QY电力股份有限公司财务风险管理研究

发布时间：2019-04-23 10:12

【摘要】：随着电力体制改革的深化,电力企业所面临的市场竞争也越来越激烈。电力企业若想在市场竞争中保持优势地位,需要加强其内部管理,提升经营效率。财务风险管理工作属于企业内部管理中最重要的一环,对其生存和发展至关重要。在日常经营活动中,电力企业经常会面临各种各样来自内部和外部的风险,这时候就需要企业积极采取措施,规避或者降低财务风险,从而保证企业的生产经营活动能够正常进行。首先,本文介绍了金融风险的概念,分类,特征,影响因素等理论。其次,结合电力企业的特点以及QY电力公司的实际情况分析QY电力公司财务风险管理的现状,并对QY电力存在的财务风险进行识别。在此基础上,采用单变量判定模型和层次分析法来对QY电力的财务风险进行评价。本文对传统的层次分析法进行改进,采用客观法对财务风险评价指标进行赋权,以提高方法的客观性,从而提高财务风险评价结果的准确性。首先,初步选择与QY电力财务风险相关的财务指标,构建包含目标层、准则层以及指标层的多层次财务风险评价指标体系。其次,采用熵值法对各项指标进行初始赋权,计算出各项指标的权重后,对各类指标进行相关性分析,筛选出不具有显著相关性的指标组成新的指标体系,再次使用熵值法进行赋值。最后根据指标权重计算出QY电力各年度的财务风险综合得分,分析企业存在的财务风险。针对存在的问题提出相应的对策和建议。电力企业的财务风险受到各利益相关者的密切关注,通过对其财务风险进行合理评价并提出有效的风险控制策略,希望能够对电力公司的财务风险管理有所帮助。
[Abstract]:With the deepening of the reform of electric power system, the market competition faced by electric power enterprises is becoming more and more fierce. If the electric power enterprise wants to keep the advantage position in the market competition, it needs to strengthen its internal management and improve the management efficiency. Financial risk management is the most important part of enterprise internal management, and it is very important for its survival and development. In daily business activities, electric power enterprises often face a variety of internal and external risks, at this time it is necessary for enterprises to take active measures to avoid or reduce financial risks. So as to ensure that the production and management activities of the enterprise can be carried out normally. First of all, this paper introduces the concept, classification, characteristics, influencing factors and other theories of financial risk. Secondly, combined with the characteristics of power enterprises and the actual situation of QY Power Company, this paper analyzes the current situation of financial risk management in QY Electric Power Company, and identifies the financial risks existing in QY Electric Power Company. On this basis, the single variable decision model and analytic hierarchy process (AHP) are used to evaluate the financial risk of QY power. In this paper, the traditional analytic hierarchy process (AHP) is improved, and the financial risk evaluation index is weighted by objective method, so as to improve the objectivity of the method and improve the accuracy of the financial risk evaluation results. Firstly, we select the financial indexes related to the financial risk of QY, and construct a multi-level financial risk evaluation index system, which includes the target layer, the criterion layer and the index layer. Secondly, the entropy method is used to carry on the initial weight of each index. After calculating the weight of each index, the correlation analysis of all kinds of indexes is carried out, and the indexes which have no significant correlation are selected to form a new index system. The entropy method is used to assign the value again. Finally, according to the index weight, the comprehensive score of the financial risk of QY power in each year is calculated, and the financial risk of the enterprise is analyzed. In view of the existing problems, the corresponding countermeasures and suggestions are put forward. The financial risk of electric power enterprise is paid close attention to by various stakeholders. Through the reasonable evaluation of its financial risk and the effective risk control strategy, it is hoped that it can be helpful to the financial risk management of electric power company.
【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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