摘要近年来,由于我国太阳能光伏行业内外环境不景气,光伏企业的发展遇到了瓶颈。本文就以中环股份为例,阐述引发国内太阳能光伏企业财务风险的成因,针对中环股份存在的财务风险进行综合分析,提出解决措施与参考性建议。本文从光伏行业特征和生命周期的角度,对光伏企业财务风险预警指标的选取进行了探讨。本文在采用功效系数风险预警模型分析企业的财务风险状况的同时,辅之以财务指标的分析方法,综合分析企业潜在的财务风险。63993
因为近几年的财务状况并不能全面准确地反映财务风险状况,所以文章的结论还会存在一定的局限性,随着理论研究的深入与发展,将完善对企业的财务风险预警分析的机制。
毕业论文关键词 太阳能光伏企业 财务风险 财务预警 风险预警模型 功效系数法 指标分析法
毕业论文 外 文 摘 要
Title Financial risk early warning analysis on China's solar photovoltaic early warning analysis —analysis about Tianjin Zhonghuan Semiconductor Co.
Abstract In recent years, with changes in the environment both inside and outside the industry , the development of solar photovoltaic enterprises gradually on the decline , many companies and even bankruptcy. In this paper, the status and characteristics of China's solar photovoltaic industry enterprises , the Central share set forth the causes and phenomena that lead to domestic solar photovoltaic corporate financial risk,a comprehensive analysis of the financial risk for the Central share,propose solutions and reference recommendations . Since China's solar PV companies in different stages of development , its financial risk characteristics are different. From industry characteristics and life-cycle perspective , select photovoltaic corporate financial risk early warning indicators discussed . Complemented by indicators of efficiency coefficient model to analyze the company's financial risk profile , while the thought of the analysis in this paper , the use of financial indicators analysis of enterprise financial risk profile,a comprehensive analysis of the potential financial risks .
Because in recent years, financial position and can not be fully and accurately reflect the financial risk profile , so the conclusions of the article also has some limitations , with the depth theoretical study and development , will improve the analysis of the financial risk early warning mechanism .
Keywords solar photovoltaic enterprise financial risk financial early warning risk early warning model efficiency confficient method indicators analysis
1 绪论.1
1.1 研究背景.1
1.2 研究的目的和意义.1
1.3 研究的方法与内容.2
2.1 理论基础.4
2.2 文献综述 .6
3 对于我国太阳能光伏行业中企业的财务风险分析—以中环股份为例.11
3.1 我国太阳能光伏行业的发展现状.11
3.2 中环股份公司概况.11
3.3 中环股份公司内外部经营环境分析.11
3.4 对于中环股份的财务风险分析.14
4 对于我国太阳能光伏企业的财务风险预警分析—以中环股份为例.18
4.1 我国太阳能光伏企业的财务风险预警方法的选择.18
4.2 对于中环股份财务风险的模型预警分析.19
4.3 对于中环股份财务风险的指标预警分析.23
5 结论及建议.27
5.1 结论.27