A煤炭公司财务风险分析与控制研究

发布时间：2018-05-10 21:01

本文选题：财务风险 + 风险识别　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：煤炭是我们国家基础的动力资源,煤炭业是我们国家首要的能源产业。煤炭企业的稳定成长受多种不确定要素的影响,如资源矿藏的储量、市场经济的宏观走势、国家的政策方针、行业的周期性、企业的战略规划及管理水平等,煤炭公司面对着许许多多的内部及外部威胁,而财务风险是众多风险的汇合表现。伴随我国市场经济体系的不竭鼎新,企业需要面临繁杂的市场环境带来的各种挑战,只有经受住考验的企业才能长期的立于市场经济的体系之下。企业在发展的过程中会面对多种多样的财务风险问题,企业若不重视,将会导致严重的财务危机。应怎样对财务风险进行准确衡量,并采取措施抑制风险是企业的首要任务。中国的企业正处于经济市场化进程不断加快的环境下,企业的改革和发展将面对越来越繁杂的财务风险问题。以财务风险为探讨的对象,采用规范研究和案列研究相结合的方式,在深入研究了国内外相关资料的基础上,对财务风险的种类及形成原因进行了探讨,介绍了煤炭行业的财务风险的类型及财务风险影响的内外部因素,包括筹资风险、投资风险、运营风险和利润分配风险等四种主要风险类型,以A煤炭公司为具体案例,通过运用比率分析法、报表分析法等定量分析方法对A公司在筹资活动、投资活动、资金回收及收益分配等四方面进行研究,运用Z-score模型构建A煤炭公司的财务风险预测模型,通过定性分析方法对A煤炭公司的不同类型风险产生的原因进行探究,对A煤炭公司的财务状况进行整体判别,根据不同的可能存在的导致财务风险的因素给出相应的应对措施。
[Abstract]:Coal is the power resource of our national foundation, coal industry is the primary energy industry in our country. The steady growth of coal enterprises is influenced by various uncertain factors, such as reserves of resources, macro trend of market economy, national policy, periodicity of industry, strategic planning and management level of enterprises, and so on, coal company face Facing a lot of internal and external threats, the financial risk is the convergence of many risks. With the inexhaustible new market economy system in China, enterprises need to face various challenges brought by the complex market environment. Only the tested enterprises can be under the system of market economy for a long time. The process of enterprise development is in the process of development. In the face of a variety of financial risk problems, if the enterprise does not attach importance to it, it will lead to a serious financial crisis. How to measure the financial risk accurately and take measures to restrain the risk is the primary task of the enterprise. The enterprises in China are facing the rapid economic market process, and the reform and development of the enterprises will face the situation. The more and more complicated financial risk problems, taking the financial risk as the object, using the combination of the normative research and the case study, based on the in-depth study of the relevant information at home and abroad, discussed the types and causes of the financial risk, and introduced the types of the financial risks and the influence of the financial risks in the coal industry. The internal and external factors, including the four main types of risk, such as financing risk, investment risk, operation risk and profit distribution risk, take A coal company as a specific case, by using the quantitative analysis method, such as ratio analysis method and report analysis method, to study A company in financing activities, investment activity, capital recovery and income distribution. The Z-score model is used to model the financial risk prediction model of A coal company. The causes of different types of risk of A coal company are explored by the qualitative analysis method. The financial situation of A coal company is judged as a whole, and the corresponding countermeasures are given according to the factors that may lead to the financial risk.

【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.21

【参考文献】