ZHLNE煤业有限责任公司财务风险控制研究
发布时间：2018-07-14 16:36
【摘要】：随着我国经济市场改革步伐的加快，，我国企业在这个大环境中的改革与发展就会面临越来越多复杂的财务风险。由于财务风险自身的客观存在性，企业应当理性全面的分析可能会导致其自身财务风险发生的各个因素，并对这些因素进行详细的识别与评价，从而根据分析评价结果采取相应的措施对存在的风险进行规避与化解，避免财务危机的发生。因此，本文以ZHLNE煤业有限责任公司为研究对象，对其近3年的财务状况进行分析，发现公司存在的财务风险并对其进行有效的控制研究，望起到控制防范财务风险的作用，具有一定的现实意义。在财务风险管理理论的基础上，整理企业财务风险分析与控制的相关理论，依据这些理论的同时，结合煤炭行业近3年的平均水平来对ZHLNE煤业有限责任公司的总体财务状况进行介绍，从内部以及外部环境的风险因素对ZHLNE煤业有限责任公司财务风险进行识别与归纳，然后运用综合分析法，选取15个指标，从盈利能力、偿债能力、营运能力与发展能力四个方面对ZHLNE煤业有限责任公司进行总体的风险评价，发现ZHLNE煤业有限责任公司存在不小的财务风险。最后，针对ZHLNE煤业有限责任公司主要的财务风险提出了相应的控制措施。本文提出的规避与防范财务风险的措施对于煤炭行业具有一定的实用性，对企业提高自身抗风险的能力与水平有所帮助。
[Abstract]:With the acceleration of the pace of economic market reform, the reform and development of Chinese enterprises in this environment will face more and more complex financial risks. Because of the objective existence of the financial risk itself, the enterprise should make a rational and comprehensive analysis of the factors that may lead to the occurrence of its own financial risk, and identify and evaluate these factors in detail. According to the results of analysis and evaluation, the corresponding measures are taken to avoid and resolve the existing risks and avoid the occurrence of financial crisis. Therefore, this article regards ZHLNE Coal Industry Limited liability Company as the research object, carries on the analysis to its financial situation in recent three years, discovers the financial risk which the company exists and carries on the effective control research to it, hoping to play the role of controlling and preventing the financial risk. Has certain realistic significance. On the basis of the theory of financial risk management, the related theories of enterprise financial risk analysis and control are sorted out, according to these theories, Combined with the average level of coal industry in recent three years, this paper introduces the overall financial situation of ZHLNE Coal Industry Co., Ltd., identifies and summarizes the financial risk of ZHLNE Coal Industry Limited liability Company from the risk factors of internal and external environment. Then, by using comprehensive analysis method, 15 indexes are selected to evaluate the overall risk of ZHLNE coal industry limited liability company from four aspects: profitability, solvency, operation capacity and development ability. Found that ZHLNE coal industry limited liability company there is no small financial risk. Finally, the paper puts forward the corresponding control measures for the main financial risk of ZHLNE Coal Industry Co., Ltd. The measures to avoid and prevent financial risks put forward in this paper have certain practicability for coal industry and help enterprises to improve their ability and level of resisting risks.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.21
本文编号：2122258
[Abstract]:With the acceleration of the pace of economic market reform, the reform and development of Chinese enterprises in this environment will face more and more complex financial risks. Because of the objective existence of the financial risk itself, the enterprise should make a rational and comprehensive analysis of the factors that may lead to the occurrence of its own financial risk, and identify and evaluate these factors in detail. According to the results of analysis and evaluation, the corresponding measures are taken to avoid and resolve the existing risks and avoid the occurrence of financial crisis. Therefore, this article regards ZHLNE Coal Industry Limited liability Company as the research object, carries on the analysis to its financial situation in recent three years, discovers the financial risk which the company exists and carries on the effective control research to it, hoping to play the role of controlling and preventing the financial risk. Has certain realistic significance. On the basis of the theory of financial risk management, the related theories of enterprise financial risk analysis and control are sorted out, according to these theories, Combined with the average level of coal industry in recent three years, this paper introduces the overall financial situation of ZHLNE Coal Industry Co., Ltd., identifies and summarizes the financial risk of ZHLNE Coal Industry Limited liability Company from the risk factors of internal and external environment. Then, by using comprehensive analysis method, 15 indexes are selected to evaluate the overall risk of ZHLNE coal industry limited liability company from four aspects: profitability, solvency, operation capacity and development ability. Found that ZHLNE coal industry limited liability company there is no small financial risk. Finally, the paper puts forward the corresponding control measures for the main financial risk of ZHLNE Coal Industry Co., Ltd. The measures to avoid and prevent financial risks put forward in this paper have certain practicability for coal industry and help enterprises to improve their ability and level of resisting risks.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.21
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