【作者】 王莹；

【导师】 金燕华；

【作者基本信息】 北京化工大学 ， 企业管理， 2007， 硕士

【摘要】 企业财务状况的好坏直接影响企业的生存和发展，进而影响我国的经济发展和社会稳定。对企业财务风险管理进行系统深入的研究，具有极为重要的意义。财务风险识别是企业财务风险管理的第一步，财务风险识别工作进行的是否全面、深刻直接影响整个财务风险管理工作的最终结果；财务风险度量是企业财务风险管理的核心内容。由于我国关于财务风险管理理论的研究还处于起步阶段，因此研究我国企业财务风险的识别和度量方法具有非常重要的理论价值和现实意义。本文在总结财务风险各种识别方法的基础上，针对我国企业财务风险的特点，指出我国企业各种财务风险的识别方法；运用实证研究的方法，选择微观经济杠杆这一大家熟悉的财务风险度量工具，通过因子模型法对企业综合效益进行评价，以评价结果最好的组中的企业杠杆系数的范围作为该行业杠杆系数的合理值域范围，从而实现对我国企业财务风险的度量；针对理论研究和实证分析结果，提出关于我国企业财务风险管理的对策。相对于以往研究，本文在对我国企业的财务风险进行度量时，采用了因子模型法和杠杆分析法相结合的方法，充分考虑了反映企业规模的资产总额等因素，以期使本文的研究结论和对策对我国的企业经营者、企业投资者和国家而言都有一定的借鉴意义。更多还原

【Abstract】 The financial situation of enterprises has a direct impact on business survival and development, thereby affecting China’s economic development and social stability. So it is of great significance to research enterprise financial risk management in-depth. Financial risk identification is the first step of enterprise financial risk management, which has a direct impact on the final outcome of the entire financial risk management. Financial risk measurement is the core of enterprise financial risk management. Because the study on financial risk management of our country is still at the starting stage, the research on the method of enterprise financial risk identification and measurement is of very important theoretical and practical significance.On the basis of summing up various identification methods of financial risk, the dissertation concludes identification methods of various financial risks in our enterprises in view of enterprise financial risk characteristics. Through empirical method, the dissertation measures the financial risk by micro-economic levers that we are familiar with. Firstly,The dissertation evaluates enterprise comprehensive benefits through component model. Secondly, choosing enterprises leverage coefficient in the best evaluating group as a lever coefficient of reasonable range in this industry. The dissertation gives solutions against enterprise financial risk management on the basis of theoretical research and empirical results.Compared with the previous study, the dissertation uses both component model and leverage analysis method to measure domestic enterprise financial risk. It is expected that the conclusion of the research has significance for both our country and enterprise investors.更多还原