【摘要】：隨著我國經(jīng)濟市場改革步伐的加快，，我國企業(yè)在這個大環(huán)境中的改革與發(fā)展就會面臨越來越多復雜的財務風險。由于財務風險自身的客觀存在性，企業(yè)應當理性全面的分析可能會導致其自身財務風險發(fā)生的各個因素，并對這些因素進行詳細的識別與評價，從而根據(jù)分析評價結果采取相應的措施對存在的風險進行規(guī)避與化解，避免財務危機的發(fā)生。因此，本文以ZHLNE煤業(yè)有限責任公司為研究對象，對其近3年的財務狀況進行分析，發(fā)現(xiàn)公司存在的財務風險并對其進行有效的控制研究，望起到控制防范財務風險的作用，具有一定的現(xiàn)實意義。在財務風險管理理論的基礎上，整理企業(yè)財務風險分析與控制的相關理論，依據(jù)這些理論的同時，結合煤炭行業(yè)近3年的平均水平來對ZHLNE煤業(yè)有限責任公司的總體財務狀況進行介紹，從內(nèi)部以及外部環(huán)境的風險因素對ZHLNE煤業(yè)有限責任公司財務風險進行識別與歸納，然后運用綜合分析法，選取15個指標，從盈利能力、償債能力、營運能力與發(fā)展能力四個方面對ZHLNE煤業(yè)有限責任公司進行總體的風險評價，發(fā)現(xiàn)ZHLNE煤業(yè)有限責任公司存在不小的財務風險。最后，針對ZHLNE煤業(yè)有限責任公司主要的財務風險提出了相應的控制措施。本文提出的規(guī)避與防范財務風險的措施對于煤炭行業(yè)具有一定的實用性，對企業(yè)提高自身抗風險的能力與水平有所幫助。
[Abstract]:With the acceleration of the pace of economic market reform, the reform and development of Chinese enterprises in this environment will face more and more complex financial risks. Because of the objective existence of the financial risk itself, the enterprise should make a rational and comprehensive analysis of the factors that may lead to the occurrence of its own financial risk, and identify and evaluate these factors in detail. According to the results of analysis and evaluation, the corresponding measures are taken to avoid and resolve the existing risks and avoid the occurrence of financial crisis. Therefore, this article regards ZHLNE Coal Industry Limited liability Company as the research object, carries on the analysis to its financial situation in recent three years, discovers the financial risk which the company exists and carries on the effective control research to it, hoping to play the role of controlling and preventing the financial risk. Has certain realistic significance. On the basis of the theory of financial risk management, the related theories of enterprise financial risk analysis and control are sorted out, according to these theories, Combined with the average level of coal industry in recent three years, this paper introduces the overall financial situation of ZHLNE Coal Industry Co., Ltd., identifies and summarizes the financial risk of ZHLNE Coal Industry Limited liability Company from the risk factors of internal and external environment. Then, by using comprehensive analysis method, 15 indexes are selected to evaluate the overall risk of ZHLNE coal industry limited liability company from four aspects: profitability, solvency, operation capacity and development ability. Found that ZHLNE coal industry limited liability company there is no small financial risk. Finally, the paper puts forward the corresponding control measures for the main financial risk of ZHLNE Coal Industry Co., Ltd. The measures to avoid and prevent financial risks put forward in this paper have certain practicability for coal industry and help enterprises to improve their ability and level of resisting risks.
【學位授予單位】：天津商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.21

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