中小企业财务风险评价体系的构建
摘 要
近几年，随着企业规模经营的不断深入，中小型企业的规模经营也越来越受到人们的关注。文章通过对我国民营企业财务风险的基本特点的分析，对我国民营企业的财务风险进行了较为全面的分析。本文仅就如何运用模糊综合评判的方法，对企业的财务风险进行评估，包括盈利、资产营运能力、偿债能力、发展能力等指标。本文从投资风险、融资风险、营运能力和现金流量风险三个方面入手，运用 AHP方法，建立了一套适合我国中小企业发展的指标体系。
关键词：中小型企业 金融风险 评估制度
Abstract
In recent years, with the continuous deepening of enterprise scale management, the scale management of small and medium-sized enterprises has also attracted more and more attention. Through the analysis of the basic characteristics of the financial risks of private enterprises in China, this paper makes a comprehensive analysis of the financial risks of private enterprises in China. This paper only discusses how to use the method of fuzzy comprehensive evaluation to evaluate the financial risks of enterprises, including profitability, asset operation ability, solvency, development ability and other indicators. Starting from three aspects of investment risk, financing risk, operating capacity and cash flow risk, this paper uses AHP method to establish a set of indicator system suitable for the development of small and medium-sized enterprises in China.
Key words:Small and medium-sized enterprises Financial risk Evaluation system
目 录
摘 要 I
Abstract II
1 前言 1
2 中小企业的主要金融风险 1
2.1 风险的投资 1
2.2 融资的风险 2
2.3 资金周转的风险 3
2.4 经营风险 4
3 中小企业融资风险影响因素分析 5
3.1 内因 5
3.2 外在的影响 5
4 我国中小企业财务风险评估系统的建立 6
4.1 选择指标的原则 6
4.2 对评估指标的解读 7
5 结论 9
参考文献 10
致 谢 11
摘 要
近几年，随着企业规模经营的不断深入，中小型企业的规模经营也越来越受到人们的关注。文章通过对我国民营企业财务风险的基本特点的分析，对我国民营企业的财务风险进行了较为全面的分析。本文仅就如何运用模糊综合评判的方法，对企业的财务风险进行评估，包括盈利、资产营运能力、偿债能力、发展能力等指标。本文从投资风险、融资风险、营运能力和现金流量风险三个方面入手，运用 AHP方法，建立了一套适合我国中小企业发展的指标体系。
关键词：中小型企业 金融风险 评估制度
Abstract
In recent years, with the continuous deepening of enterprise scale management, the scale management of small and medium-sized enterprises has also attracted more and more attention. Through the analysis of the basic characteristics of the financial risks of private enterprises in China, this paper makes a comprehensive analysis of the financial risks of private enterprises in China. This paper only discusses how to use the method of fuzzy comprehensive evaluation to evaluate the financial risks of enterprises, including profitability, asset operation ability, solvency, development ability and other indicators. Starting from three aspects of investment risk, financing risk, operating capacity and cash flow risk, this paper uses AHP method to establish a set of indicator system suitable for the development of small and medium-sized enterprises in China.
Key words:Small and medium-sized enterprises Financial risk Evaluation system
目 录
摘 要 I
Abstract II
1 前言 1
2 中小企业的主要金融风险 1
2.1 风险的投资 1
2.2 融资的风险 2
2.3 资金周转的风险 3
2.4 经营风险 4
3 中小企业融资风险影响因素分析 5
3.1 内因 5
3.2 外在的影响 5
4 我国中小企业财务风险评估系统的建立 6
4.1 选择指标的原则 6
4.2 对评估指标的解读 7
5 结论 9
参考文献 10
致 谢 11
