本文關(guān)鍵詞：大唐電力財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警研究　出處：《華北電力大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：財(cái)務(wù)風(fēng)險(xiǎn)是客觀存在的，發(fā)展到極致會(huì)導(dǎo)致企業(yè)失敗乃至消亡。解決這一問(wèn)題有兩種基本的做法，一種是財(cái)務(wù)風(fēng)險(xiǎn)爆發(fā)后進(jìn)行事后調(diào)控，包括企業(yè)自身的努力和市場(chǎng)機(jī)制發(fā)揮的調(diào)控作用；另一種是在財(cái)務(wù)風(fēng)險(xiǎn)爆發(fā)前建立財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警系統(tǒng)進(jìn)行事先調(diào)控，及時(shí)啟動(dòng)預(yù)案，采用人為事先干預(yù)的方法進(jìn)行調(diào)節(jié)，消除財(cái)務(wù)風(fēng)險(xiǎn)影響或者促進(jìn)企業(yè)盡快走出財(cái)務(wù)風(fēng)險(xiǎn)。從這一角度出發(fā)我們不難看出，財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警是企業(yè)在市場(chǎng)經(jīng)濟(jì)發(fā)展過(guò)程中的一個(gè)必然伴生物，正是因?yàn)槿藗儼l(fā)現(xiàn)了財(cái)務(wù)風(fēng)險(xiǎn)事后調(diào)控的先天弱點(diǎn)，所以，世界各國(guó)，無(wú)論是宏觀的政府層面，還是微觀的企業(yè)層面，，都無(wú)一例外地重視經(jīng)濟(jì)活動(dòng)的“預(yù)警”工作，通過(guò)事先的“干預(yù)”來(lái)化解財(cái)務(wù)風(fēng)險(xiǎn)或者使其影響降到最低。 大唐電力經(jīng)過(guò)10幾年的不懈努力，現(xiàn)已發(fā)展成為一個(gè)集多種經(jīng)營(yíng)為一體的特大型發(fā)電企業(yè)集團(tuán)。多元化以及集團(tuán)化運(yùn)營(yíng)模式的實(shí)施，大大地提高了大唐電力的整體抗風(fēng)險(xiǎn)能力，但是，隨著電力產(chǎn)品生命周期的不斷縮短以及全球經(jīng)濟(jì)金融一體化進(jìn)程的不斷加快，面對(duì)日益復(fù)雜的國(guó)內(nèi)外經(jīng)營(yíng)環(huán)境，大唐電力多元化以及集團(tuán)化運(yùn)營(yíng)模式同樣使財(cái)務(wù)風(fēng)險(xiǎn)呈現(xiàn)出迥異傳統(tǒng)的高層化發(fā)展趨勢(shì)，財(cái)務(wù)風(fēng)險(xiǎn)的新變化，對(duì)財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警管理提出了新的要求。因此，深入探討研究新形勢(shì)下的財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警管理是大唐電力財(cái)務(wù)風(fēng)險(xiǎn)管理的必然發(fā)展趨勢(shì)，對(duì)于強(qiáng)化集團(tuán)公司財(cái)務(wù)管理、避免財(cái)務(wù)失敗和破產(chǎn)，具有重要意義。 本研究試圖在立足大唐電力實(shí)際，以系統(tǒng)理論、風(fēng)險(xiǎn)管理理論和經(jīng)濟(jì)預(yù)警理論為依托，基于狹義財(cái)務(wù)風(fēng)險(xiǎn)范疇，運(yùn)用多步模糊評(píng)價(jià)方法構(gòu)建一個(gè)適合于該集團(tuán)公司的財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警模型，提出化解財(cái)務(wù)風(fēng)險(xiǎn)的基本路徑，為其他與同類集團(tuán)公司的財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警提供參考和借鑒。
[Abstract]:The financial risk is an objective existence, development to the extreme will lead to business failure and even death. To solve this problem, there are two basic methods, one is the financial risk after the outbreak of ex post regulation, play a regulatory role including the enterprise's own efforts and the market mechanism; the other is to establish early warning system of financial risk in financial risk before the outbreak of the prior control, start the plan in a timely manner, by human intervention in advance to adjust, eliminate financial risk or promote enterprises as soon as possible out of the financial risk. From this perspective we can see that the financial risk early warning is an enterprise in the process of development of market economy inevitable companion, it is because people found the financial risk control after the congenital weaknesses, therefore, all the countries in the world, both the macro level of government, or micro enterprise level, all without exception attention The "early warning" work of economic activity is to resolve financial risks by prior "intervention" or to minimize its impact.
Datang Power after 10 years of unremitting efforts, has now developed into a variety of business as one of the large power generation groups. Diversification and group management mode, greatly enhance the overall Datang Power's ability to resist risks, however, with the power of the product life cycle is shortened and the global economic and financial integration. Accelerating environmental management in the face of increasingly complex domestic and international, Datang Power Group and diversified operation mode also makes the financial risk trend from traditional high, new changes of financial risk, put forward new requirements for the early warning of financial risk management. Therefore, in-depth study of the financial risk early warning management research under the new situation is the inevitable trend of the development of Datang Power of financial risk management, to strengthen the group's financial management and avoid financial failure and bankruptcy, with It is of great significance.
This study attempts to based on the actual system of Datang Power, in theory, risk management theory and economic theory of early warning based on narrow financial risk category based on the use of multi step fuzzy evaluation method to construct a suitable for the group company's financial risk early-warning model, put forward the basic path to resolve the financial risks, and provide the reference for the financial risk early warning and other similar company.

【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.61

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