大唐电力财务风险预警研究

发布时间：2018-01-09 05:24

本文关键词：大唐电力财务风险预警研究　出处：《华北电力大学》2013年硕士论文　论文类型：学位论文

【摘要】：财务风险是客观存在的，发展到极致会导致企业失败乃至消亡。解决这一问题有两种基本的做法，一种是财务风险爆发后进行事后调控，包括企业自身的努力和市场机制发挥的调控作用；另一种是在财务风险爆发前建立财务风险预警系统进行事先调控，及时启动预案，采用人为事先干预的方法进行调节，消除财务风险影响或者促进企业尽快走出财务风险。从这一角度出发我们不难看出，财务风险预警是企业在市场经济发展过程中的一个必然伴生物，正是因为人们发现了财务风险事后调控的先天弱点，所以，世界各国，无论是宏观的政府层面，还是微观的企业层面，，都无一例外地重视经济活动的“预警”工作，通过事先的“干预”来化解财务风险或者使其影响降到最低。大唐电力经过10几年的不懈努力，现已发展成为一个集多种经营为一体的特大型发电企业集团。多元化以及集团化运营模式的实施，大大地提高了大唐电力的整体抗风险能力，但是，随着电力产品生命周期的不断缩短以及全球经济金融一体化进程的不断加快，面对日益复杂的国内外经营环境，大唐电力多元化以及集团化运营模式同样使财务风险呈现出迥异传统的高层化发展趋势，财务风险的新变化，对财务风险预警管理提出了新的要求。因此，深入探讨研究新形势下的财务风险预警管理是大唐电力财务风险管理的必然发展趋势，对于强化集团公司财务管理、避免财务失败和破产，具有重要意义。本研究试图在立足大唐电力实际，以系统理论、风险管理理论和经济预警理论为依托，基于狭义财务风险范畴，运用多步模糊评价方法构建一个适合于该集团公司的财务风险预警模型，提出化解财务风险的基本路径，为其他与同类集团公司的财务风险预警提供参考和借鉴。
[Abstract]:The financial risk is an objective existence, development to the extreme will lead to business failure and even death. To solve this problem, there are two basic methods, one is the financial risk after the outbreak of ex post regulation, play a regulatory role including the enterprise's own efforts and the market mechanism; the other is to establish early warning system of financial risk in financial risk before the outbreak of the prior control, start the plan in a timely manner, by human intervention in advance to adjust, eliminate financial risk or promote enterprises as soon as possible out of the financial risk. From this perspective we can see that the financial risk early warning is an enterprise in the process of development of market economy inevitable companion, it is because people found the financial risk control after the congenital weaknesses, therefore, all the countries in the world, both the macro level of government, or micro enterprise level, all without exception attention The "early warning" work of economic activity is to resolve financial risks by prior "intervention" or to minimize its impact.
Datang Power after 10 years of unremitting efforts, has now developed into a variety of business as one of the large power generation groups. Diversification and group management mode, greatly enhance the overall Datang Power's ability to resist risks, however, with the power of the product life cycle is shortened and the global economic and financial integration. Accelerating environmental management in the face of increasingly complex domestic and international, Datang Power Group and diversified operation mode also makes the financial risk trend from traditional high, new changes of financial risk, put forward new requirements for the early warning of financial risk management. Therefore, in-depth study of the financial risk early warning management research under the new situation is the inevitable trend of the development of Datang Power of financial risk management, to strengthen the group's financial management and avoid financial failure and bankruptcy, with It is of great significance.
This study attempts to based on the actual system of Datang Power, in theory, risk management theory and economic theory of early warning based on narrow financial risk category based on the use of multi step fuzzy evaluation method to construct a suitable for the group company's financial risk early-warning model, put forward the basic path to resolve the financial risks, and provide the reference for the financial risk early warning and other similar company.

【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.61

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