上市公司财务预警指标体系研究论文

本科论文摘 要我国上市公司是推进现代经济发展转变的重要力量，因此我国上市公司建立财务预警指标体系，对于上市公司本身及利益相关者，都具有十分重要的现实意义。企业受到内外部环境的复杂变换以及各种无法控制因素的影响，需要面临日渐激烈的新挑战，如果在某一方面稍有不慎就会导致企业的生存于发展面临危机与失败。在经济快速发展的社会背景下，财务预警对上市公司显得至关重要。对企业投资者来将，合理的财务预警措施可以优化资金配置，提高企业抗风险能力。本文整理了财务预警指标体系的研究理论，选取伊利股份有限公司 2008-2018 年的财务数据展开案例研究，从企业的偿债能力、营运能力、盈利能力、成长能力四个方面进行财务预警指标分析，对上市公司财务预警体系存在的问题，提出改进建议，旨在为企业构建财务预警机制方面提供一定的参考。关键字：财务预警体系，财务指标，上市公司本科论文AbstractChina's listed companies are an important force to promote the transformation of modern economic development. Therefore, it is of great practical significance for listed companies and their stakeholders to establish a financial early warning index system. Affected by the complex changes of internal and external environment and various uncontrollable factors, enterprises need to face increasingly fierce new challenges. A slight carelessness in one aspect will lead to the survival and development of enterprises facing crisis and failure. Under the social background of rapid economic development, financial early warning is very important for listed companies. For enterprise investors, reasonable financial early warning measures can optimize the allocation of funds and improve the enterprise's ability to resist risks. This paper sorts out the research theory of the financial early warning index system, selects the financial data of Yili Co., Ltd. from 2008 to 2018 to carry out a case study, analyzes the financial early warning index from four aspects of the enterprise's...