本文以辽宁省装备制造业上市公司为研究对象,大体按照“提出问题——分析
问题——解决问题”的基本思路,运用规范与案例分析相结合的方法,对辽宁省装
备制造业上市公司财务风险进行分析。首先通过梳理和归纳辽宁省制造业上市企业
财务风险的基本理论;其次,借助沈阳机床股份有限公司财务报表深入分析装备制
造业上市公司的财务风险,在此基础上从财务风险的角度提出了辽宁省装备制造业
财务风险的防范与控制措施。为其提供相应的财务风险预警,提前判断企业所处的
财务风险阶段,并及时调整相应的财务战略和经营战略,防患于未然,在越来越激
烈的市场竞争中占据重要的地位。
关键词:装备制造业;财务风险;现金流量;防范对策III
Abstract
Economic globalization has intensified competition among enterprises, more and more
companies are competitors, competitive pressure is also growing competition among
content companies are increasingly complex. Equipment manufacturing for our national
defense and national economy provides a number of production technology and
equipment, occupy an important position in the manufacturing industry. Basic equipment
manufacturing industry in Liaoning Province, blessed with a strong industrial base and a
solid relatively complete industrial system. In recent years, affected by the international
financial crisis, declining manufacturing output, equipment manufacturing natural impact,
companies generally appears reduced orders, product unmarketable, and the phenomenon
of falling profits. Therefore, the analyses of financial risk Liaoning Province equipment
manufacturing listed companies have significance for the development of enterprises.
In this paper, the equipment manufacturing industry in Liaoning Province, listed
companies for the study, in general accordance with the questions - analysis of the
problem - to solve the problem, the basic idea of using a combination of standard and
case study method, the equipment manufacturing industry in Liaoning Province, the
listed company's financial risk analysis. First, comb through and induction listed
manufacturing enterprises in Liaoning Province basic theory of financial risks; secondly,
with the Shenyang Machine Tool Co., Ltd.-depth analysis of the financial statements of
listed companies in the financial risk of the equipment manufacturing industry, on the
basis of Liaoning presented from the perspective of financial risk prevention and control
measures of financial risk equipment Manufacturing. To provide appropriate financial
risk early warning, early stage companies to determine which financial risk, and adjust
the appropriate financial strategy and business strategy, preventive measures, occupy an
important position in the increasingly fierce market competition
Key Words: Financial Crisis; Equipment Manufacturing Industry; Preventive Measures