(cái)務(wù)預(yù)警模型；最后,進(jìn)行模糊綜合評(píng)價(jià)分析,得到評(píng)價(jià)結(jié)果并加以分析。 第四章分析了大連港集團(tuán)在財(cái)務(wù)和經(jīng)營(yíng)上面臨的主要問(wèn)題、潛在風(fēng)險(xiǎn)以及成因,并提出防范風(fēng)險(xiǎn)的建議。 本文在對(duì)大連港財(cái)務(wù)報(bào)表進(jìn)行分析的基礎(chǔ)上,運(yùn)用定性與定量相結(jié)合的分析方式進(jìn)行綜合分析評(píng)價(jià),可以更全面地反映企業(yè)財(cái)務(wù)狀況,并找出企業(yè)潛在的財(cái)務(wù)風(fēng)險(xiǎn),使企業(yè)能夠采取相應(yīng)的措施來(lái)防范財(cái)務(wù)危機(jī)的發(fā)生。
[Abstract]:With the deepening of global economic integration, market competition is becoming more and more fierce. Enterprises are facing financial risks at any time, and financial early warning research has been paid more and more attention by enterprises and scholars. Dalian Port Group Co., Ltd (abbreviated as "Dalian Port Group") is the first port listed company with A / H dual financing platform in China, which is unstable in the international macroeconomic environment. The financial risk management should not be ignored when the domestic economic structure is transformed, the scale of domestic demand is reduced, and the competition between ports is intensified. Different from other financial early warning methods, this paper adopts the combination of financial statement analysis and fuzzy comprehensive evaluation method to study the financial early warning of enterprises. Thus a more comprehensive assessment of the financial situation of Dalian Port Group. This paper is divided into four chapters. The first chapter is the introduction, which introduces the research background and significance of this paper, and also briefly introduces the relevant literature at home and abroad. On this basis, the paper introduces the research ideas and research methods. The second chapter is a review of the theory of financial early warning, introduces the existing financial early warning methods in detail, analyzes the advantages and disadvantages of various early warning methods, and expounds the reasons for choosing the fuzzy comprehensive evaluation method. The third chapter is the focus of this paper. Firstly, according to the relevant theory of financial early warning, the author constructs the financial early-warning index system of Dalian Port Group. Then, from the five aspects of profitability, solvency, operating capacity, development capacity and cash support ability, this paper analyzes the financial statements of Dalian Port for five years, and compares the financial situation of other ports. Identify its financial problems; Through the expert investigation method and the fuzzy comprehensive evaluation system, constructs the financial early warning model; Finally, the fuzzy comprehensive evaluation analysis is carried out, and the evaluation results are obtained and analyzed. Chapter 4th analyzes the main financial and operational problems, potential risks and causes of Dalian Port Group, and puts forward some suggestions to prevent them. Based on the analysis of the financial statements of Dalian Port, this paper uses the combination of qualitative and quantitative analysis to comprehensively analyze and evaluate the financial situation of enterprises. And find out the potential financial risks, so that enterprises can take appropriate measures to prevent the occurrence of financial crisis.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F552.6;F550.66

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