發(fā)布時(shí)間：2018-03-11 03:25

  本文選題：風(fēng)電項(xiàng)目　切入點(diǎn)：財(cái)務(wù)風(fēng)險(xiǎn)　出處：《吉林大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：過去20年，風(fēng)電發(fā)展不斷超越其預(yù)期速度，成為世界增長(zhǎng)速度最快的能源。作為一種最具代表性的清潔能源，風(fēng)能可以有效解決石油等化石資源不可再能的困境，對(duì)環(huán)境保護(hù)的意義明顯；并且風(fēng)能比其他清潔能源開發(fā)時(shí)間早、有一套完整成熟的技術(shù)，已經(jīng)產(chǎn)生良好的經(jīng)濟(jì)效益。近十多年,中國(guó)政府加大了風(fēng)電項(xiàng)目的投資力度，力求加大風(fēng)電在我國(guó)電力行業(yè)中所占的比重。風(fēng)電項(xiàng)目能夠帶來較為可觀的經(jīng)濟(jì)效益，但是也會(huì)帶來項(xiàng)目建設(shè)和投資的競(jìng)爭(zhēng)日益激烈，要想在市場(chǎng)中占有一席之地，必須采取有效方法防范和規(guī)避經(jīng)營(yíng)風(fēng)險(xiǎn)，尤其是關(guān)系自身生死存亡的財(cái)務(wù)風(fēng)險(xiǎn)。 目前,風(fēng)電項(xiàng)目風(fēng)險(xiǎn)管理起步較晚，風(fēng)險(xiǎn)管理意識(shí)和技術(shù)手段與發(fā)達(dá)國(guó)家相比還存在一定的差距，尚處于風(fēng)電發(fā)展的初級(jí)階段，經(jīng)驗(yàn)不足，而經(jīng)濟(jì)活動(dòng)的高風(fēng)險(xiǎn)性質(zhì)要求企業(yè)必須對(duì)財(cái)務(wù)風(fēng)險(xiǎn)有一個(gè)清晰的認(rèn)識(shí)，對(duì)財(cái)務(wù)風(fēng)險(xiǎn)的性質(zhì)以及風(fēng)險(xiǎn)可能帶來的損失有一個(gè)大致的了解，并以此為基礎(chǔ)制定有效的風(fēng)險(xiǎn)防范措施，防止給企業(yè)帶來?yè)p失，確保風(fēng)電的經(jīng)濟(jì)社會(huì)效益�；诖丝紤]，本文對(duì)風(fēng)電項(xiàng)目財(cái)務(wù)風(fēng)險(xiǎn)的理論和實(shí)踐進(jìn)行了系統(tǒng)的分析和研究，建立了一套完整的風(fēng)險(xiǎn)控制系統(tǒng)，對(duì)于風(fēng)電企業(yè)預(yù)防財(cái)務(wù)風(fēng)險(xiǎn)，使企業(yè)保持較快較好的發(fā)展勢(shì)態(tài)具有非常重要的意義。 本論文首先對(duì)研究背景、意義、內(nèi)容和方法進(jìn)行綜合闡述，其次以大唐元梁山風(fēng)電項(xiàng)目為例，對(duì)其遇到的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行識(shí)別和評(píng)估，，第三章對(duì)投資的財(cái)務(wù)風(fēng)險(xiǎn)、項(xiàng)目工程合同管理中的財(cái)務(wù)風(fēng)險(xiǎn)、項(xiàng)目資金使用管理中的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行了重點(diǎn)成因分析，第四章針對(duì)面臨的風(fēng)險(xiǎn)提出該風(fēng)電項(xiàng)目的財(cái)務(wù)風(fēng)險(xiǎn)管控方案，通過建立項(xiàng)目投資盈虧預(yù)測(cè)系統(tǒng),制定項(xiàng)目合同審查簽證管理辦法,完善資金核算和監(jiān)督管理辦法,確定項(xiàng)目財(cái)務(wù)風(fēng)險(xiǎn)管理制度規(guī)范等手段，在源頭上對(duì)元梁山風(fēng)電項(xiàng)目的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行把控。最后對(duì)論文提出結(jié)論和展望。 進(jìn)入21世紀(jì)，企業(yè)的財(cái)務(wù)環(huán)境發(fā)生了質(zhì)的變化，財(cái)務(wù)風(fēng)險(xiǎn)與以前相比更加復(fù)雜和多樣，并且財(cái)務(wù)風(fēng)險(xiǎn)給企業(yè)可能造成的損失也越來越大。企業(yè)應(yīng)該增強(qiáng)財(cái)務(wù)風(fēng)險(xiǎn)意識(shí)并且加強(qiáng)對(duì)財(cái)務(wù)風(fēng)險(xiǎn)的認(rèn)識(shí)和控制力度，防止財(cái)務(wù)風(fēng)險(xiǎn)給企業(yè)造成損失，建立一套完善有效地財(cái)務(wù)風(fēng)險(xiǎn)防范系統(tǒng)，扎實(shí)做好企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)管理工作，才能確保企業(yè)在競(jìng)爭(zhēng)激烈的市場(chǎng)中立于不敗之地。本論文以具體風(fēng)電項(xiàng)目為切入點(diǎn)，綜合考慮風(fēng)電項(xiàng)目遇到的風(fēng)險(xiǎn)特點(diǎn)，提出具體管控措施，對(duì)其他風(fēng)電項(xiàng)目加強(qiáng)財(cái)務(wù)風(fēng)險(xiǎn)的預(yù)防和控制，提升財(cái)務(wù)風(fēng)險(xiǎn)管理水平具有積極的實(shí)踐指導(dǎo)作用。
[Abstract]:Over the past 20 years, wind power has continued to outpace its expectations and become the world's fastest-growing energy. As the most representative clean energy source, wind energy can effectively solve the plight of fossil resources such as petroleum. The significance to environmental protection is obvious; and wind energy has been developed earlier than other clean energy sources, with a set of complete and mature technologies that have already produced good economic benefits. In the last decade or so, the Chinese government has increased investment in wind power projects. Strive to increase the proportion of wind power in the power industry in China. Wind power projects can bring considerable economic benefits, but will also bring the increasingly fierce competition for project construction and investment, in order to occupy a place in the market. Effective methods must be taken to prevent and avoid the operational risks, especially the financial risks which are related to their own survival. At present, the risk management of wind power project starts relatively late, and there is still a certain gap between the risk management consciousness and the technical means compared with the developed countries. It is still in the primary stage of wind power development and lacks of experience. However, the high risk nature of economic activities requires enterprises to have a clear understanding of financial risk, and a general understanding of the nature of financial risk and the loss it may bring, and on this basis to formulate effective risk prevention measures. Based on this consideration, the theory and practice of financial risk of wind power project are systematically analyzed and studied, and a complete risk control system is established. It is of great significance for wind power enterprises to prevent financial risks and keep enterprises developing quickly and well. In this paper, the background, significance, content and method of the research are expounded, and then the financial risk of the project is identified and evaluated, and the third chapter is about the financial risk of investment, and then take the case of Liangshan wind power project in the Tang Dynasty as an example to identify and evaluate the financial risks encountered by the project. The financial risk in the project contract management and the financial risk in the project fund management are analyzed in detail. Chapter 4th puts forward the financial risk control scheme of the wind power project in view of the risk faced by the project. Through the establishment of a project investment profit and loss forecasting system, the formulation of measures for project contract examination and visa management, the improvement of the measures for the accounting and supervision of funds, and the determination of the project financial risk management system and other means, The financial risk of Yuanliangshan wind power project is controlled at the source. Finally, the conclusion and prospect of the paper are put forward. In 21th century, the financial environment of enterprises has changed qualitatively, and the financial risks are more complex and diverse than before. And the financial risk may cause more and more losses to the enterprise. The enterprise should strengthen the awareness of the financial risk and strengthen the understanding and control of the financial risk, so as to prevent the financial risk from causing losses to the enterprise. Only by establishing a set of perfect and effective financial risk prevention system and doing the financial risk management of the enterprise well, can we ensure that the enterprise is in an invincible position in the competitive market. Considering the risk characteristics of wind power project, the concrete control measures are put forward, which can help other wind power projects to strengthen the prevention and control of financial risk and improve the level of financial risk management.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.61;F406.72

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