發(fā)布時(shí)間：2018-12-18 00:56

【摘要】：財(cái)務(wù)風(fēng)險(xiǎn)客觀存在于企業(yè)各個(gè)經(jīng)營(yíng)活動(dòng)過(guò)程中。煤炭行業(yè)是我國(guó)重要的能源行業(yè),對(duì)社會(huì)經(jīng)濟(jì)的正常發(fā)展,人們的正常生活有著重大影響。隨著煤炭行業(yè)資源整合的推進(jìn),產(chǎn)業(yè)結(jié)構(gòu)的不斷升級(jí),煤炭企業(yè)生產(chǎn)經(jīng)營(yíng)面臨的內(nèi)外部競(jìng)爭(zhēng)環(huán)境加劇。用何種方法客觀、準(zhǔn)確地評(píng)估企業(yè)面臨的財(cái)務(wù)風(fēng)險(xiǎn),并制定何種應(yīng)對(duì)策略成為煤炭企業(yè)財(cái)務(wù)管理理論與實(shí)踐中急需解決的問(wèn)題。本文結(jié)合企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)評(píng)估的相關(guān)理論和太原煤氣化公司自身的經(jīng)營(yíng)特點(diǎn)、財(cái)務(wù)特性,從資金的運(yùn)動(dòng)過(guò)程中,分析了太原煤氣化公司在籌資風(fēng)險(xiǎn)、投資風(fēng)險(xiǎn)、資金營(yíng)運(yùn)風(fēng)險(xiǎn)中的具體表現(xiàn),并對(duì)產(chǎn)生財(cái)務(wù)風(fēng)險(xiǎn)的外部因素與內(nèi)部因素進(jìn)行了定性分析評(píng)估,再?gòu)钠髽I(yè)盈利能力、償債能力、營(yíng)運(yùn)能力、發(fā)展能力方面選取了具有代表性的12個(gè)財(cái)務(wù)指標(biāo),采用層次分析法和功效系數(shù)法構(gòu)建了適合太原煤氣化公司的財(cái)務(wù)風(fēng)險(xiǎn)評(píng)估模型,對(duì)其進(jìn)行了較為準(zhǔn)確、客觀的定量評(píng)估,并進(jìn)一步對(duì)財(cái)務(wù)風(fēng)險(xiǎn)評(píng)估結(jié)果進(jìn)行分析。最后,根據(jù)定性與定量的評(píng)估結(jié)果,并分析了太原煤氣化公司在財(cái)務(wù)風(fēng)險(xiǎn)應(yīng)對(duì)方面所做的工作后,提出了一些適合太原煤氣化公司自身發(fā)展的財(cái)務(wù)風(fēng)險(xiǎn)應(yīng)對(duì)策略,為企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的管理和決策制定提供了一些參考。
[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.
【學(xué)位授予單位】：長(zhǎng)沙理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：F426.22;F406.7

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