【摘要】：隨著我國(guó)經(jīng)濟(jì)市場(chǎng)改革步伐的加快，，我國(guó)企業(yè)在這個(gè)大環(huán)境中的改革與發(fā)展就會(huì)面臨越來(lái)越多復(fù)雜的財(cái)務(wù)風(fēng)險(xiǎn)。由于財(cái)務(wù)風(fēng)險(xiǎn)自身的客觀存在性，企業(yè)應(yīng)當(dāng)理性全面的分析可能會(huì)導(dǎo)致其自身財(cái)務(wù)風(fēng)險(xiǎn)發(fā)生的各個(gè)因素，并對(duì)這些因素進(jìn)行詳細(xì)的識(shí)別與評(píng)價(jià)，從而根據(jù)分析評(píng)價(jià)結(jié)果采取相應(yīng)的措施對(duì)存在的風(fēng)險(xiǎn)進(jìn)行規(guī)避與化解，避免財(cái)務(wù)危機(jī)的發(fā)生。因此，本文以ZHLNE煤業(yè)有限責(zé)任公司為研究對(duì)象，對(duì)其近3年的財(cái)務(wù)狀況進(jìn)行分析，發(fā)現(xiàn)公司存在的財(cái)務(wù)風(fēng)險(xiǎn)并對(duì)其進(jìn)行有效的控制研究，望起到控制防范財(cái)務(wù)風(fēng)險(xiǎn)的作用，具有一定的現(xiàn)實(shí)意義。在財(cái)務(wù)風(fēng)險(xiǎn)管理理論的基礎(chǔ)上，整理企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)分析與控制的相關(guān)理論，依據(jù)這些理論的同時(shí)，結(jié)合煤炭行業(yè)近3年的平均水平來(lái)對(duì)ZHLNE煤業(yè)有限責(zé)任公司的總體財(cái)務(wù)狀況進(jìn)行介紹，從內(nèi)部以及外部環(huán)境的風(fēng)險(xiǎn)因素對(duì)ZHLNE煤業(yè)有限責(zé)任公司財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行識(shí)別與歸納，然后運(yùn)用綜合分析法，選取15個(gè)指標(biāo)，從盈利能力、償債能力、營(yíng)運(yùn)能力與發(fā)展能力四個(gè)方面對(duì)ZHLNE煤業(yè)有限責(zé)任公司進(jìn)行總體的風(fēng)險(xiǎn)評(píng)價(jià)，發(fā)現(xiàn)ZHLNE煤業(yè)有限責(zé)任公司存在不小的財(cái)務(wù)風(fēng)險(xiǎn)。最后，針對(duì)ZHLNE煤業(yè)有限責(zé)任公司主要的財(cái)務(wù)風(fēng)險(xiǎn)提出了相應(yīng)的控制措施。本文提出的規(guī)避與防范財(cái)務(wù)風(fēng)險(xiǎn)的措施對(duì)于煤炭行業(yè)具有一定的實(shí)用性，對(duì)企業(yè)提高自身抗風(fēng)險(xiǎn)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(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.21

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王衛(wèi)芳;;試論企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的分析與防范[J];廣西質(zhì)量監(jiān)督導(dǎo)報(bào);2008年06期

2 陳華;;論企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)防范[J];合作經(jīng)濟(jì)與科技;2009年06期

3 趙紅秀;;煤炭企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)分析及防范對(duì)策[J];會(huì)計(jì)師;2009年08期

4 于新花;;企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理與控制策略[J];會(huì)計(jì)之友(中旬刊);2009年02期

5 石香煥;;改進(jìn)與完善現(xiàn)行財(cái)務(wù)評(píng)價(jià)體系的建議[J];財(cái)會(huì)研究;2007年02期

6 趙春榮;;煤炭資源整合中的財(cái)務(wù)風(fēng)險(xiǎn)管理控制[J];會(huì)計(jì)之友;2012年22期

7 王團(tuán)現(xiàn);;基于財(cái)務(wù)風(fēng)險(xiǎn)的內(nèi)部控制框架探究[J];經(jīng)濟(jì)研究導(dǎo)刊;2013年03期

8 劉家平;;企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的成因與防范[J];交通企業(yè)管理;2013年01期

9 馬愛兵;;煤炭企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)控制研究[J];企業(yè)研究;2012年22期

10 呂喜斌;;試論企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的控制與防范[J];中國(guó)總會(huì)計(jì)師;2011年01期

本文編號(hào)：2122258