摘要
基于财务风险预警对农业企业发展具有监控、分析和导向作用,采用定量分析与定性分析相结合的方法,在介绍财务风险预警含义和作用基础上,阐述了财务预警分析方法特别是"功效系数法"的应用原理,并运用功效系数法对我国重点农业产业化龙头企业光明乳业的财务预警进行实证分析,计算出其综合功效系数为83.587,属于轻警区间(80～90)。企业偿债能力的功效系数为32.31,营运能力的功效系数为27.656,获利能力的功效系数为23.621,结果表明获利能力财务风险较大,建议该企业应通过扩大销售渠道,降低成本费用来规避风险。
Upon financial risk warning had monitoring, analysis and guidance to agricultural enterprise development , using the method combined quantitative analysis and qualitative analysis, based on the introduction of meaning and function of financial risk warning, the paper elaborated the the application principle of financial warning analysis especially efficacy coefficient method which was used to conduct empirical analysis to the financial warning of bright dairy enterprise, the key agricultural industrialization leading enterprises, calculated the comprehensive effect coefficient was 83.587 which belonging to the light alarm interval（80-90）, the efficacy coefficient the solvency of enterprises was 32.31, efficacy coefficient operating capacity was 27.656, efficacy coefficient of profitability for 23.621.The results showed that the financial risk of profitability was higher and it was suggested that the enterprise should expand sales channels and reduce cost to avoid risks.
出处
《黑龙江八一农垦大学学报》
2013年第3期92-96,共5页
journal of heilongjiang bayi agricultural university
基金
黑龙江八一农垦大学2011年学成
引进人才科研启动基金
关键词
财务风险预警
功效系数法
实证分析
financial risk warning
efficacy coefficient method
empirical analysis
