企业财务风险识别与控制研究

毕业论文论文题目：企业财务风险识别与控制研究

专业年级：2014级经济管理

学号：0314030015

学生姓名：倪建

指导老师：史路平

二○一六年五月

企业财务风险识别与控制研究

-以煤炭企业为例

摘要

企业财务风险的识别与控制一直是财务领域中研究的重点问题。对企业来说，财务风险的识别与控制，不仅仅是其经营管理活动中的核心命脉，更是企业在应对市场的不确定性影响时所需要的系统方法。

煤炭行业作为我国的重点能源行业，对于保障国家能源供应充足，确保国民经济稳定发展具有重要作用。受当今世界经济形势多变及我国调整经济发展战略的影响，煤炭市场受到了巨大的冲击，产能过剩、需求市场不给力等因素，使煤炭企业正面临着一系列财务风险的困扰。因此，煤炭企业的财务风险识别与控制便成为其发展过程中不容忽视的问题。

本文以财务风险识别与控制的相关概念作为出发点，分别从内部因素和外部因素的角度分析了我国煤炭企业财务风险的成因，并总结了我国煤炭企业财务风险识别与控制的现状，针对性地提出了煤炭企业财务风险的控制措施，包括加强财务风险管理意识、建立财务风险预警体系、优化资本结构，合理安排负债期限，构建科学有效的投资决策机制，严格细化资金运营风险管理和制定合理的分配政策，以此来保障煤炭企业的健康发展。

关键词：财务风险；风险识别；因子分析；风险控制；煤炭企业

Study on financial risk identification and controlling in coal companies

Abstract

Enterprise financial risk identification and controlling has been the focus of the research issues in the financial field. The financial risk identification and controlling not only is the core of its management activities, but also is the needed system method when response to the uncertainty effect of market.

As the force of the energy industry in china, the coal industry plays a significant role in ensure the adequate supply of energy and stable development of the national economy. Due to the changing of the world economic situation and the adjustment of our national economical development strategy, the coal market encounters very serious impact, furthermore, it also results in a lot of questions like excess capacity and the need market recession which make the coal enterprises are facing a series of financial risk. Therefore, the financial risk identification and controlling in coal companies has become a problem that cannot be ignored in its development process.

This article based on the concept of the financial risk identification and controlling analyzes the reason about financial risk of Chinese coal enterprises from the perspective of internal and external factors .And it summarizes the current situation of financial risk identification and controlling in national coal enterprises. Furthermore ,the paper puts forward the control measures of coal enterprise financial risk, including strengthening management awareness of financial risk, establishing warning system and optimizing capital structure. And it important to arrange debt deadline reasonable, build a scientific and effective mechanism of investment decisions, refine the management of capital operation risk strictly and formulate a reasonable distribution policy, so as to guarantee the healthy development of coal enterprises.

Keywords: financial risk; risk identification; factorial analysis; risk control; coal enterprises