A石油工程公司财务风险评价与控制研究

发布时间：2018-03-09 00:39

本文选题：财务风险　切入点：风险评价　出处：《天津农学院》2017年硕士论文　论文类型：学位论文

【摘要】：最近两年,受宏观经济“新常态”和中石油发展战略调整等因素的叠加影响,石油企业的市场形势整体处于下行阶段,由此给企业带来一定的财务风险,因此,如何积极地对石油企业的财务风险进行识别与评价,懫取对应的措施控制企业的财务风险是企业目前亟待解决的一个问题。本文以A石油工程公司为研究对象,基于广义的财务风险定义,运用财务风险评价与控制的基本理论,对其财务风险进行识别、评价并制定出控制对策。本文首先介绍了论文研究的背景和意义,并从财务风险的定义、财务风险的评价、财务风险的控制这三方面对相关文献进行了综述,同时阐述了文章的主要内容和研究方法;其次介绍了财务风险评价与控制的基本理论;然后从偿债风险、营运风险、盈利风险及现金流量风险对其财务风险进行识别,之后运用层次分析法对A公司财务风险进行评价,并查找导致A公司财务风险的原因。归纳出的主要原因为融资渠道单一,资产的流动性差,市场布局不完善,投标报价体系亟待加强等。在这些因素的作用下,导致A公司出现了偿债风险、营运风险、盈利风险和现金流量风险。在产生风险原因的基础上归纳总结出相应的控制对策。偿债风险方面,发行中长期债券,降低流动负债;营运风险方面,公司要加强应收账款的管理,加强市场开发布局和激励政策研究;盈利风险方面,完善投标报价体系建设,建立低成本运行机制;现金流量风险方面,提高现金流管理人才的素质,深入推进技术研发工作。总体而言,通过对A公司财务风险的识别与评价,找出产生其财务风险的原因,从而对A公司的财务风险进行控制提出了相应的对策。通过对A公司的财务风险评价与控制的研究,来对整个石油行业提供一些有价值的参考。
[Abstract]:In the last two years, the market situation of oil enterprises is in the downward stage, which brings certain financial risks to the enterprises, because of the superposition of factors such as the macroeconomic "new normal" and the adjustment of PetroChina's development strategy. How to actively identify and evaluate the financial risks of petroleum enterprises and how to control the financial risks by corresponding measures are an urgent problem to be solved at present. This paper takes A Petroleum Engineering Company as the research object. Based on the broad definition of financial risk and the basic theory of financial risk evaluation and control, the paper identifies, evaluates and formulates the control countermeasures of financial risk. Firstly, this paper introduces the background and significance of the research in this paper. And from the definition of financial risk, the evaluation of financial risk, financial risk control of the three aspects of the review of the relevant literature, at the same time elaborated the main content of the article and research methods; Secondly, it introduces the basic theory of financial risk evaluation and control, and then identifies the financial risk from debt service risk, operation risk, profit risk and cash flow risk, and then evaluates the financial risk of company A by using AHP. The main reasons are the single financing channel, poor liquidity of assets, imperfect market layout, and the urgent need to strengthen the bidding and quotation system. The risk of debt service, operation risk, profit risk and cash flow risk appeared in company A. on the basis of the risk reasons, the corresponding control countermeasures were summarized. In terms of operational risk, the company should strengthen the management of accounts receivable, strengthen the market development layout and incentive policy research; in the aspect of profit risk, perfect the construction of bidding and quotation system, establish a low cost operating mechanism; and in the aspect of cash flow risk, Improve the quality of cash flow management personnel, promote technology research and development in depth. In general, by identifying and evaluating the financial risks of company A, we can find out the reasons for their financial risks. By studying the financial risk assessment and control of A company, the paper provides some valuable reference for the whole petroleum industry.
【学位授予单位】：天津农学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.22;F406.7

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