【摘要】：在市場(chǎng)經(jīng)濟(jì)壞境下,企業(yè)面臨來(lái)自內(nèi)外部多種不確定的因素，經(jīng)營(yíng)風(fēng)險(xiǎn)幾率不斷上升，特別是會(huì)經(jīng)常面對(duì)關(guān)系企業(yè)經(jīng)濟(jì)命脈的財(cái)務(wù)風(fēng)險(xiǎn)。對(duì)于企業(yè)自身來(lái)說(shuō)，財(cái)務(wù)風(fēng)險(xiǎn)是客觀存在的，其發(fā)生是必然的。因此，對(duì)財(cái)務(wù)風(fēng)險(xiǎn)防控的研究已經(jīng)成為各界專家和企業(yè)經(jīng)營(yíng)者、管理者關(guān)注的重點(diǎn)，財(cái)務(wù)風(fēng)險(xiǎn)能否有效防控是企業(yè)能否保持持續(xù)經(jīng)營(yíng)的關(guān)鍵。 電力行業(yè)在我國(guó)經(jīng)濟(jì)發(fā)展中起著重要作用，而且隨著“三集五大”等一系列電力改革的推進(jìn)，很大程度上改變企業(yè)原有的組織架構(gòu)，新的財(cái)務(wù)風(fēng)險(xiǎn)不斷暴露出來(lái)，電力行業(yè)管理者對(duì)于財(cái)務(wù)風(fēng)險(xiǎn)的關(guān)注度也在不斷加大。財(cái)務(wù)風(fēng)險(xiǎn)的演變都要經(jīng)歷一個(gè)漸進(jìn)、積累、轉(zhuǎn)化的過(guò)程，電力行業(yè)也不例外，在這一過(guò)程中,各種危機(jī)因素都將直接或間接地通過(guò)一些敏感性財(cái)務(wù)指標(biāo)的變化反映出來(lái)。因此，通過(guò)研究一些財(cái)務(wù)指標(biāo)的變化，建立財(cái)務(wù)預(yù)警模型，可以有效預(yù)防財(cái)務(wù)風(fēng)險(xiǎn)隱患，保證企業(yè)的經(jīng)營(yíng)發(fā)展處于良好的狀態(tài)。 本文從財(cái)務(wù)風(fēng)險(xiǎn)的理論出發(fā)，，結(jié)合電力企業(yè)特點(diǎn)，選取財(cái)務(wù)指標(biāo)構(gòu)建企業(yè)財(cái)務(wù)預(yù)警模型,通過(guò)實(shí)證檢驗(yàn)，提出了適合電力企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)防控機(jī)制、流程和措施，有效預(yù)防和消除企業(yè)財(cái)務(wù)風(fēng)險(xiǎn),保證企業(yè)的經(jīng)營(yíng)管理系統(tǒng)處于良好的運(yùn)行狀態(tài)。文章分六部分，第一部分描述研究意義、國(guó)內(nèi)外研究動(dòng)態(tài)、文章主要內(nèi)容、研究方法以及預(yù)期效果。第二部分主要是財(cái)務(wù)風(fēng)險(xiǎn)防控理論基礎(chǔ)，界定財(cái)務(wù)風(fēng)險(xiǎn)的定義，并對(duì)電力企業(yè)的風(fēng)險(xiǎn)表現(xiàn)、特征和形成原因進(jìn)行了闡述。第三部分主要是對(duì)電力企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)防控體系進(jìn)行設(shè)計(jì)，建立了電力企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警指標(biāo)體系以及預(yù)警評(píng)價(jià)模型。第四部分主要對(duì)電力企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警及評(píng)價(jià)模型進(jìn)行實(shí)證檢驗(yàn)。第五部分選取電力企業(yè)風(fēng)險(xiǎn)典型案例進(jìn)行研究得出啟示，并制定相應(yīng)的流程和措施。第六部分對(duì)全文的研究進(jìn)行總結(jié)并展望。
[Abstract]:Under the bad market economy, enterprises are faced with many uncertain factors from inside and outside, and the risk of operation is rising constantly, especially the financial risk which is often related to the economic lifeline of enterprises. For the enterprise itself, the financial risk is objective, its occurrence is inevitable. Therefore, the study on the prevention and control of financial risk has become the focus of attention of experts, managers and managers, and whether the financial risk can be effectively prevented and controlled is the key to whether the enterprise can maintain continuous operation. The electric power industry plays an important role in the economic development of our country, and along with the promotion of a series of electric power reform, such as "three sets and five big" and so on, the original organization structure of the enterprise has been changed to a great extent, and the new financial risk has been exposed constantly. Power industry managers on the financial risk of concern is also increasing. The evolution of financial risk has to go through a gradual process, accumulation, transformation process, electric power industry is no exception, in this process, all kinds of crisis factors will be directly or indirectly through the changes of some sensitive financial indicators. Therefore, by studying the change of some financial indexes and establishing a financial early-warning model, we can effectively prevent the hidden dangers of financial risks and ensure that the business development of enterprises is in a good state. Based on the theory of financial risk, combined with the characteristics of electric power enterprises, this paper selects financial indicators to construct financial early-warning model of enterprises, and through empirical test, puts forward the mechanism, process and measures of financial risk prevention and control suitable for electric power enterprises. Effective prevention and elimination of enterprise financial risks, to ensure that the enterprise management system in a good state of operation. This article is divided into six parts, the first part describes the significance of the research, domestic and foreign research trends, the main content of the article, research methods and expected results. The second part is the theoretical basis of financial risk prevention and control, defines the definition of financial risk, and describes the risk performance, characteristics and formation reasons of electric power enterprises. In the third part, the financial risk prevention and control system of electric power enterprise is designed, and the early warning index system and early warning evaluation model of financial risk of electric power enterprise are established. The fourth part mainly carries on the empirical test to the electric power enterprise financial risk early warning and the appraisal model. In the fifth part, some typical cases of power enterprise risk are selected to draw inspiration, and the corresponding processes and measures are formulated. The sixth part summarizes and looks forward to the research of the full text.
【學(xué)位授予單位】：武漢紡織大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.61;F406.72

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