發(fā)布時(shí)間：2018-05-20 23:45

  本文選題：供給側(cè)改革 + 煤炭企業(yè)��； 參考：《河北工程大學(xué)》2017年碩士論文

【摘要】：近些年,煤炭產(chǎn)能?chē)?yán)重過(guò)剩,煤炭?jī)r(jià)格和市場(chǎng)需求下降,其發(fā)展形勢(shì)不容樂(lè)觀,亟需進(jìn)行戰(zhàn)略調(diào)整。供給側(cè)改革要求從提高產(chǎn)品質(zhì)量的角度出發(fā),使低效煤炭產(chǎn)品退出市場(chǎng),提高煤炭產(chǎn)品的有效供給,對(duì)煤炭資源進(jìn)一步整合,用改革的方式推進(jìn)煤炭產(chǎn)業(yè)的轉(zhuǎn)型升級(jí)。但該過(guò)程需要大量的資金支持,融資成為其轉(zhuǎn)型的關(guān)鍵,然而由于目前煤炭企業(yè)的外部生存環(huán)境較為復(fù)雜,加上其行業(yè)本身具有的特殊性,共同決定著其不可避免的存在著一定的融資風(fēng)險(xiǎn)。因此,對(duì)煤炭企業(yè)融資風(fēng)險(xiǎn)評(píng)價(jià)具有重要意義。本文分析了國(guó)內(nèi)煤炭企業(yè)的發(fā)展?fàn)顩r,以及其主要融資方式和融資特點(diǎn),對(duì)供給側(cè)結(jié)構(gòu)性改革的含義進(jìn)行深入剖析,闡述供給側(cè)改革的提出對(duì)煤炭企業(yè)的要求,以及煤炭企業(yè)未來(lái)的發(fā)展目標(biāo)。并在此背景下,對(duì)煤炭企業(yè)融資風(fēng)險(xiǎn)的影響因素進(jìn)行分析,從財(cái)務(wù)和非財(cái)務(wù)兩個(gè)方面,構(gòu)建了供給側(cè)改革背景下的煤炭企業(yè)融資風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系。主要包括企業(yè)治理情況、產(chǎn)品競(jìng)爭(zhēng)力、盈利能力、償債能力、發(fā)展能力以及營(yíng)運(yùn)能力等指標(biāo),采用因子分析和灰色關(guān)聯(lián)度等數(shù)學(xué)方法,確定每一個(gè)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)的權(quán)重,利用灰色系統(tǒng)理論確定灰色系數(shù)和評(píng)價(jià)矩陣,結(jié)合模糊綜合評(píng)價(jià),建立了灰色-模糊綜合評(píng)價(jià)模型。并以H公司為例進(jìn)行實(shí)證研究,從完善融資風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系、建立內(nèi)部財(cái)務(wù)預(yù)警機(jī)制、合理調(diào)整發(fā)展戰(zhàn)略以及建立償債基金等四個(gè)方面,提出了可以降低煤炭企業(yè)融資風(fēng)險(xiǎn)的措施和建議。
[Abstract]:In recent years, coal overcapacity, coal prices and market demand decline, its development situation is not optimistic, need to carry out strategic adjustment. The supply-side reform requires that the inefficient coal products withdraw from the market, the effective supply of coal products be improved, the coal resources be further integrated, and the transformation and upgrading of the coal industry be promoted by means of reform. However, the process needs a lot of financial support, and financing becomes the key to its transformation. However, because of the complexity of the external living environment of coal enterprises at present, and the particularity of the industry itself, Together determine the inevitable existence of certain financing risks. Therefore, it is of great significance to evaluate the financing risk of coal enterprises. This paper analyzes the development of domestic coal enterprises, its main financing methods and financing characteristics, deeply analyzes the meaning of supply-side structural reform, and expounds the requirements of supply-side reform for coal enterprises. And the future development goals of coal enterprises. Under this background, this paper analyzes the influencing factors of the financing risk of coal enterprises, and constructs the evaluation index system of financing risk of coal enterprises under the background of supply-side reform from the two aspects of finance and non-finance. It mainly includes enterprise governance, product competitiveness, profitability, solvency, development ability and operation ability, etc. The weight of each risk evaluation index is determined by factor analysis and grey correlation degree. The grey coefficient and the evaluation matrix are determined by using the grey system theory, and the grey fuzzy comprehensive evaluation model is established in combination with the fuzzy comprehensive evaluation. Taking H Company as an example, the paper makes an empirical study from four aspects: perfecting the index system of financing risk evaluation, establishing internal financial early-warning mechanism, rationally adjusting development strategy and establishing debt service fund. The measures and suggestions to reduce the financing risk of coal enterprises are put forward.
【學(xué)位授予單位】：河北工程大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.21;F406.7

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