我国上市公司财务风险分析与防范---以乐视网为例摘要在当今这个经济不断发展的社会里，随着我国经济的不断地发展和改革开放的不断深入，从沪深两板来看，上市公司的数量是越来越多。

常言道经济决定上层建筑，一个上市公司的财务状况就是最重要的经济命脉，从小的方面来说关系到了这个上市公司的兴衰荣辱，大的方面来看这关系到了上市公司这一个经济体的发展规划和前途。

在对上市公司的财务状况进行分析的时候，财务风险是我研究的主要领域，在这个领域中我一乐视网为例进行了一系列的研究活动，来更好地了解上市公司在财务风险上的表现，同时对出现的财务风险进行针对性的分析。

在理解清楚财务风险的相关概念之后，以乐视网的财务风险为例进行风险识别，通过功效系数法来对乐视网的风险建立全方位的风险评价模型，最后来达到这次的研究的结论，通过对市场上人们评为“妖股”的乐视网进行分析，希望得出的相应的结论能给其他的上市公司提供一些参考，对企业在评定财务风险时有所帮助。

此次的研究希望通过功效系数法来对乐视网的风险建立全方位的风险评价模型，让风险评估有规律可循，使风险具有可量化性，这也是这次研究的创新之处。

关键词：财务风险，财务风险分析，上市公司，乐视网AbstractIn the economic development of society, with the continuous development of China's economy and the deepening of reform and opening up, from the Shanghai and Shenzhen two board, the number of listing Corporation is more and more. Saying economy determines the superstructure, a listed company's financial situation is the most important economic lifeline, from the aspects of the related to the vicissitudes of the listed companies, large in terms of the relationship to plan for the development of the economies of the listed companies and the way ahead.In the analysis of the financial situation of listed companies, the financial risk is the main field of study, in this field I music network, for example were a series of research activities, to better understand the performance of Listed Companies in the financial risk, at the same time, the property provided risk based on the analysis of.After a clear understanding of the concept of financial risk, to the financial risk of the music network as an example of risk identification, by efficacy coefficient method to risk on the music network to establish a full range of risk evaluation model, and finally to reach the conclusion of the study, through to the people on the market named "phantom shares" of the music network analysis. We hope to get the corresponding conclusioncan provide some reference to other listed companies, help to enterprises in the evaluation of financial risk.This research hopes to through the efficacy coefficient method to risk on the music network to establish a full range of risk assessment model, so that the risk assessment have rules to follow, the risk is quantifiable, which is the study of innovations.Keywords: financial risk, financial risk analysis, listing Corporation, LETV目录－、绪论...........................................................................................................................................（一）选题背景.........................................................................................................................（二）研究的意义.....................................................................................................................（三）研究的思路和方法.........................................................................................................1、研究方法.....................................................................................................................2、研究思路.......................................................................................................................二、财务风险相关理论.....................................................................................................................（一）财务风险的基本概念.....................................................................................................（二）第二级标题.....................................................................................................................三、以乐视网为例财务风险识别.....................................................................................................（一）乐视网概况.....................................................................................................................（二）乐视网财务状况概述.....................................................................................................（三）乐视网财务风险因素的识别.........................................................................................四、基于功效系数法下的乐视网财务风险评价模型的建立.........................................................（一）功效系数法的概述.........................................................................................................（二）财务指标值评分方法的改进.........................................................................................1、基本思路.......................................................................................................................2、财务指标值评价计分旳具体步驟...............................................................................3、综合评分值的确定方法...............................................................................................（三）改进后的功效系数法财务指标评分值的确定.............................................................1、计算单项财务指标实际值...........................................................................................2、计算单项财务指标功效系数.......................................................................................3、计算单项财务指标本档基础分...................................................................................4、计算单项财务指标本档调整分...................................................................................5、财务指标评价总分....................................................................................................... （四）结论与分析.........................................................................................................................五、总结............................................................................................................................................. 附录 .................................................................................................................................................... 参考文献............................................................................................................................................. 致谢 ....................................................................................................................................................一、绪论（一）选题背景随着我国经济的不断不发展和改革开放的不断深入，上市公司的数量节节攀升。