光伏企业财务预警分析与危机防范研究

菜单

摘要财务预警分析系统是以企业信息化为基础，通过设置一些敏感性指标并观察其变化，对企业在经营管理活动中的潜在风险进行实时监控和警报，使企业及时采取措施进行预防和控制，将损失最小化的系统。它贯穿于企业经营活动的全过程，与财务评价系统互为补充。近年来，由于加入WTO十余年来对外开放程度加深，外部市场竞争加剧以及企业自身存在的各类问题，我国企业遭遇财务困境的现象已很普遍，程度轻者因此短期资金周转困难，程度重者甚至因而破产倒闭。为了在激烈的市场竞争中能保持平稳发展，让基业长青，许多企业日益重视建立财务预警分析系统的重要性。64861

与此同时，本文选取了基于国内光伏产业的视角。光伏产业可谓是近几年最受关注的行业之一，从前几年人人都去争抢的“香饽饽”到如今的哀鸿遍地，谁都想抛得“烫手山芋”，在欧美对我国光伏产品启动“双反”调查的连锁反应下，国内光伏产业短期内突遇寒冬，许多企业面临巨亏。可见这一在全球气候变暖、常规能源资源短缺且对环境的副作用大的情况下的形势下前景本该一片大好的朝阳产业建立相应财务风险预警分析系统进行财务风险预警分析与危机防范的重要性。本文正是从这个研究背景和研究目的出发，从回顾国内外财务风险及预警方法的研究现状以及我国光伏产业的发展历史和现状入手，在对财务风险和财务预警的相关概念进行界定的基础上对传统财务风险预警方法进行探讨，利用层次分析法进行企业财务风险预警，对我国太阳能光伏企业经营现状及面临的风险进行分析。本文根据财务风险预警指标体系建立的原则，在借鉴常用财务指标的基础上，运用层次分析法设计了财务风险指标预警体系。最后，对太阳能光伏企业提出财务风险防范的措施。

关键词光伏企业危机财务预警分析危机防范

毕业论文外文摘要

Title Study on financial early warning analysis of photovoltaic enterprises and crisis prevention

Abstract Financial early warning analysis system take the enterprise information as the basis .It is such a system that by setting some sensitivity index and to observe the changes, real-time monitoring and warning of potential risks in the business management activities, so that enterprises take timely measures to prevent and control and to get the minimum loss of system.Which runs through the whole process of enterprise management, and financial evaluation system complement each other.In recent years, due to the addition of WTO ten years opening degree deepen, various problems of external market competition and the enterprise's own existence, Chinese enterprises encounter financial difficulties of the phenomenon is widespread, the degree of light so that short-term liquidity difficulties, or even the degree of bankruptcy. In order to maintain the stable development in the fierce competition in the market, let the evergreen, many enterprises pay more attention to the importance of setting up financial early-warning analysis system.

At the same time, this paper selects the domestic photovoltaic industry perspective.Photovoltaic industry is one of the most popular in recent years in the industry.In the past few years, everyone to go for “delicious” PV to today's screech everywhere, who all want to throw "hot potato", in Europe and the United States to start "photovoltaic products China's dual" investigation of the chain reaction, the domestic photovoltaic industry in the short term suddenly encountered a cold winter, many enterprises are facing huge losses.This shows the importance of the global climate warming, the conventional energy resources shortage and side effects on the environment of the situation prospect to warning financial risk analysis and crisis prevention of financial risk early warning system to establish corresponding analysis of the golden sunrise industry.This article is precisely embarks from this background and purpose, starting from the review on present situation of domestic and international financial risk and early warning method and photovoltaic industry in our country the development history and present situation, the traditional financial risk early warning method is discussed based on the definition of related concepts of financial risk and financial early warning, using the analytic hierarchy process the early warning financial risk of enterprise, carries on the analysis to our country photovoltaic enterprise management status and the risk. In this paper, based on the establishment of financial risk early warning index system of principle, on the basis of commonly used financial indicators, using analytic hierarchy process to design the financial risk early-warning system. Finally, put forward the financial risk prevention measures for the solar photovoltaic enterprises.