创业板上市公司财务风险影响因素分析毕业论文.docx

创业板上市公司财务风险影响因素分析 摘 要：创业板上市公司从上市以来虽然拥有很大的成长空间，获得了较大的融资机会，但是随着公司的不断发展，在创业板上的公司面临着更大的挑战。企业处于初创期，大多数属于民营企业，规模小，资金不足，没有更多的盈利业绩，而且有的企业是新兴的产业或行业，是非成熟的企业，本身的财务风险就很大。因此，分析创业板上市公司的财务风险是必不可少的，本文将以首批28家创业板上市公司作为样本，并结合公司的内外部环境及其本身的盈利能力、发展能力、现金流量、偿债能力等来具体分析其财务风险影响因素，最后提出防范财务风险的对策。 关键字：创业板上市公司； 财务风险； 财务杠杆 Causes and Countermeasures of financial risk analysis of the GEM listing Corporation Abstract: The growth enterprise market of listing Corporation from the market has had a great development space, access to a larger financing opportunities, but with the continuous development of the company, in the GEM companies face greater challenges. Enterprises in the start-up phase, most of the private enterprises, small scale, lack of funds, no more earnings performance, but also some enterprises in emerging industries or sectors, non mature enterprises, their financial risk is great. Therefore, analysis of the growth enterprise market of listing Corporation financial risks is essential, this paper will as the sample to the 28 GEM Listing Corporation, combined with the companys internal and external environment and its own profitability, development capacity, cash flow, debt paying ability to analyze the financial risk factors, and finally puts forward the countermeasures to prevent financial risks. Keywords: GEM Listing Corporation; financial risk; financial leverage PAGE \* MERGEFORMAT I PAGE \* MERGEFORMAT I 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc702 1 绪论 1 HYPERLINK \l _Toc29751 1.1 研究背景及意义 1 HYPERLINK \l _Toc29357 1.2 研究内容及方法 1 HYPERLINK \l _Toc21080 1.2.1 研究内容 1 HYPERLINK \l _Toc26403 1.2.2 研究方法 1 HYPERLINK \l _Toc32402 2 文献综述 PAGEREF _Toc32402 3 HYPERLINK \l _Toc9028 2.1 相关概念 PAGEREF _Toc9028 3 HYPERLINK \l _Toc28385 2.1.1 创业板上市公司 PAGEREF _Toc28385 3 HYPERLINK \l _Toc11999 2.1.2 财务风险 PAGEREF _Toc11999 3 HYPERLINK \l _Toc22161 2.2 相关文献 PAGEREF _Toc22161 3 HYPERLINK \l