【作者】 赵伟；

【导师】 武群丽； 邓祖群；

【作者基本信息】 华北电力大学 ， 工业工程（专业学位）， 2015， 硕士

【摘要】 随着我国电力行业的高速发展,我国电力企业也得到了很大的发展。在电力企业发展的同时,有的企业出现了财务风险,甚至陷入了财务危机。因此,对于我国电力企业上市公司财务风险识别是非常必要的。本文立足于电力企业上市公司财务管理的现状,通过理论分析加模型仿真,对我国电力企业财务风险管理状况进行深入的研究和分析,最终试图通过模型仿真,一方面对电力企业上市公司的财务管理现状进行研究和分析,另一方面,对我国电力企业上市公司目前来看是否存在财务风险进行研究。本文的框架结构如下:在第一章我们首先介绍一下选题的背景和意义,同时对目前国内外关于企业财务风险管理的文献进行综述性质的研究;在第二章我们对比了传统的企业财务风险管理和财务风险识别方面的研究方法,并阐述为何我们采用BP神经网络模型作为最终的研究模型;在第三章我们主要对我国电力企业上市公司的财务管理现状进行分析,并采用因子分析法、数据包络分析法和回归分析法相结合的方法进行指标选择;在第四章我们利用BP神经网络进行建模和仿真,对我国电力企业财务风险管理现状进行研究分析,并进行财务风险识别,最后针对不同类型的企业提供财务管理改进意见和建议;第五章是全文的总结和研究的展望。更多还原

【Abstract】 With the rapid development of power industry in our nation,China’s power enterprises have made great progress. Meanwhile some enterprises met financial risks,even getting into financial trouble. Therefore it is very necessary for the listing corporations of power enterprises in our country to conduct financial risk forecast.The article is based on the current situation of financial management in listing corporations of power enterprises and conducts in-depth study and analysis on financial risk management situation of power enterprises in our nation through theoretical analysis and model stimulation.Ultimately by model stimulation,the article on the one hand analyses and studies the current situation of financial management in the listing corporations of power enterprises.On the other hand it forecasts whether there is financial risk in China’s listing corporation of power enterprises at present.The framework of this paper can be elaborated as follows: in the first paragraph, we introduced the background and the significance of this paper. Meanwhile, we also collected some references related to the financial risk management. In the second paragraph, we compared the basic methods on financial management and financial risk predicting, and also we elaborated that why we choose the BP nuerual network model as the final model. In the third section, we first analyzed the current situation of the financial management of our electrical power companies and used the factor analysis, data envelopment analysis, and the regression method to select the indicator. In the fourth section, we used the BP nuerual network model to make the simulation, and we get the suggestions of improving the current situation of the financial management. The final section depicted the conclusion and the prospection.更多还原