我国文化传媒类上市公司财务风险控制研究

论文总字数：15702字

目 录

1 引言……………………………………………………………………1

1.1研究背景…………………………………………………………………………………1

1.2目的及意义………………………………………………………………………………2

1.3内容与方法………………………………………………………………………………2

2 理论基础与文献综述…………………………………………………3

2.1理论基础…………………………………………………………………………………3

2.2文献综述…………………………………………………………………………………3

2.2.1上市公司财务风险控制与预警…………………………………………………3

2.2.2上市公司财务风险的成因………………………………………………………4

2.2.3针对文化传媒行业的财务风险控制……………………………………………4

2.2.4文献评述…………………………………………………………………………4

3 实证分析………………………………………………………………5

3.1提出指标与研究假设……………………………………………………………………5

3.1.1指标选取…………………………………………………………………………5

3.1.2提出假设…………………………………………………………………………6

3.2 Pearson 相关性研究……………………………………………………………………6

3.3多元线性回归分析………………………………………………………………………7

3.4结果分析…………………………………………………………………………………8

4 结论与建议……………………………………………………………8

4.1主要结论…………………………………………………………………………………8

4.2对策建议…………………………………………………………………………………9

参考文献…………………………………………………………………9

致谢………………………………………………………………………12

我国文化传媒类上市公司财务风险控制研究

邢梦婷

，China

Abstract：The growth rate of the gross domestic product of the cultural media industry keeps steady above the growth rate of GDP, and has already become the pillar industry of our country. The light assets of the industry determine the high risk of the industry, and strengthening the control of its financial risk is the key to the sustainable benefit of the industry. Based on the industry classification report of the listed companies in 2017, this paper selects 45 listed companies with comprehensive data disclosure as the research object, and mainly studies the financial risk and the debt scale of the listed companies of the cultural media in China. The relationship among solvency, profitability and quality, operation ability, growth ability and control problems are discussed. Seventeen financial ratios are selected as independent variables, and the financial leverage coefficient is taken as dependent variable. Pearson correlation analysis and multiple linear regression analysis were carried out by using software SPSS 22. 0. Finally, the conclusion is that the financial risk of the listed companies of cultural media in China is positively related to the scale of their liabilities, and negatively related to their profitability and operational ability. Finally, according to the current policy of our country and the competition situation in the industry, some suggestions are put forward to control the financial risk, so as to improve the financial situation of the enterprise and increase the economic benefit.

Key words：Cultural media； Financial indicators； Risk management

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