低碳经济背景下煤炭企业财务风险评价研究

发布时间：2018-03-18 19:57

本文选题：煤炭企业　切入点：低碳经济　出处：《燕山大学》2013年硕士论文　论文类型：学位论文

【摘要】：煤炭行业是我国的主要能源产业之一，一直以来煤炭行业的发展面临着诸多问题，特别是我国低碳经济政策的实施，对煤炭企业的发展与管理提出了新的挑战。本文以财务风险为视角，对低碳经济背景下煤炭企业的财务风险进行研究。首先，本文阐述了研究背景和研究意义，并就国内外对该课题的研究成果进行了回顾，通过对文献的总结概括发现国外学者的研究重点在于低碳经济影响因素，国内学者已经对煤炭企业的未来可持续发展问题引起了关注，，可以认为是对煤炭企业低碳发展的一种探索。在总结国内外研究文献的基础上，本文试图对低碳经济背景下的煤炭企业财务风险进行评价。其次，本文对基本概念以及基础研究理论进行了概述。本文在阐述低碳经济相关理论的基础上，确定了低碳经济的概念，认为低碳经济是一种发展模式。同时本文对财务风险的基本概念进行了界定，概括了财务风险的特征和类型，并介绍了风险传导机制的基本构成要素和传导流程。再次，本文通过引入风险传导机制，对低碳经济政策对煤炭企业财务风险管理环境的影响进行研究。本文以风险传导机制为理论基础，分析了煤炭企业财务管理环境面临的政策、金融和法律等方面的变化，经分析，认为煤炭企业应该改变传统的财务管理目标，应树立长期的可持续发展的财务管理目标。第四，本文构建了低碳经济背景下煤炭企业的财务风险评价指标体系。本文基于上述章节的分析，分别从偿债能力、现金流量能力、营运能力、获利能力和发展能力五个方面，选取了共21个二级指标构建了低碳经济背景下煤炭企业的财务风险评价指标体系。最后，本文运用因子分析法和聚类分析法对上市煤炭企业的财务数据进行了因子分析和聚类分析，从宏观和微观角度对煤炭企业财务风险进行了评价，并针对分析结果对煤炭企业财务风险管理提出了应对措施。
[Abstract]:The coal industry is one of the main energy industries in China. The development of the coal industry has been faced with many problems, especially the implementation of low-carbon economic policies in China. This paper presents a new challenge to the development and management of coal enterprises. From the perspective of financial risk, this paper studies the financial risks of coal enterprises under the background of low carbon economy. First of all, this paper describes the research background and significance, and reviews the domestic and foreign research results on this subject. Through the summary of the literature, it is found that the research focus of foreign scholars lies in the impact factors of low-carbon economy. Domestic scholars have paid attention to the sustainable development of coal enterprises in the future, which can be regarded as a kind of exploration of low-carbon development of coal enterprises. This paper attempts to evaluate the financial risk of coal enterprises under the background of low carbon economy. Secondly, this paper summarizes the basic concepts and basic research theories. Based on the related theories of low carbon economy, this paper defines the concept of low carbon economy. At the same time, this paper defines the basic concept of financial risk, summarizes the characteristics and types of financial risk, and introduces the basic constituent elements and transmission process of risk transmission mechanism. Thirdly, by introducing the risk transmission mechanism, this paper studies the impact of low-carbon economic policies on the financial risk management environment of coal enterprises. This paper analyzes on the changes in the financial management environment of coal enterprises in the aspects of policy, finance and law, and points out that coal enterprises should change the traditional financial management objectives and set up long-term sustainable development financial management objectives. In 4th, this paper constructs the financial risk evaluation index system of coal enterprises under the background of low carbon economy. Based on the analysis of the above chapters, this paper respectively from the solvency, cash flow capacity, operating capacity, In the five aspects of profitability and development ability, 21 secondary indexes are selected to construct the financial risk evaluation index system of coal enterprises under the background of low carbon economy. Finally, this paper uses factor analysis and cluster analysis to analyze the financial data of listed coal enterprises, and evaluates the financial risk of coal enterprises from macro and micro angles. In the light of the analysis results, some countermeasures are put forward for the financial risk management of coal enterprises.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.21

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