毕业设计 企业财务预警体系模型的构建.doc

毕业设计 企业财务预警体系模型的构建

公司进行分析，设计了一套企业财务预警机制。本文主要从企业经营管理者的角度出发，利用三大报表之间的联系，运用财务指标，对企业的财报进行了一元判定分析。本文以实证分析的方法对企业财报做了简单的分析，在Excel办公软件的基础上，通过构建财务预警体系模型发现问题，及时解决；做到防范于未然！旨在建立一个有较高可靠性、准确性和较高实用价值的财务预警体系模型。

关键词：财务风险，财务预警，财务指标，模型
 

Abstract

How to identify potential business crisis before the onset of the crisis, and then use the correct method to circumvent, this is every company wants to do. However, many SME in China, and its significance can imagine!
I draw on the basis of previous studies on the status of domestic and international financial early warning of the review, the basic theory of financial early warning are summarized; for the characteristics of Chinese enterprises, Tong Nonferrous Metals Group Holdings Co., Ltd. for the analysis, design a set of corporate financial early warning mechanism. This article from the perspective of business managers, the use of the link between the three reports, the use of financial indicators, the earnings of companies carried out a dollar decision analysis. In this paper, the method of empirical analysis of earnings to do a simple analysis, based on the Excel office software, financial early warning system model by constructing identify problems and timely solutions; do preventive measures! Aims to establish a high reliability, accuracy and high practical value of the financial early warning system model.

 Keywords: financial risk, financial early warning, financial indicators, model
 

目 录
第1章  导论 1
1.1研究背景 1
1.2国内外研究现状 1
1.2.1国外研究现状 1
1.2.2国内研究现状 2
1.3  研究方法 3
1.4 研究内容 3
1.5研究意义 3
第2章  企业日常财务预警体系模型的理论综述 5
2.1 财务预警体系有关概念 5
2.2 财务预警体系模型的功能 5
2.2.1 财务预警功能 5
2.2.2 财务纠错与免疫功能 5
2.2.3  财务危机情况应对功能 5
2.3 财务预警体系模型的日常维护和管理 6
第3章  财务预警体系模型相关指标 8
3.1 财务预警体系相关财务指标选取的意义 8
3.2 财务预警体系相关财务指标的选取 8
第4章  企业日常财务预警体系模型的实证分析 11
4.1 铜陵有色金属集团控股有限公司简介 11
4.2 铜陵有色金属集团控股有限公司财务报告实证分析 11
4.2.1 企业偿债能力分析 11
4.2.2 企业营运能力分析 14
4.2.3获利能力分析 16
4.2.4 现金流量比率分析 18
4.3财务分析评价及意见 18
第5章  结论 20
5.1 本文的创新及局限 20
5.2 企业财务预警体系模型的前景及展望 20
致  谢 22
参考文献 23
附录A 资产负债表 24
附录B 利润表 29
附录C 现金流量表 31