太原煤气化公司财务风险评估及应对策略

发布时间：2018-12-18 00:56

【摘要】：财务风险客观存在于企业各个经营活动过程中。煤炭行业是我国重要的能源行业,对社会经济的正常发展,人们的正常生活有着重大影响。随着煤炭行业资源整合的推进,产业结构的不断升级,煤炭企业生产经营面临的内外部竞争环境加剧。用何种方法客观、准确地评估企业面临的财务风险,并制定何种应对策略成为煤炭企业财务管理理论与实践中急需解决的问题。本文结合企业财务风险评估的相关理论和太原煤气化公司自身的经营特点、财务特性,从资金的运动过程中,分析了太原煤气化公司在筹资风险、投资风险、资金营运风险中的具体表现,并对产生财务风险的外部因素与内部因素进行了定性分析评估,再从企业盈利能力、偿债能力、营运能力、发展能力方面选取了具有代表性的12个财务指标,采用层次分析法和功效系数法构建了适合太原煤气化公司的财务风险评估模型,对其进行了较为准确、客观的定量评估,并进一步对财务风险评估结果进行分析。最后,根据定性与定量的评估结果,并分析了太原煤气化公司在财务风险应对方面所做的工作后,提出了一些适合太原煤气化公司自身发展的财务风险应对策略,为企业财务风险的管理和决策制定提供了一些参考。
[Abstract]:The financial risk exists objectively in the enterprise each management activity process. Coal industry is an important energy industry in China, which has great influence on the normal development of social economy and people's normal life. With the promotion of the integration of coal resources and the upgrading of industrial structure, the internal and external competition environment faced by coal enterprises is intensified. It is urgent to solve the problem in theory and practice of financial management of coal enterprises by which methods to evaluate the financial risks faced by enterprises objectively and accurately, and what countermeasures should be formulated. Based on the related theory of enterprise financial risk assessment and the operating characteristics and financial characteristics of Taiyuan Coal Gasification Company, this paper analyzes the financing risk and investment risk of Taiyuan Coal Gasification Company from the process of capital movement. The concrete performance of the risk of fund operation, and the qualitative analysis and evaluation of the external and internal factors that produce the financial risk, and then from the point of view of the profitability, the solvency and the operating ability of the enterprise, In the aspect of development ability, 12 representative financial indexes are selected, and the financial risk assessment model suitable for Taiyuan Coal Gasification Company is constructed by using AHP and efficiency coefficient method, which is evaluated accurately and objectively and quantitatively. And further analysis of financial risk assessment results. Finally, according to the qualitative and quantitative evaluation results, and after analyzing the work of Taiyuan Coal Gasification Company in the financial risk response, some financial risk countermeasures suitable for the development of Taiyuan Coal Gasification Company are put forward. It provides some reference for enterprise financial risk management and decision-making.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.22;F406.7

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