............................................................................................................................................................1 Abstract......................................................................................................................................................2 第1章绪论................................................................................................................................................1 1.1研究背景及研究意义.................................................................................................................1 1.1.1研究背景........................................................................................................................1 1.1.2研究意义........................................................................................................................2 1.2国内外研究现状.........................................................................................................................2 1.2.1企业资产重组研究现状................................................................................................2 1.2.2财务风险研究现状........................................................................................................4 1.2.3文献评述........................................................................................................................5 1.3研究内容及方法.........................................................................................................................6 1.3.1研究内容........................................................................................................................6 1.3.2研究方法........................................................................................................................6 第2章相关概念及理论基础....................................................................................................................8 2.1相关概念.....................................................................................................................................8 2.1.1企业资产重组................................................................................................................8 2.1.2财务风险........................................................................................................................9 2.2理论基础...................................................................................................................................11 2.2.1企业资产重组相关理论.............................................................................................11 2.2.2风险管理相关理论......................................................................................................12 第3章甘咨询资产重组背景及现状......................................................................................................14 3.1国有企业改革现状...................................................................................................................14 3.1.1国有企业基本情况......................................................................................................14 3.1.2国有企业改革实践......................................................................................................15 3.1.3国有企业资产重组现状.............................................................................................17 3.2甘肃省国有企业改革现状.......................................................................................................18 3.2.1甘肃省国有企业基本情况.........................................................................................18 3.2.2甘肃省国有企业改革基本情况.................................................................................19 3.3甘咨询资产重组现状...............................................................................................................20 3.3.1公司简介......................................................................................................................20 3.3.2重组动因......................................................................................................................22 3.3.3重组过程......................................................................................................................23 第4章甘咨询资产重组财务风险识别..................................................................................................25 4.1财务风险识别的方法...............................................................................................................25 2 4.1.1专家打分法..................................................................................................................25 4.1.2专家打分法的优势......................................................................................................26 4.1.3专家打分法的不足......................................................................................................26 4.2甘咨询资产重组财务风险.......................................................................................................26 4.2.1定价风险......................................................................................................................26 4.2.2融资风险......................................................................................................................27 4.2.3偿债风险......................................................................................................................28 4.2.4财务整合风险..............................................................................................................29 第5章甘咨询资产重组财务风险评价..................................................................................................31 5.1AHP-Fuzzy综合评价法............................................................................................................31 5.1.1层次分析法（AHP）....................................................................................................31 5.1.2模糊数学综合评价法..................................................................................................33 5.2甘咨询资产重组财务风险评价...............................................................................................34 5.2.1评价指标的选取..........................................................................................................34 5.2.2构建判断矩阵..............................................................................................................36 5.2.3确定权重......................................................................................................................37 5.2.4一致性检验..................................................................................................................38 5.2.5隶属矩阵的确定..........................................................................................................39 5.2.6风险等级的确定..........................................................................................................39 第6章甘咨询资产重组财务风险应对..................................................................................................41 6.1构建财务预警模型...................................................................................................................41 6.1.1财务风险预警模型构建的方法和程序.....................................................................41 6.1.2对上市公司的作用......................................................................................................41 6.1.3对债权人的作用..........................................................................................................41 6.2加强资产调查...........................................................................................................................42 6.2.1核实资产......................................................................................................................42 6.2.2剥离资产.....................................