【摘要】：隨著電力體制改革的深化,電力企業(yè)所面臨的市場競爭也越來越激烈。電力企業(yè)若想在市場競爭中保持優(yōu)勢地位,需要加強其內(nèi)部管理,提升經(jīng)營效率。財務風險管理工作屬于企業(yè)內(nèi)部管理中最重要的一環(huán),對其生存和發(fā)展至關(guān)重要。在日常經(jīng)營活動中,電力企業(yè)經(jīng)常會面臨各種各樣來自內(nèi)部和外部的風險,這時候就需要企業(yè)積極采取措施,規(guī)避或者降低財務風險,從而保證企業(yè)的生產(chǎn)經(jīng)營活動能夠正常進行。首先,本文介紹了金融風險的概念,分類,特征,影響因素等理論。其次,結(jié)合電力企業(yè)的特點以及QY電力公司的實際情況分析QY電力公司財務風險管理的現(xiàn)狀,并對QY電力存在的財務風險進行識別。在此基礎上,采用單變量判定模型和層次分析法來對QY電力的財務風險進行評價。本文對傳統(tǒng)的層次分析法進行改進,采用客觀法對財務風險評價指標進行賦權(quán),以提高方法的客觀性,從而提高財務風險評價結(jié)果的準確性。首先,初步選擇與QY電力財務風險相關(guān)的財務指標,構(gòu)建包含目標層、準則層以及指標層的多層次財務風險評價指標體系。其次,采用熵值法對各項指標進行初始賦權(quán),計算出各項指標的權(quán)重后,對各類指標進行相關(guān)性分析,篩選出不具有顯著相關(guān)性的指標組成新的指標體系,再次使用熵值法進行賦值。最后根據(jù)指標權(quán)重計算出QY電力各年度的財務風險綜合得分,分析企業(yè)存在的財務風險。針對存在的問題提出相應的對策和建議。電力企業(yè)的財務風險受到各利益相關(guān)者的密切關(guān)注,通過對其財務風險進行合理評價并提出有效的風險控制策略,希望能夠?qū)﹄娏镜呢攧诊L險管理有所幫助。
[Abstract]:With the deepening of the reform of electric power system, the market competition faced by electric power enterprises is becoming more and more fierce. If the electric power enterprise wants to keep the advantage position in the market competition, it needs to strengthen its internal management and improve the management efficiency. Financial risk management is the most important part of enterprise internal management, and it is very important for its survival and development. In daily business activities, electric power enterprises often face a variety of internal and external risks, at this time it is necessary for enterprises to take active measures to avoid or reduce financial risks. So as to ensure that the production and management activities of the enterprise can be carried out normally. First of all, this paper introduces the concept, classification, characteristics, influencing factors and other theories of financial risk. Secondly, combined with the characteristics of power enterprises and the actual situation of QY Power Company, this paper analyzes the current situation of financial risk management in QY Electric Power Company, and identifies the financial risks existing in QY Electric Power Company. On this basis, the single variable decision model and analytic hierarchy process (AHP) are used to evaluate the financial risk of QY power. In this paper, the traditional analytic hierarchy process (AHP) is improved, and the financial risk evaluation index is weighted by objective method, so as to improve the objectivity of the method and improve the accuracy of the financial risk evaluation results. Firstly, we select the financial indexes related to the financial risk of QY, and construct a multi-level financial risk evaluation index system, which includes the target layer, the criterion layer and the index layer. Secondly, the entropy method is used to carry on the initial weight of each index. After calculating the weight of each index, the correlation analysis of all kinds of indexes is carried out, and the indexes which have no significant correlation are selected to form a new index system. The entropy method is used to assign the value again. Finally, according to the index weight, the comprehensive score of the financial risk of QY power in each year is calculated, and the financial risk of the enterprise is analyzed. In view of the existing problems, the corresponding countermeasures and suggestions are put forward. The financial risk of electric power enterprise is paid close attention to by various stakeholders. Through the reasonable evaluation of its financial risk and the effective risk control strategy, it is hoped that it can be helpful to the financial risk management of electric power company.
【學位授予單位】：西安理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.61

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相關(guān)期刊論文 前10條

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本文編號：2463376