利益相关者视角下兖州煤业的财务风险评价与防范研究

发布时间：2018-03-21 01:45

本文选题：财务风险　切入点：财务风险评价　出处：《青岛科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着市场竞争的加剧,企业经营活动中所面临的不确定性因素不断增加,使企业的财务风险越发复杂和多样化,然而企业财务风险的存在又会严重制约着企业的长期发展,故财务风险的分析、评价与防范已成为财务领域中的重要研究课题之一。若不能对财务风险进行深入分析和有效评价,就不能对企业采取针对性的防范措施,这样会使企业遭受经济损失,无法正常经营和发展。为了能够有效预防企业财务风险的发生,企业需要结合自身的状况,对财务风险进行分析,并且构建长期有效的财务风险评价体系,针对财务风险作出合理的防范措施。在煤炭市场行情深度下滑以来,很多煤炭企业都遭受了严重的损失,近年来行业情形虽有所回暖,但并没有完全摆脱困境。本文选取了兖州煤业作为研究对象,在参考了国内外相关研究和兖州煤业财务现状的基础上,对企业的财务风险进行了深入分析,且为其构建了财务风险评价体系,识别出风险点,并提出了防范措施。在研究过程中,本文以国内外财务风险和财务风险管理理论为依据,形成了对企业财务风险分析、评价与防范的一般认识。在此理论基础上,首先介绍了兖州煤业的现状和总体财务状况,从内部影响因素和外部影响因素两个方面对兖州煤业财务风险的各个风险因素进行识别与深入分析,找出财务风险存在的原因,然后采用因子分析法,以传统的财务风险评价指标为基础,同时增加了利益相关者角度的财务指标,结合兖州煤业财务风险的特点,结合同行业上市公司财务指标数据,构建兖州煤业财务风险评价指标体系,从传统评价角度以及利益相关者视角对兖州煤业的财务风险进行评价。最后,针对兖州煤业主要财务风险提出有效可行的防范对策。因此,本文通过对兖州煤业财务风险的分析与评价研究,帮助其防范财务风险,以期可以对兖州煤业的正常经营与良好发展有所帮助,也为同行业其他企业提供一定借鉴。
[Abstract]:As market competition intensifies, uncertainty faced in the business activities of enterprises is increasing, so the financial risk of the enterprise more and more complex and diverse, but the existence of corporate financial risk will seriously restrict the long-term development of enterprises, the financial risk analysis, evaluation and prevention has become one of the important research topics in Finance. If not in-depth analysis and effective evaluation of financial risk, enterprises will not be able to take targeted measures, this will enable enterprises to suffer economic losses, not the normal operation and development. In order to effectively prevent the occurrence of financial risks of enterprises, enterprises need to combine their own conditions, the financial risk analysis and construction the long-term and effective financial risk evaluation system, make reasonable precautions against financial risks. Since the downturn in the coal market depth, many coal enterprises The industry has suffered serious losses in recent years, although the industry has been warmer, but not completely out of trouble. This paper selects the Yanzhou coal industry as the research object, in reference to the domestic and foreign related research and Yanzhou coal industry financial situation, the financial risk of the enterprise carried out in-depth analysis, and its construction the financial risk assessment system, identify risk points, and puts forward the preventive measures. In the course of the study, based on the domestic and foreign financial risk and financial risk management theory as the basis, the formation of the analysis of enterprise financial risk, the general understanding of evaluation and prevention. On the basis of the theory, first introduced the current situation of Yanzhou coal industry and the overall financial situation, identify and in-depth analysis of various risk factors from two aspects of internal factors and external factors of Yanzhou coal industry to find out the reasons of financial risk, financial risk exists, Then by using factor analysis method, the traditional financial risk evaluation index as the basis, but also increase the financial indicators of the stakeholder perspective, combined with the characteristics of Yanzhou coal industry financial risk, combined with the industry financial index data of the listed companies, the construction of Yanzhou coal industry financial risk evaluation index system, evaluation from the perspective of traditional evaluation perspective and stakeholders the Yanzhou coal industry financial risk. Finally, according to the main financial risks of Yanzhou coal industry put forward the effective and feasible countermeasures. Therefore, this article through the analysis and evaluation of Yanzhou coal industry financial risk, to help guard against financial risks, in order to help the normal operation and good development of Yanzhou coal industry, but also provides a reference for with other companies in the industry.

【学位授予单位】：青岛科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.21;F406.7

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