本文選題：煤炭企業(yè)　切入點(diǎn)：低碳經(jīng)濟(jì)　出處：《燕山大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：煤炭行業(yè)是我國(guó)的主要能源產(chǎn)業(yè)之一，一直以來(lái)煤炭行業(yè)的發(fā)展面臨著諸多問(wèn)題，特別是我國(guó)低碳經(jīng)濟(jì)政策的實(shí)施，對(duì)煤炭企業(yè)的發(fā)展與管理提出了新的挑戰(zhàn)。本文以財(cái)務(wù)風(fēng)險(xiǎn)為視角，對(duì)低碳經(jīng)濟(jì)背景下煤炭企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行研究。 首先，本文闡述了研究背景和研究意義，并就國(guó)內(nèi)外對(duì)該課題的研究成果進(jìn)行了回顧，通過(guò)對(duì)文獻(xiàn)的總結(jié)概括發(fā)現(xiàn)國(guó)外學(xué)者的研究重點(diǎn)在于低碳經(jīng)濟(jì)影響因素，國(guó)內(nèi)學(xué)者已經(jīng)對(duì)煤炭企業(yè)的未來(lái)可持續(xù)發(fā)展問(wèn)題引起了關(guān)注，，可以認(rèn)為是對(duì)煤炭企業(yè)低碳發(fā)展的一種探索。在總結(jié)國(guó)內(nèi)外研究文獻(xiàn)的基礎(chǔ)上，本文試圖對(duì)低碳經(jīng)濟(jì)背景下的煤炭企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行評(píng)價(jià)。 其次，本文對(duì)基本概念以及基礎(chǔ)研究理論進(jìn)行了概述。本文在闡述低碳經(jīng)濟(jì)相關(guān)理論的基礎(chǔ)上，確定了低碳經(jīng)濟(jì)的概念，認(rèn)為低碳經(jīng)濟(jì)是一種發(fā)展模式。同時(shí)本文對(duì)財(cái)務(wù)風(fēng)險(xiǎn)的基本概念進(jìn)行了界定，概括了財(cái)務(wù)風(fēng)險(xiǎn)的特征和類型，并介紹了風(fēng)險(xiǎn)傳導(dǎo)機(jī)制的基本構(gòu)成要素和傳導(dǎo)流程。 再次，本文通過(guò)引入風(fēng)險(xiǎn)傳導(dǎo)機(jī)制，對(duì)低碳經(jīng)濟(jì)政策對(duì)煤炭企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理環(huán)境的影響進(jìn)行研究。本文以風(fēng)險(xiǎn)傳導(dǎo)機(jī)制為理論基礎(chǔ)，分析了煤炭企業(yè)財(cái)務(wù)管理環(huán)境面臨的政策、金融和法律等方面的變化，經(jīng)分析，認(rèn)為煤炭企業(yè)應(yīng)該改變傳統(tǒng)的財(cái)務(wù)管理目標(biāo)，應(yīng)樹(shù)立長(zhǎng)期的可持續(xù)發(fā)展的財(cái)務(wù)管理目標(biāo)。 第四，本文構(gòu)建了低碳經(jīng)濟(jì)背景下煤炭企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系。本文基于上述章節(jié)的分析，分別從償債能力、現(xiàn)金流量能力、營(yíng)運(yùn)能力、獲利能力和發(fā)展能力五個(gè)方面，選取了共21個(gè)二級(jí)指標(biāo)構(gòu)建了低碳經(jīng)濟(jì)背景下煤炭企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系。 最后，本文運(yùn)用因子分析法和聚類分析法對(duì)上市煤炭企業(yè)的財(cái)務(wù)數(shù)據(jù)進(jìn)行了因子分析和聚類分析，從宏觀和微觀角度對(duì)煤炭企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行了評(píng)價(jià)，并針對(duì)分析結(jié)果對(duì)煤炭企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理提出了應(yīng)對(duì)措施。
[Abstract]:The coal industry is one of the main energy industries in China. The development of the coal industry has been faced with many problems, especially the implementation of low-carbon economic policies in China. This paper presents a new challenge to the development and management of coal enterprises. From the perspective of financial risk, this paper studies the financial risks of coal enterprises under the background of low carbon economy. First of all, this paper describes the research background and significance, and reviews the domestic and foreign research results on this subject. Through the summary of the literature, it is found that the research focus of foreign scholars lies in the impact factors of low-carbon economy. Domestic scholars have paid attention to the sustainable development of coal enterprises in the future, which can be regarded as a kind of exploration of low-carbon development of coal enterprises. This paper attempts to evaluate the financial risk of coal enterprises under the background of low carbon economy. Secondly, this paper summarizes the basic concepts and basic research theories. Based on the related theories of low carbon economy, this paper defines the concept of low carbon economy. At the same time, this paper defines the basic concept of financial risk, summarizes the characteristics and types of financial risk, and introduces the basic constituent elements and transmission process of risk transmission mechanism. Thirdly, by introducing the risk transmission mechanism, this paper studies the impact of low-carbon economic policies on the financial risk management environment of coal enterprises. This paper analyzes on the changes in the financial management environment of coal enterprises in the aspects of policy, finance and law, and points out that coal enterprises should change the traditional financial management objectives and set up long-term sustainable development financial management objectives. In 4th, this paper constructs the financial risk evaluation index system of coal enterprises under the background of low carbon economy. Based on the analysis of the above chapters, this paper respectively from the solvency, cash flow capacity, operating capacity, In the five aspects of profitability and development ability, 21 secondary indexes are selected to construct the financial risk evaluation index system of coal enterprises under the background of low carbon economy. Finally, this paper uses factor analysis and cluster analysis to analyze the financial data of listed coal enterprises, and evaluates the financial risk of coal enterprises from macro and micro angles. In the light of the analysis results, some countermeasures are put forward for the financial risk management of coal enterprises.
【學(xué)位授予單位】：燕山大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.21

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 顏賽燕;;基于模糊數(shù)學(xué)的農(nóng)化生產(chǎn)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)[J];安徽農(nóng)業(yè)科學(xué);2009年20期

2 黃蘊(yùn)潔;劉建秋;;科技型中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)探析[J];財(cái)經(jīng)問(wèn)題研究;2009年06期

3 甘甜;李軍訓(xùn);郭偉;;不同競(jìng)爭(zhēng)戰(zhàn)略模式下財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)模型實(shí)證分析[J];財(cái)會(huì)通訊;2009年02期

4 喬宏;董學(xué)晨;;基于GRA法的農(nóng)業(yè)類上市公司財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)與研究[J];財(cái)會(huì)通訊;2009年27期

5 周平;;灰色系統(tǒng)理論下上市公司財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)[J];財(cái)會(huì)通訊;2010年11期

6 陳明;;因子分析法在高校財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)中的應(yīng)用[J];財(cái)會(huì)通訊;2010年26期

7 徐鳳菊;王鳳;;基于主成分分析法的財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)模型[J];財(cái)會(huì)月刊;2008年35期

8 吳朗;;運(yùn)用粗糙集理論進(jìn)行鄉(xiāng)鎮(zhèn)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)[J];財(cái)會(huì)月刊;2009年24期

9 柴慶嬌;;運(yùn)用灰色多層關(guān)聯(lián)分析法進(jìn)行上市公司財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)[J];財(cái)會(huì)月刊;2011年03期

10 張保生;;主成分分析法在發(fā)電企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)中的應(yīng)用研究[J];中國(guó)管理信息化;2009年03期

本文編號(hào)：1631075