本文選題：財(cái)務(wù)風(fēng)險(xiǎn) + 風(fēng)險(xiǎn)識(shí)別　； 參考：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：煤炭是我們國(guó)家基礎(chǔ)的動(dòng)力資源,煤炭業(yè)是我們國(guó)家首要的能源產(chǎn)業(yè)。煤炭企業(yè)的穩(wěn)定成長(zhǎng)受多種不確定要素的影響,如資源礦藏的儲(chǔ)量、市場(chǎng)經(jīng)濟(jì)的宏觀走勢(shì)、國(guó)家的政策方針、行業(yè)的周期性、企業(yè)的戰(zhàn)略規(guī)劃及管理水平等,煤炭公司面對(duì)著許許多多的內(nèi)部及外部威脅,而財(cái)務(wù)風(fēng)險(xiǎn)是眾多風(fēng)險(xiǎn)的匯合表現(xiàn)。伴隨我國(guó)市場(chǎng)經(jīng)濟(jì)體系的不竭鼎新,企業(yè)需要面臨繁雜的市場(chǎng)環(huán)境帶來(lái)的各種挑戰(zhàn),只有經(jīng)受住考驗(yàn)的企業(yè)才能長(zhǎng)期的立于市場(chǎng)經(jīng)濟(jì)的體系之下。企業(yè)在發(fā)展的過(guò)程中會(huì)面對(duì)多種多樣的財(cái)務(wù)風(fēng)險(xiǎn)問(wèn)題,企業(yè)若不重視,將會(huì)導(dǎo)致嚴(yán)重的財(cái)務(wù)危機(jī)。應(yīng)怎樣對(duì)財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行準(zhǔn)確衡量,并采取措施抑制風(fēng)險(xiǎn)是企業(yè)的首要任務(wù)。中國(guó)的企業(yè)正處于經(jīng)濟(jì)市場(chǎng)化進(jìn)程不斷加快的環(huán)境下,企業(yè)的改革和發(fā)展將面對(duì)越來(lái)越繁雜的財(cái)務(wù)風(fēng)險(xiǎn)問(wèn)題。以財(cái)務(wù)風(fēng)險(xiǎn)為探討的對(duì)象,采用規(guī)范研究和案列研究相結(jié)合的方式,在深入研究了國(guó)內(nèi)外相關(guān)資料的基礎(chǔ)上,對(duì)財(cái)務(wù)風(fēng)險(xiǎn)的種類及形成原因進(jìn)行了探討,介紹了煤炭行業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)的類型及財(cái)務(wù)風(fēng)險(xiǎn)影響的內(nèi)外部因素,包括籌資風(fēng)險(xiǎn)、投資風(fēng)險(xiǎn)、運(yùn)營(yíng)風(fēng)險(xiǎn)和利潤(rùn)分配風(fēng)險(xiǎn)等四種主要風(fēng)險(xiǎn)類型,以A煤炭公司為具體案例,通過(guò)運(yùn)用比率分析法、報(bào)表分析法等定量分析方法對(duì)A公司在籌資活動(dòng)、投資活動(dòng)、資金回收及收益分配等四方面進(jìn)行研究,運(yùn)用Z-score模型構(gòu)建A煤炭公司的財(cái)務(wù)風(fēng)險(xiǎn)預(yù)測(cè)模型,通過(guò)定性分析方法對(duì)A煤炭公司的不同類型風(fēng)險(xiǎn)產(chǎn)生的原因進(jìn)行探究,對(duì)A煤炭公司的財(cái)務(wù)狀況進(jìn)行整體判別,根據(jù)不同的可能存在的導(dǎo)致財(cái)務(wù)風(fēng)險(xiǎn)的因素給出相應(yīng)的應(yīng)對(duì)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.

【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.21

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本文編號(hào)：1870892