| In recent years,under the influence of the macroeconomic environment and the declining performance of the real estate market,the domestic home appliance industry will maintain a low growth level in the next few years,and the competition among home appliance enterprises will further intensify.Started with freezers,was once one of China’s famous four big freezer company of aucma company,after a diversification strategy has failed,is also facing a lot of financial problems in recent years,the dramatic change in the home appliance market consumption demand situation in the new period,aucma company’s financial risk is very high,if you don’t get pay great attention to,are likely to make the enterprise suffered huge losses.To real-time monitor and quantify the financial risk of the company,guard against financial risk arrangement,keep the enterprise long-term health development,aucma company needs to establish the appropriate financial risk early warning index system,therefore,this paper aucma company financial risk early warning research,help aucma company better avoid or dissolve the financial risks that may occur.This paper combed and the financial risk early warning research of the related literature at home and abroad are summarized,then the efficacy coefficient method is introduced by using entropy value method combined with the principle of the case enterprise financial risk early warning and advantages,then briefly introduces how the basic business of aucma company,from two aspects: internal and external of the qualitative analysis of the existence of aucma company financial risk influence factors,then according to the financial risk early warning index selection principle and the Ministry of Finance promulgated "operating performance evaluation rules",From the enterprise’s profit ability,operation ability,debt paying ability and development ability of the four aspects of the preliminary analyzes aucma company from 2014 to 2018,19 financial indicators,and then by using entropy method to deal with the early warning indicators,then use the entropy value method combined with the correlation analysis of indicators of screening and empowerment,aucma company financial risk early warning index system,then the index system by using the improved efficacy coefficient method to calculate the company five years of overall financial risk early warning level the total score,aucma company financial risk early warning level forms a quantitative evaluation,It is known that 2018 is the light level of police.Meanwhile,the application results of the financial risk warning indicator system of aucma company are analyzed.Finally,the risk prevention countermeasures applicable to aucma company are proposed to help aucma company better deal with financial risks.In this paper,the entropy method and the efficiency coefficient method are combined to establish a financial risk warning index system for aucma company.It is hoped that this study can meet the needs of the company’s risk management,help improve the company’s risk aversion ability,and provide some help and reference value to the stakeholders of aucma company. |