【摘要】：經(jīng)濟全球化使得企業(yè)之間的競爭加劇，企業(yè)的競爭對手越來越多，競爭壓力也越來越大，企業(yè)之間的競爭內(nèi)容也越來越復雜。裝備制造業(yè)為我國的國防建設(shè)和國民經(jīng)濟提供了大量的生產(chǎn)技術(shù)裝備，在制造業(yè)中占據(jù)重要地位。遼寧省的裝備制造業(yè)發(fā)展基礎(chǔ)得天獨厚，有堅實雄厚的工業(yè)基礎(chǔ)和較為完整的產(chǎn)業(yè)體系。近年來，受國際金融危機的影響，制造業(yè)的產(chǎn)量不斷下滑，裝備制造業(yè)自然受到?jīng)_擊，企業(yè)普遍出現(xiàn)訂單減少、產(chǎn)品滯銷、利潤下滑的現(xiàn)象。因此，分析遼寧省裝備制造業(yè)上市公司的財務風險對于企業(yè)發(fā)展具有意義。 本文以遼寧省裝備制造業(yè)上市公司為研究對象，，大體按照“提出問題——分析問題——解決問題”的基本思路，運用規(guī)范與案例分析相結(jié)合的方法，對遼寧省裝備制造業(yè)上市公司財務風險進行分析。首先通過梳理和歸納遼寧省制造業(yè)上市企業(yè)財務風險的基本理論；其次，借助沈陽機床股份有限公司財務報表深入分析裝備制造業(yè)上市公司的財務風險，在此基礎(chǔ)上從財務風險的角度提出了遼寧省裝備制造業(yè)財務風險的防范與控制措施。為其提供相應的財務風險預警，提前判斷企業(yè)所處的財務風險階段，并及時調(diào)整相應的財務戰(zhàn)略和經(jīng)營戰(zhàn)略，防患于未然，在越來越激烈的市場競爭中占據(jù)重要的地位。
[Abstract]:Economic globalization intensifies the competition among enterprises, with more and more competitors, more and more competition pressure, and more complex competition content among enterprises. The equipment manufacturing industry provides a large amount of production technology and equipment for the national defense construction and national economy of our country, and occupies an important position in the manufacturing industry. Liaoning's equipment manufacturing industry has a strong industrial base and a relatively complete industrial system. In recent years, under the influence of the international financial crisis, the output of the manufacturing industry has been declining, and the equipment manufacturing industry has naturally been hit. Enterprises generally appear the phenomenon of decreasing orders, unsalable products and declining profits. Therefore, it is significant for enterprises to analyze the financial risk of Liaoning equipment manufacturing listed companies. In this paper, the listed companies of Liaoning equipment manufacturing industry are taken as the research object, and according to the basic idea of "posing problem-analyzing problem-solving problems", the method of combining norm with case analysis is used. The financial risk of listed companies in Liaoning equipment manufacturing industry is analyzed. Firstly, the basic theory of financial risk of listed manufacturing enterprises in Liaoning Province is summarized. Secondly, with the help of the financial statements of Shenyang Machine tool Co., Ltd, the financial risk of listed companies in equipment manufacturing industry is analyzed deeply, and on this basis, the prevention and control measures of financial risk of Liaoning equipment manufacturing industry are put forward from the angle of financial risk. It provides the corresponding financial risk early warning, judges the financial risk stage of the enterprise in advance, and adjusts the corresponding financial strategy and the management strategy in time, takes the important position in the more and more fierce market competition.
【學位授予單位】：武漢工程大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.4

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