Discussion on financial pre - warning of listed company of shipbuilding industry with the efficiency coefficient method 功效系數(shù)法對(duì)船舶行業(yè)上市公司財(cái)務(wù)預(yù)警的探討
Thirdly , the short - term and long - term financial early - warning system is established based on the financial statements of marketing corporation in electric power , medicine and general merchandise . systematic method , efficiency coefficient method and linear regression method are applied in the short - term financial early - warning system from the aspect of cash flow , operating performance and function model ; growth periods method and management grade method are applied in the long - term financial earl y - warning system from the aspect of growing capability and financial stratagem . finally , lots of examples are given to validate these early - warning models , and some countermeasures are discussed for avoiding and eliminating the distress of enterprise 首先,介紹了企業(yè)財(cái)務(wù)預(yù)警的概念、功能和國(guó)內(nèi)外的研究現(xiàn)狀;其次,闡明了企業(yè)財(cái)務(wù)預(yù)警的原理、程序和方法;再次,它以電力、醫(yī)藥和百貨行業(yè)的上市公司報(bào)表為資料,按照指標(biāo)選取、標(biāo)準(zhǔn)判斷、警限設(shè)置和警度預(yù)報(bào)的步驟,從企業(yè)的現(xiàn)金流量、財(cái)務(wù)業(yè)績(jī)和函數(shù)模型三方面,分別運(yùn)用系統(tǒng)化方法、功效系數(shù)法和線性回歸法構(gòu)建了企業(yè)短期財(cái)務(wù)預(yù)警系統(tǒng),從企業(yè)的成長(zhǎng)能力和財(cái)務(wù)戰(zhàn)略兩方面,分別運(yùn)用周期波動(dòng)法和管理評(píng)分法構(gòu)建了企業(yè)長(zhǎng)期財(cái)務(wù)預(yù)警系統(tǒng);最后,舉了大量實(shí)例對(duì)構(gòu)建的各個(gè)預(yù)警模型進(jìn)行考證,并從財(cái)務(wù)角度探討了企業(yè)的防警和排警對(duì)策。