YJ公司风电业务财务风险分析及控制研究

发布时间：2018-01-27 02:24

本文关键词： 风电财务风险风险评价风险控制　出处：《西安理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：在当前的市场经济环境下,风险管理已成为企业不得不面对的一大难题。尤其是企业所面临的环境日益复杂多变,给企业的生产经营带来不确定性和风险性。财务风险管理是企业风险管理的重要一环,关系到企业的各项经营活动和财务活动能否顺利开展。财务风险管理就是要对企业存在的财务风险进行有效识别,并将其控制在可接受的范围之内,避免产生财务危机,给企业带来巨大的损失。因此,企业应该加强对财务风险的管理,提高风险防范意识,采取适当的风险应对策略来提高企业的风险应对能力,使企业保持良好有序的发展态势。本文就是基于这样的大背景条件下展开的,首先对财务风险和财务风险控制研究现状做了一定的梳理。然后介绍了财务风险、财务风险管理的基本概念和具体分类,并按照财务风险管理流程对各环节进行了简单介绍,明确了本文的研究思路和研究方法。然后对本文的研究对象——YJ公司的风电业务进行简单地介绍,通过纵向分析法对YJ风电的总体财务状况进行分析,指出其在财务管理过程中所存在的一些问题及影响因素。接着按照财务风险管理的基本流程,根据YJ风电的财务报表对YJ公司风电业务财务风险进行识别,指出其存在的主要财务风险;通过功效系数法和层次分析法构建财务风险评价体系,对YJ风电的财务风险进行总体评价,明确其风险的等级程度,并对影响YJ风电财务风险的非财务指标进行评价,并阐明这些风险对企业持续发展构成了一定的威胁。最后,针对YJ风电存在的主要财务风险提出相应的控制措施和配套防范措施,以有效应对财务风险。
[Abstract]:In the current market economy environment, risk management has become a major problem that enterprises have to face, especially the increasingly complex environment faced by enterprises. Financial risk management is an important part of enterprise risk management. Financial risk management is to identify the financial risk effectively and control it within the acceptable range. Therefore, enterprises should strengthen the management of financial risks and raise the awareness of risk prevention. Adopt appropriate risk response strategy to improve the risk response ability of enterprises, so that enterprises maintain a good and orderly development situation. This paper is based on this background conditions. First of all, the research status of financial risk and financial risk control is combed. Then the basic concept and classification of financial risk and financial risk management are introduced. And according to the financial risk management process of each link is briefly introduced, clear research ideas and research methods. Then the research object of this paper, YJ company wind power business is briefly introduced. Through the longitudinal analysis of the overall financial situation of YJ wind power, points out some problems and influencing factors in the process of financial management. Then according to the basic process of financial risk management. According to the financial statements of YJ wind power, the financial risk of wind power business of YJ company is identified, and the main financial risks are pointed out. Through the efficiency coefficient method and the analytic hierarchy process to construct the financial risk evaluation system, the overall evaluation of the financial risk of YJ wind power is carried out, and the level of the risk is determined. And the impact of YJ wind power financial risk of non-financial indicators are evaluated, and clarify that these risks to the sustainable development of enterprises pose a certain threat. Finally. Aiming at the main financial risk of YJ wind power generation, the corresponding control measures and corresponding preventive measures are put forward in order to deal with the financial risk effectively.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61

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