沈阳金山能源股份有限公司财务风险评价研究

发布时间：2018-06-30 09:56

本文选题：财务比率法 + 财务风险评价　；参考：《辽宁大学》2017年硕士论文

【摘要】：随着我国经济进入新常态,我国电力行业面临着新的机遇和挑战。电能作为一种最清洁并且可将一次能源、可再生能源和核能转换为可使用的电能的二次能源,电能成为机械制造,人民生活电力生产在国民经济中扮演着越来越重要的角色,我国电力行业已由最初的完全垄断企业改革成为发电供电售电分离的市场化企业。2017年是我国“十三五”的第二个年头,在电力改革和环保政策的压力下,大型火力发电上市公司都将面临着新的机遇和挑战。本文选择沈阳金山能源股份有限公司这一火力发电上市公司作为研究对象,分析企业可能存在的财务风险。由于企业在经营过程中存在一些固有的问题,例如资金短缺和应收账款的回收问题,管理层风险意识薄弱,面对风险没有有效的应对方法等等。这些问题可能由于外部环保政策或行业改革等因素引起的,也有可能由于企业自身经营方式或管理体制导致的。因此本文选用财务比率分析法作为财务风险评价方法,结合企业特点,从偿债能力、盈利能力、营运能力和发展能力四个方面对该公司财务风险评价指标进行计算,评价其可能存在的财务风险及原因,并提出相对应的对策建议。选择科学的评价方法对沈阳金山能源有限公司股份的财务风险进行评价,是一项很重要的研究,对火力发电企业可持续发展也具有一定借鉴意义。
[Abstract]:With China's economy entering the new normal, China's electric power industry is facing new opportunities and challenges. As a kind of cleanest and can convert the primary energy, renewable energy and nuclear energy into the secondary energy which can be used, the electric energy becomes the machinery manufacturing, and the people's daily electric power production plays an increasingly important role in the national economy. The electric power industry in China has been transformed from a completely monopolized enterprise into a market-oriented enterprise that separates electricity from electricity, electricity and electricity. 2017 is the second year of the 13th Five-Year Plan in China. Under the pressure of power reform and environmental protection policies, Large listed thermal power companies will face new opportunities and challenges. In this paper, Shenyang Jinshan Energy Co., Ltd., a listed thermal power generation company, is chosen as the research object to analyze the possible financial risks of the enterprises. There are some inherent problems in the process of management, such as the shortage of funds and the recovery of accounts receivable, the weak risk consciousness of management, and the lack of effective countermeasures in the face of risks, and so on. These problems may be caused by such factors as external environmental protection policy or industry reform, and may also be caused by the enterprise's own management mode or management system. Therefore, this paper chooses the financial ratio analysis method as the financial risk assessment method, combining with the enterprise characteristics, calculates the financial risk evaluation index of the company from four aspects: solvency, profitability, operation ability and development ability. The possible financial risks and causes are evaluated, and corresponding countermeasures and suggestions are put forward. It is a very important research to select the scientific evaluation method to evaluate the financial risk of Shenyang Jinshan Energy Co., Ltd., which has some reference significance for the sustainable development of thermal power enterprises.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61

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