大唐元梁山风电项目财务风险管控研究

发布时间：2018-03-11 03:25

本文选题：风电项目　切入点：财务风险　出处：《吉林大学》2014年硕士论文　论文类型：学位论文

【摘要】：过去20年，风电发展不断超越其预期速度，成为世界增长速度最快的能源。作为一种最具代表性的清洁能源，风能可以有效解决石油等化石资源不可再能的困境，对环境保护的意义明显；并且风能比其他清洁能源开发时间早、有一套完整成熟的技术，已经产生良好的经济效益。近十多年,中国政府加大了风电项目的投资力度，力求加大风电在我国电力行业中所占的比重。风电项目能够带来较为可观的经济效益，但是也会带来项目建设和投资的竞争日益激烈，要想在市场中占有一席之地，必须采取有效方法防范和规避经营风险，尤其是关系自身生死存亡的财务风险。目前,风电项目风险管理起步较晚，风险管理意识和技术手段与发达国家相比还存在一定的差距，尚处于风电发展的初级阶段，经验不足，而经济活动的高风险性质要求企业必须对财务风险有一个清晰的认识，对财务风险的性质以及风险可能带来的损失有一个大致的了解，并以此为基础制定有效的风险防范措施，防止给企业带来损失，确保风电的经济社会效益。基于此考虑，本文对风电项目财务风险的理论和实践进行了系统的分析和研究，建立了一套完整的风险控制系统，对于风电企业预防财务风险，使企业保持较快较好的发展势态具有非常重要的意义。本论文首先对研究背景、意义、内容和方法进行综合阐述，其次以大唐元梁山风电项目为例，对其遇到的财务风险进行识别和评估，，第三章对投资的财务风险、项目工程合同管理中的财务风险、项目资金使用管理中的财务风险进行了重点成因分析，第四章针对面临的风险提出该风电项目的财务风险管控方案，通过建立项目投资盈亏预测系统,制定项目合同审查签证管理办法,完善资金核算和监督管理办法,确定项目财务风险管理制度规范等手段，在源头上对元梁山风电项目的财务风险进行把控。最后对论文提出结论和展望。进入21世纪，企业的财务环境发生了质的变化，财务风险与以前相比更加复杂和多样，并且财务风险给企业可能造成的损失也越来越大。企业应该增强财务风险意识并且加强对财务风险的认识和控制力度，防止财务风险给企业造成损失，建立一套完善有效地财务风险防范系统，扎实做好企业的财务风险管理工作，才能确保企业在竞争激烈的市场中立于不败之地。本论文以具体风电项目为切入点，综合考虑风电项目遇到的风险特点，提出具体管控措施，对其他风电项目加强财务风险的预防和控制，提升财务风险管理水平具有积极的实践指导作用。
[Abstract]:Over the past 20 years, wind power has continued to outpace its expectations and become the world's fastest-growing energy. As the most representative clean energy source, wind energy can effectively solve the plight of fossil resources such as petroleum. The significance to environmental protection is obvious; and wind energy has been developed earlier than other clean energy sources, with a set of complete and mature technologies that have already produced good economic benefits. In the last decade or so, the Chinese government has increased investment in wind power projects. Strive to increase the proportion of wind power in the power industry in China. Wind power projects can bring considerable economic benefits, but will also bring the increasingly fierce competition for project construction and investment, in order to occupy a place in the market. Effective methods must be taken to prevent and avoid the operational risks, especially the financial risks which are related to their own survival. At present, the risk management of wind power project starts relatively late, and there is still a certain gap between the risk management consciousness and the technical means compared with the developed countries. It is still in the primary stage of wind power development and lacks of experience. However, the high risk nature of economic activities requires enterprises to have a clear understanding of financial risk, and a general understanding of the nature of financial risk and the loss it may bring, and on this basis to formulate effective risk prevention measures. Based on this consideration, the theory and practice of financial risk of wind power project are systematically analyzed and studied, and a complete risk control system is established. It is of great significance for wind power enterprises to prevent financial risks and keep enterprises developing quickly and well. In this paper, the background, significance, content and method of the research are expounded, and then the financial risk of the project is identified and evaluated, and the third chapter is about the financial risk of investment, and then take the case of Liangshan wind power project in the Tang Dynasty as an example to identify and evaluate the financial risks encountered by the project. The financial risk in the project contract management and the financial risk in the project fund management are analyzed in detail. Chapter 4th puts forward the financial risk control scheme of the wind power project in view of the risk faced by the project. Through the establishment of a project investment profit and loss forecasting system, the formulation of measures for project contract examination and visa management, the improvement of the measures for the accounting and supervision of funds, and the determination of the project financial risk management system and other means, The financial risk of Yuanliangshan wind power project is controlled at the source. Finally, the conclusion and prospect of the paper are put forward. In 21th century, the financial environment of enterprises has changed qualitatively, and the financial risks are more complex and diverse than before. And the financial risk may cause more and more losses to the enterprise. The enterprise should strengthen the awareness of the financial risk and strengthen the understanding and control of the financial risk, so as to prevent the financial risk from causing losses to the enterprise. Only by establishing a set of perfect and effective financial risk prevention system and doing the financial risk management of the enterprise well, can we ensure that the enterprise is in an invincible position in the competitive market. Considering the risk characteristics of wind power project, the concrete control measures are put forward, which can help other wind power projects to strengthen the prevention and control of financial risk and improve the level of financial risk management.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.72

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