电力企业财务风险的防控体系研究
发布时间：2019-02-22 21:49
【摘要】：在市场经济坏境下,企业面临来自内外部多种不确定的因素，经营风险几率不断上升，特别是会经常面对关系企业经济命脉的财务风险。对于企业自身来说，财务风险是客观存在的，其发生是必然的。因此，对财务风险防控的研究已经成为各界专家和企业经营者、管理者关注的重点，财务风险能否有效防控是企业能否保持持续经营的关键。 电力行业在我国经济发展中起着重要作用，而且随着“三集五大”等一系列电力改革的推进，很大程度上改变企业原有的组织架构，新的财务风险不断暴露出来，电力行业管理者对于财务风险的关注度也在不断加大。财务风险的演变都要经历一个渐进、积累、转化的过程，电力行业也不例外，在这一过程中,各种危机因素都将直接或间接地通过一些敏感性财务指标的变化反映出来。因此，通过研究一些财务指标的变化，建立财务预警模型，可以有效预防财务风险隐患，保证企业的经营发展处于良好的状态。 本文从财务风险的理论出发，，结合电力企业特点，选取财务指标构建企业财务预警模型,通过实证检验，提出了适合电力企业的财务风险防控机制、流程和措施，有效预防和消除企业财务风险,保证企业的经营管理系统处于良好的运行状态。文章分六部分，第一部分描述研究意义、国内外研究动态、文章主要内容、研究方法以及预期效果。第二部分主要是财务风险防控理论基础，界定财务风险的定义，并对电力企业的风险表现、特征和形成原因进行了阐述。第三部分主要是对电力企业财务风险防控体系进行设计，建立了电力企业财务风险预警指标体系以及预警评价模型。第四部分主要对电力企业财务风险预警及评价模型进行实证检验。第五部分选取电力企业风险典型案例进行研究得出启示，并制定相应的流程和措施。第六部分对全文的研究进行总结并展望。
[Abstract]:Under the bad market economy, enterprises are faced with many uncertain factors from inside and outside, and the risk of operation is rising constantly, especially the financial risk which is often related to the economic lifeline of enterprises. For the enterprise itself, the financial risk is objective, its occurrence is inevitable. Therefore, the study on the prevention and control of financial risk has become the focus of attention of experts, managers and managers, and whether the financial risk can be effectively prevented and controlled is the key to whether the enterprise can maintain continuous operation. The electric power industry plays an important role in the economic development of our country, and along with the promotion of a series of electric power reform, such as "three sets and five big" and so on, the original organization structure of the enterprise has been changed to a great extent, and the new financial risk has been exposed constantly. Power industry managers on the financial risk of concern is also increasing. The evolution of financial risk has to go through a gradual process, accumulation, transformation process, electric power industry is no exception, in this process, all kinds of crisis factors will be directly or indirectly through the changes of some sensitive financial indicators. Therefore, by studying the change of some financial indexes and establishing a financial early-warning model, we can effectively prevent the hidden dangers of financial risks and ensure that the business development of enterprises is in a good state. Based on the theory of financial risk, combined with the characteristics of electric power enterprises, this paper selects financial indicators to construct financial early-warning model of enterprises, and through empirical test, puts forward the mechanism, process and measures of financial risk prevention and control suitable for electric power enterprises. Effective prevention and elimination of enterprise financial risks, to ensure that the enterprise management system in a good state of operation. This article is divided into six parts, the first part describes the significance of the research, domestic and foreign research trends, the main content of the article, research methods and expected results. The second part is the theoretical basis of financial risk prevention and control, defines the definition of financial risk, and describes the risk performance, characteristics and formation reasons of electric power enterprises. In the third part, the financial risk prevention and control system of electric power enterprise is designed, and the early warning index system and early warning evaluation model of financial risk of electric power enterprise are established. The fourth part mainly carries on the empirical test to the electric power enterprise financial risk early warning and the appraisal model. In the fifth part, some typical cases of power enterprise risk are selected to draw inspiration, and the corresponding processes and measures are formulated. The sixth part summarizes and looks forward to the research of the full text.
【学位授予单位】：武汉纺织大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.72
本文编号：2428671
[Abstract]:Under the bad market economy, enterprises are faced with many uncertain factors from inside and outside, and the risk of operation is rising constantly, especially the financial risk which is often related to the economic lifeline of enterprises. For the enterprise itself, the financial risk is objective, its occurrence is inevitable. Therefore, the study on the prevention and control of financial risk has become the focus of attention of experts, managers and managers, and whether the financial risk can be effectively prevented and controlled is the key to whether the enterprise can maintain continuous operation. The electric power industry plays an important role in the economic development of our country, and along with the promotion of a series of electric power reform, such as "three sets and five big" and so on, the original organization structure of the enterprise has been changed to a great extent, and the new financial risk has been exposed constantly. Power industry managers on the financial risk of concern is also increasing. The evolution of financial risk has to go through a gradual process, accumulation, transformation process, electric power industry is no exception, in this process, all kinds of crisis factors will be directly or indirectly through the changes of some sensitive financial indicators. Therefore, by studying the change of some financial indexes and establishing a financial early-warning model, we can effectively prevent the hidden dangers of financial risks and ensure that the business development of enterprises is in a good state. Based on the theory of financial risk, combined with the characteristics of electric power enterprises, this paper selects financial indicators to construct financial early-warning model of enterprises, and through empirical test, puts forward the mechanism, process and measures of financial risk prevention and control suitable for electric power enterprises. Effective prevention and elimination of enterprise financial risks, to ensure that the enterprise management system in a good state of operation. This article is divided into six parts, the first part describes the significance of the research, domestic and foreign research trends, the main content of the article, research methods and expected results. The second part is the theoretical basis of financial risk prevention and control, defines the definition of financial risk, and describes the risk performance, characteristics and formation reasons of electric power enterprises. In the third part, the financial risk prevention and control system of electric power enterprise is designed, and the early warning index system and early warning evaluation model of financial risk of electric power enterprise are established. The fourth part mainly carries on the empirical test to the electric power enterprise financial risk early warning and the appraisal model. In the fifth part, some typical cases of power enterprise risk are selected to draw inspiration, and the corresponding processes and measures are formulated. The sixth part summarizes and looks forward to the research of the full text.
【学位授予单位】：武汉纺织大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.72
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