【摘要】：如今,在全球經(jīng)濟(jì)以及國(guó)內(nèi)經(jīng)濟(jì)形勢(shì)復(fù)雜多變的大環(huán)境下,企業(yè)的經(jīng)營(yíng)環(huán)境也越來(lái)越復(fù)雜,經(jīng)營(yíng)風(fēng)險(xiǎn)隨之大增。企業(yè)若不能清醒地認(rèn)識(shí)并分析評(píng)價(jià)其自身的財(cái)務(wù)風(fēng)險(xiǎn),從而正確的控制其財(cái)務(wù)風(fēng)險(xiǎn),那么很容易陷入財(cái)務(wù)困境當(dāng)中,影響其經(jīng)營(yíng)發(fā)展。因此,財(cái)務(wù)風(fēng)險(xiǎn)的分析與評(píng)價(jià)無(wú)論是在理論上還是在實(shí)際應(yīng)用中都是財(cái)務(wù)領(lǐng)域中非常重要的研究課題。而在近幾年,煤炭行業(yè)經(jīng)歷了“黃金十年”時(shí)期加上我國(guó)經(jīng)濟(jì)放緩,煤炭資源供大于求,導(dǎo)致煤炭企業(yè)經(jīng)營(yíng)環(huán)境越來(lái)越復(fù)雜,經(jīng)營(yíng)風(fēng)險(xiǎn)越來(lái)越大,從而所面臨的財(cái)務(wù)風(fēng)險(xiǎn)也隨之大增。在這種情況下,煤炭企業(yè)必須要結(jié)合自身的現(xiàn)狀,深入分析評(píng)價(jià)其自身的財(cái)務(wù)風(fēng)險(xiǎn)問(wèn)題,并積極有效的解決財(cái)務(wù)風(fēng)險(xiǎn)問(wèn)題,從而有效避免陷入財(cái)務(wù)困境,影響企業(yè)的生產(chǎn)經(jīng)營(yíng)。本文選取大型煤炭企業(yè)—BSBK集團(tuán)為研究對(duì)象,充分結(jié)合煤炭行業(yè)和企業(yè)內(nèi)部經(jīng)營(yíng)環(huán)境,通過(guò)對(duì)其籌資、投資、營(yíng)運(yùn)、現(xiàn)金流量四個(gè)方面的財(cái)務(wù)風(fēng)險(xiǎn),以及資產(chǎn)報(bào)酬率、應(yīng)付賬款周轉(zhuǎn)率等11個(gè)指標(biāo)數(shù)據(jù),運(yùn)用層次分析法和功效系數(shù)法對(duì)其財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行評(píng)價(jià)。在此過(guò)程中,結(jié)合定性與定量的分析方法,對(duì)BSBK集團(tuán)的財(cái)務(wù)風(fēng)險(xiǎn)作出了更加客觀準(zhǔn)確的判斷,并針對(duì)其財(cái)務(wù)風(fēng)險(xiǎn)問(wèn)題給出控制BSBK集團(tuán)財(cái)務(wù)風(fēng)險(xiǎn),使其更好發(fā)展的建議措施。希望本文對(duì)煤炭企業(yè)正確認(rèn)識(shí)自身財(cái)務(wù)風(fēng)險(xiǎn)管理的重要性,更切合自身實(shí)際的分析評(píng)價(jià)自身財(cái)務(wù)風(fēng)險(xiǎn),并控制其風(fēng)險(xiǎn),使企業(yè)更加健康良好的發(fā)展提供參考。
[Abstract]:Nowadays, under the environment of global economy and domestic economic situation, the business environment of enterprises is more and more complex, and the risk of operation increases greatly. If the enterprise can not soberly understand and analyze and evaluate its own financial risk, so as to correctly control its financial risk, it is easy to fall into financial distress and affect its business development. Therefore, the analysis and evaluation of financial risk is a very important research topic in the field of finance, both in theory and in practice. In recent years, the coal industry has experienced a "golden decade" period and the economy of our country has slowed down. The supply of coal resources exceeds the demand, which leads to more and more complex operating environment and more risks for coal enterprises. As a result, the financial risks also increased. In this case, coal enterprises must combine their own current situation, in-depth analysis and evaluation of their own financial risk, and actively and effectively solve the financial risk problem, so as to effectively avoid falling into financial difficulties, affecting the production and management of enterprises. This paper selects large coal enterprise BSBK Group as the research object, fully combines the coal industry and the enterprise internal management environment, through to its financing, the investment, the operation, the cash flow four aspects financial risk, as well as the asset return rate, The financial risk was evaluated by AHP and efficiency coefficient method. In the process, combining the qualitative and quantitative analysis methods, the paper makes a more objective and accurate judgment on the financial risk of BSBK Group, and puts forward some suggestions to control the financial risk of BSBK Group and make it develop better. It is hoped that this paper will provide a reference for coal enterprises to correctly understand the importance of their own financial risk management, to analyze and evaluate their own financial risks, and to control their risks, so as to make the enterprises more healthy and good.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F406.7;F426.21

【參考文獻(xiàn)】

中國(guó)期刊全文數(shù)據(jù)庫(kù) 前10條

1 韓冬梅;;論企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)控制與防范[J];財(cái)會(huì)通訊;2015年14期

2 秦占榮;;我國(guó)中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)問(wèn)題研究[J];企業(yè)改革與管理;2015年04期

3 劉海娟;;試論我國(guó)中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的控制與防范[J];中國(guó)商貿(mào);2014年26期

4 彭瑩;;我國(guó)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系的構(gòu)建探析[J];中國(guó)集體經(jīng)濟(jì);2014年31期

5 裴玉;吳潔;;基于因子分析法的上市公司財(cái)務(wù)風(fēng)險(xiǎn)實(shí)證研究——以銀行業(yè)為例[J];財(cái)會(huì)通訊;2014年26期

6 范亞偉;;基于層次分析法農(nóng)業(yè)類(lèi)上市公司財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)[J];安徽科技學(xué)院學(xué)報(bào);2014年03期

7 洪理熙;;中小企業(yè)籌資風(fēng)險(xiǎn)分析[J];北方經(jīng)貿(mào);2014年04期

8 李曉宇;;財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)體系研究[J];經(jīng)濟(jì)研究導(dǎo)刊;2014年04期

9 辛爾樂(lè);;試論財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)體系建設(shè)[J];知識(shí)經(jīng)濟(jì);2014年01期

10 劉剛;;電力企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)分析與控制[J];中國(guó)外資;2013年21期

中國(guó)碩士學(xué)位論文全文數(shù)據(jù)庫(kù) 前7條

1 宋珊珊;HKT股份有限公司財(cái)務(wù)風(fēng)險(xiǎn)分析與評(píng)價(jià)研究[D];哈爾濱工業(yè)大學(xué);2015年

2 李明霞;基于層次分析法的中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)研究[D];河北經(jīng)貿(mào)大學(xué);2015年

3 白冰;同大有限責(zé)任公司財(cái)務(wù)風(fēng)險(xiǎn)分析與控制研究[D];沈陽(yáng)工業(yè)大學(xué);2015年

4 畢冉昀;ZHLNE煤業(yè)有限責(zé)任公司財(cái)務(wù)風(fēng)險(xiǎn)控制研究[D];天津商業(yè)大學(xué);2014年

5 沈忱;創(chuàng)業(yè)板上市企業(yè)公司治理對(duì)財(cái)務(wù)風(fēng)險(xiǎn)的影響機(jī)制研究[D];浙江大學(xué);2014年

6 李樂(lè)樂(lè);我國(guó)煤炭行業(yè)上市公司財(cái)務(wù)預(yù)警研究[D];長(zhǎng)春理工大學(xué);2014年

7 徐玄玄;基于AHP-GRAP的房地產(chǎn)上市公司財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)研究[D];西南民族大學(xué);2010年

，

本文編號(hào)：2236962