1 目录 摘要 ..................................................................................................................................... I Abstract ................................................................................................................................. II 1 绪论 ...................................................................................................................................1 1.1 研究背景及意义 .....................................................................................................1 1.1.1 研究背景 .......................................................................................................1 1.1.2 研究意义 .......................................................................................................1 1.2 国内外研究现状及述评 .........................................................................................2 1.2.1 国外研究现状 ...............................................................................................2 1.2.2 国内研究现状 ...............................................................................................4 1.2.3 国内外研究述评 ...........................................................................................5 1.3 研究内容与研究方法 .............................................................................................7 1.3.1 研究内容及框架 ...........................................................................................7 1.3.2 研究方法 .......................................................................................................9 1.4 本文的创新之处 .....................................................................................................9 2 财务风险及功效系数法的相关概述 .............................................................................10 2.1 财务风险概述 .......................................................................................................10 2.1.1财务风险的概念 ..........................................................................................10 2.1.2财务风险的分类 ..........................................................................................10 2.2 财务风险控制理论 ...............................................................................................12 2.3功效系数法的原理及流程分析 ............................................................................13 2.3.1功效系数法的原理 ......................................................................................13 2.3.2功效系数法的分析流程 ..............................................................................13 2.3.3 效系数法在财务风险评价中的优势和不足 .............................................16 3 KL公司概况及财务风险识别 ........................................................................................18 3.1 KL公司基本情况介绍 ..........................................................................................18 3.1.1 KL公司概况 ................................................................................................18 3.1.2 KL公司经营情况 ........................................................................................19 3.1.3 KL公司组织架构 ........................................................................................19 3.2 KL公司财务风险识别 ..........................................................................................20 3.2.1 KL公司盈利能力财务风险识别 ................................................................20 3.2.2 KL公司偿债能力财务风险识别 ................................................................22 3.2.3 KL公司营运能力财务风险识别 ................................................................23 目录 2 2 3.2.4 KL公司发展能力财务风险识别 ................................................................25 4 KL公司财务风险评价体系构建 ....................................................................................26 4.1 KL公司财务风险指标选择的原则 ......................................................................26 4.2 KL公司财务风险指标的选取 ..............................................................................26 4.3 基于功效系数法的财务风险评价体系的建立 ...................................................27 4.3.1 功效系数法的改进 .....................................................................................27 4.3.2 评价指标权重的确定 .................................................................................28 4.3.3 财务风险评价指标评价标准的确定 .........................................................29 4.3.4 财务风险等级的划分 .................................................................................29 4.4 财务风险的评价结果 ...........................................................................................30 4.5财务风险的成因分析 ............................................................................................32 5 KL公司财务风险控制措施 ............................................................................................34 5.1 加强KL公司财务指标风险控制 ........................................................................34 5.1.1 盈利能力的风险控制措施 .........................................................................34 5.1.2 偿债能力的风险控制措施 .........................................................................35 5.1.3 营运能力的风险控制措施 .........................................................................35 5.1.4 发展能力的风险控制措施 .........................................................................36 5.2 财务风险的保障措施 ...........................................................................................37 5.2.1 落实工作机构和人员 .................................................................................37 5.2.2 做好财务风险控制的信息收集工作 .........................................................37 5.2.3 建立财务风险预警信息系统 .....................................................................38 6 结论与展望 .....................................................................................................................39 6.1 研究结论 ...............................................................................................................39 6.2 研究不足与展望 ...................................................................................................40