基于蒙特卡罗模型的供电企业财务风险管理研究

发布时间：2018-04-05 22:12

本文选题：供电企业　切入点：蒙特卡罗　出处：《华北电力大学》2013年硕士论文

【摘要】：供电企业具有自身的特殊性，而且电力工业关乎国计民生，国家在推进电力行业改革过程中慎之又慎，致使电力行业市场化进程缓慢，供电企业尚未实现自主经营。这种特有的经营环境使得供电企业面临着一系列的财务风险，如不加以合理控制将严重危及电网公司的正常运行，并最终影响社会生产和居民生活。然而，我国学者对电网公司财务风险的研究不是很全面、深入、系统，大多是借鉴一般企业财务风险管理的研究成果，结合电网公司特点的研究不是很多，，因此，结合供电企业特殊性，对其进行有效地财务风险管理，具有重要的理论意义和现实意义。本文首先从财务风险最基本的概念入手，结合供电企业特殊性，分析了供电企业财务风险的特点及内容，并提出供电企业财务风险管理的内容，在此基础上，阐述了财务风险管理的相关理论，为以后的研究奠定理论基础。其次，根据供电企业财务风险的特点，并结合对某供电公司公司的调研结果，对供电公司公司购售电风险、电力投资风险风险、电费回收风险等主要的财务风险的表现进行分析。再次，基于对供电公司财务风险的识别分析，探讨了供电公司购售电风险、电力投资风险风险、电费回收风险等主要财务风险控制的思路、评价模型、方法及控制措施。最后，建立电网公司财务风险控制体系，为供电公司财务风险管理提供制度机制保障。本文旨在研究电网公司主要财务风险的识别、分析与控制，并建立供电企业财务风险控制体系，为供电企业进行财务风险管理提供理论与实践指导。
[Abstract]:Power supply enterprises have their own particularity, and the power industry is related to the national economy and people's livelihood. The state is extremely cautious in the process of promoting the reform of the power industry, which results in the slow process of the power industry marketization, and the power supply enterprises have not yet realized their own operation.This special operating environment makes power supply enterprises face a series of financial risks, if not properly controlled, it will seriously endanger the normal operation of power grid companies, and ultimately affect social production and residents' lives.Combining with the particularity of power supply enterprises, it is of great theoretical and practical significance to manage the financial risks effectively.This paper begins with the most basic concept of financial risk, combining with the particularity of power supply enterprise, analyzes the characteristics and contents of financial risk of power supply enterprise, and puts forward the content of financial risk management of power supply enterprise.Elaborated the financial risk management related theory, laid the theoretical foundation for the future research.Secondly, according to the characteristics of the financial risk of the power supply company and the results of the investigation on a power supply company, the risk of power purchase and sale and the risk of electric power investment are given to the power supply company.Electricity recovery risk and other major financial risk performance analysis.Thirdly, based on the identification and analysis of the financial risk of the power supply company, this paper discusses the main financial risk control ideas, evaluation model, methods and control measures of the power supply company's purchase and sale risk, the power investment risk risk, the electricity charge recovery risk and so on.Finally, the financial risk control system of power grid company is established to provide the system mechanism for the financial risk management of power supply company.The purpose of this paper is to study the identification, analysis and control of major financial risks in power grid companies, and to establish a financial risk control system for power supply enterprises, which provides theoretical and practical guidance for power supply enterprises to manage financial risks.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.61

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