本文選題：中石化 + 國(guó)際油價(jià)波動(dòng)��； 參考：《西南石油大學(xué)》2014年碩士論文

【摘要】：中石化的主要業(yè)務(wù)集中于煉油和化工板塊,而國(guó)際油價(jià)的波動(dòng)對(duì)煉油和化工板塊影響最大。在國(guó)際油價(jià)持續(xù)上漲的環(huán)境下,中石化是國(guó)內(nèi)三大石油“巨頭”中受影響最大的公司。國(guó)際油價(jià)波動(dòng)對(duì)中石化財(cái)務(wù)產(chǎn)生影響的原因主要表現(xiàn)為以下兩個(gè)方面：一是國(guó)內(nèi)油價(jià)與國(guó)際油價(jià)接軌,導(dǎo)致國(guó)際油價(jià)上漲時(shí),國(guó)內(nèi)油價(jià)也必須跟隨著國(guó)際油價(jià)的腳步同時(shí)上漲；二是國(guó)家對(duì)成品油價(jià)格從緊控制,且中石化身為國(guó)企需要承擔(dān)一定的社會(huì)責(zé)任,使得中石化不能隨意調(diào)高成品油價(jià)格,這就導(dǎo)致了中石化煉化板塊的巨額虧損,進(jìn)而對(duì)中石化的財(cái)務(wù)產(chǎn)生影響。因此,本論文就基于國(guó)際油價(jià)波動(dòng)對(duì)中石化財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行評(píng)價(jià)研究。 本文首先詳細(xì)闡述了風(fēng)險(xiǎn)、財(cái)務(wù)風(fēng)險(xiǎn)的相關(guān)概念,其次深刻分析了中石化的業(yè)務(wù)特點(diǎn)、財(cái)務(wù)特點(diǎn),并從中石化的生存能力、資產(chǎn)管理能力：盈利能力以及發(fā)展能力角度出發(fā),選取合適的財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系,采用中石化在2007～2012年間公布的財(cái)務(wù)報(bào)表數(shù)據(jù),結(jié)合模糊綜合評(píng)價(jià)模型對(duì)中石化在2007～2012年的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行綜合評(píng)價(jià),并依據(jù)綜合評(píng)價(jià)的結(jié)果提出相應(yīng)的財(cái)務(wù)風(fēng)險(xiǎn)管理策略。本論文的基本結(jié)論如下： (1)從財(cái)務(wù)風(fēng)險(xiǎn)總體上看,2007～2012年中石化的財(cái)務(wù)風(fēng)險(xiǎn)大小主要集中在0.2～0.8之間,風(fēng)險(xiǎn)在0.3～0.6之間的有四年,占總體的67%,說(shuō)明中石化在2007～2012年之間的財(cái)務(wù)風(fēng)險(xiǎn)集中度較高； (2)從風(fēng)險(xiǎn)值的大小上看,財(cái)務(wù)風(fēng)險(xiǎn)最大的是2008年,最小的為2010年,這說(shuō)明中石化的財(cái)務(wù)風(fēng)險(xiǎn)受到國(guó)際油價(jià)波動(dòng)的影響,油價(jià)較低的年份的財(cái)務(wù)風(fēng)險(xiǎn)較小； (3)針對(duì)中石化財(cái)務(wù)風(fēng)險(xiǎn)狀況,提出可行的財(cái)務(wù)風(fēng)險(xiǎn)管理的對(duì)策與建議。
[Abstract]:Sinopec's main business is concentrated in refining and chemical sectors, while fluctuations in international oil prices have the greatest impact on refining and chemical sectors. Sinopec is the most affected of the three major oil giants in the environment of rising international oil prices. The main reasons for the impact of international oil price fluctuation on Sinopec's finance are as follows: first, when the domestic oil price is in line with the international oil price, when the international oil price rises, the domestic oil price must also follow the pace of the international oil price rising at the same time; Second, the state has tightened its control over the price of refined oil products, and Sinopec, as a state-owned enterprise, needs to assume certain social responsibilities. As a result, Sinopec cannot arbitrarily raise the price of refined oil products. This has led to a huge loss in Sinopec's refining and chemical plate. And then on the financial impact of Sinopec. Therefore, this paper evaluates Sinopec's financial risk based on the fluctuation of international oil price. In this paper, the related concepts of risk and financial risk are expounded in detail, and then the business and financial characteristics of Sinopec are deeply analyzed, and from the point of view of Sinopec's survivability, asset management ability, profitability and development ability, Selecting the appropriate financial risk evaluation index system, adopting the financial statement data published by Sinopec in 2007 / 2012, and combining with fuzzy comprehensive evaluation model to evaluate the financial risk of Sinopec from 2007 to 2012. According to the results of comprehensive evaluation, the corresponding financial risk management strategy is put forward. The basic conclusions of this thesis are as follows: 1) the financial risk of Sinopec from 2007 to 2012 is mainly between 0.2 and 0.8, and the risk is between 0.3 and 0.6 for four years, accounting for 67 percent of the total, indicating that Sinopec has a high concentration of financial risk between 2007 and 2012; (2) from the value of risk, the financial risk is the biggest in 2008 and the smallest in 2010, which indicates that the financial risk of Sinopec is affected by the fluctuation of international oil price, and the financial risk in the year of low oil price is smaller; 3) according to the situation of Sinopec's financial risk, the feasible countermeasures and suggestions of financial risk management are put forward.
【學(xué)位授予單位】：西南石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F764.1;F426.722;F406.7

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