本文選題：財務風險 + 風險識別　； 參考：《哈爾濱商業(yè)大學》2017年碩士論文

【摘要】：煤炭是我們國家基礎的動力資源,煤炭業(yè)是我們國家首要的能源產業(yè)。煤炭企業(yè)的穩(wěn)定成長受多種不確定要素的影響,如資源礦藏的儲量、市場經濟的宏觀走勢、國家的政策方針、行業(yè)的周期性、企業(yè)的戰(zhàn)略規(guī)劃及管理水平等,煤炭公司面對著許許多多的內部及外部威脅,而財務風險是眾多風險的匯合表現。伴隨我國市場經濟體系的不竭鼎新,企業(yè)需要面臨繁雜的市場環(huán)境帶來的各種挑戰(zhàn),只有經受住考驗的企業(yè)才能長期的立于市場經濟的體系之下。企業(yè)在發(fā)展的過程中會面對多種多樣的財務風險問題,企業(yè)若不重視,將會導致嚴重的財務危機。應怎樣對財務風險進行準確衡量,并采取措施抑制風險是企業(yè)的首要任務。中國的企業(yè)正處于經濟市場化進程不斷加快的環(huán)境下,企業(yè)的改革和發(fā)展將面對越來越繁雜的財務風險問題。以財務風險為探討的對象,采用規(guī)范研究和案列研究相結合的方式,在深入研究了國內外相關資料的基礎上,對財務風險的種類及形成原因進行了探討,介紹了煤炭行業(yè)的財務風險的類型及財務風險影響的內外部因素,包括籌資風險、投資風險、運營風險和利潤分配風險等四種主要風險類型,以A煤炭公司為具體案例,通過運用比率分析法、報表分析法等定量分析方法對A公司在籌資活動、投資活動、資金回收及收益分配等四方面進行研究,運用Z-score模型構建A煤炭公司的財務風險預測模型,通過定性分析方法對A煤炭公司的不同類型風險產生的原因進行探究,對A煤炭公司的財務狀況進行整體判別,根據不同的可能存在的導致財務風險的因素給出相應的應對措施。
[Abstract]:Coal is the power resource of our national foundation, coal industry is the primary energy industry in our country. The steady growth of coal enterprises is influenced by various uncertain factors, such as reserves of resources, macro trend of market economy, national policy, periodicity of industry, strategic planning and management level of enterprises, and so on, coal company face Facing a lot of internal and external threats, the financial risk is the convergence of many risks. With the inexhaustible new market economy system in China, enterprises need to face various challenges brought by the complex market environment. Only the tested enterprises can be under the system of market economy for a long time. The process of enterprise development is in the process of development. In the face of a variety of financial risk problems, if the enterprise does not attach importance to it, it will lead to a serious financial crisis. How to measure the financial risk accurately and take measures to restrain the risk is the primary task of the enterprise. The enterprises in China are facing the rapid economic market process, and the reform and development of the enterprises will face the situation. The more and more complicated financial risk problems, taking the financial risk as the object, using the combination of the normative research and the case study, based on the in-depth study of the relevant information at home and abroad, discussed the types and causes of the financial risk, and introduced the types of the financial risks and the influence of the financial risks in the coal industry. The internal and external factors, including the four main types of risk, such as financing risk, investment risk, operation risk and profit distribution risk, take A coal company as a specific case, by using the quantitative analysis method, such as ratio analysis method and report analysis method, to study A company in financing activities, investment activity, capital recovery and income distribution. The Z-score model is used to model the financial risk prediction model of A coal company. The causes of different types of risk of A coal company are explored by the qualitative analysis method. The financial situation of A coal company is judged as a whole, and the corresponding countermeasures are given according to the factors that may lead to the financial risk.

【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.21

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本文編號：1870892