本文選題：財務(wù)風(fēng)險　切入點(diǎn)：財務(wù)風(fēng)險評價　出處：《青島科技大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著市場競爭的加劇,企業(yè)經(jīng)營活動中所面臨的不確定性因素不斷增加,使企業(yè)的財務(wù)風(fēng)險越發(fā)復(fù)雜和多樣化,然而企業(yè)財務(wù)風(fēng)險的存在又會嚴(yán)重制約著企業(yè)的長期發(fā)展,故財務(wù)風(fēng)險的分析、評價與防范已成為財務(wù)領(lǐng)域中的重要研究課題之一。若不能對財務(wù)風(fēng)險進(jìn)行深入分析和有效評價,就不能對企業(yè)采取針對性的防范措施,這樣會使企業(yè)遭受經(jīng)濟(jì)損失,無法正常經(jīng)營和發(fā)展。為了能夠有效預(yù)防企業(yè)財務(wù)風(fēng)險的發(fā)生,企業(yè)需要結(jié)合自身的狀況,對財務(wù)風(fēng)險進(jìn)行分析,并且構(gòu)建長期有效的財務(wù)風(fēng)險評價體系,針對財務(wù)風(fēng)險作出合理的防范措施。在煤炭市場行情深度下滑以來,很多煤炭企業(yè)都遭受了嚴(yán)重的損失,近年來行業(yè)情形雖有所回暖,但并沒有完全擺脫困境。本文選取了兗州煤業(yè)作為研究對象,在參考了國內(nèi)外相關(guān)研究和兗州煤業(yè)財務(wù)現(xiàn)狀的基礎(chǔ)上,對企業(yè)的財務(wù)風(fēng)險進(jìn)行了深入分析,且為其構(gòu)建了財務(wù)風(fēng)險評價體系,識別出風(fēng)險點(diǎn),并提出了防范措施。在研究過程中,本文以國內(nèi)外財務(wù)風(fēng)險和財務(wù)風(fēng)險管理理論為依據(jù),形成了對企業(yè)財務(wù)風(fēng)險分析、評價與防范的一般認(rèn)識。在此理論基礎(chǔ)上,首先介紹了兗州煤業(yè)的現(xiàn)狀和總體財務(wù)狀況,從內(nèi)部影響因素和外部影響因素兩個方面對兗州煤業(yè)財務(wù)風(fēng)險的各個風(fēng)險因素進(jìn)行識別與深入分析,找出財務(wù)風(fēng)險存在的原因,然后采用因子分析法,以傳統(tǒng)的財務(wù)風(fēng)險評價指標(biāo)為基礎(chǔ),同時增加了利益相關(guān)者角度的財務(wù)指標(biāo),結(jié)合兗州煤業(yè)財務(wù)風(fēng)險的特點(diǎn),結(jié)合同行業(yè)上市公司財務(wù)指標(biāo)數(shù)據(jù),構(gòu)建兗州煤業(yè)財務(wù)風(fēng)險評價指標(biāo)體系,從傳統(tǒng)評價角度以及利益相關(guān)者視角對兗州煤業(yè)的財務(wù)風(fēng)險進(jìn)行評價。最后,針對兗州煤業(yè)主要財務(wù)風(fēng)險提出有效可行的防范對策。因此,本文通過對兗州煤業(yè)財務(wù)風(fēng)險的分析與評價研究,幫助其防范財務(wù)風(fēng)險,以期可以對兗州煤業(yè)的正常經(jīng)營與良好發(fā)展有所幫助,也為同行業(yè)其他企業(yè)提供一定借鑒。
[Abstract]:As market competition intensifies, uncertainty faced in the business activities of enterprises is increasing, so the financial risk of the enterprise more and more complex and diverse, but the existence of corporate financial risk will seriously restrict the long-term development of enterprises, the financial risk analysis, evaluation and prevention has become one of the important research topics in Finance. If not in-depth analysis and effective evaluation of financial risk, enterprises will not be able to take targeted measures, this will enable enterprises to suffer economic losses, not the normal operation and development. In order to effectively prevent the occurrence of financial risks of enterprises, enterprises need to combine their own conditions, the financial risk analysis and construction the long-term and effective financial risk evaluation system, make reasonable precautions against financial risks. Since the downturn in the coal market depth, many coal enterprises The industry has suffered serious losses in recent years, although the industry has been warmer, but not completely out of trouble. This paper selects the Yanzhou coal industry as the research object, in reference to the domestic and foreign related research and Yanzhou coal industry financial situation, the financial risk of the enterprise carried out in-depth analysis, and its construction the financial risk assessment system, identify risk points, and puts forward the preventive measures. In the course of the study, based on the domestic and foreign financial risk and financial risk management theory as the basis, the formation of the analysis of enterprise financial risk, the general understanding of evaluation and prevention. On the basis of the theory, first introduced the current situation of Yanzhou coal industry and the overall financial situation, identify and in-depth analysis of various risk factors from two aspects of internal factors and external factors of Yanzhou coal industry to find out the reasons of financial risk, financial risk exists, Then by using factor analysis method, the traditional financial risk evaluation index as the basis, but also increase the financial indicators of the stakeholder perspective, combined with the characteristics of Yanzhou coal industry financial risk, combined with the industry financial index data of the listed companies, the construction of Yanzhou coal industry financial risk evaluation index system, evaluation from the perspective of traditional evaluation perspective and stakeholders the Yanzhou coal industry financial risk. Finally, according to the main financial risks of Yanzhou coal industry put forward the effective and feasible countermeasures. Therefore, this article through the analysis and evaluation of Yanzhou coal industry financial risk, to help guard against financial risks, in order to help the normal operation and good development of Yanzhou coal industry, but also provides a reference for with other companies in the industry.

【學(xué)位授予單位】：青島科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.21;F406.7

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