我国煤炭企业财务风险及对策研究_以YD公司财务风险控制为例.docVIP

word文档整理分享 参考资料 财经大学本科毕业论文 我国煤炭企业财务风险及其对策研究 ——以YD公司财务风险控制为例 作 者 院 系 专 业 年 级 学 号 指导教师 导师职称 内 容 提 要 2012年以来，我国煤炭行业发生巨变，在煤炭市场的深度规整之下，煤炭行业由原来的卖方市场向买方市场转变，供过于求的供需矛盾使得煤炭行业的库存显著增加，煤炭价格大跌，煤炭行业整体来说效益下降。煤炭行业的严峻形势和变革趋势提高了煤炭企业自身财务管理的要求，适当控制和防范财务风险，才能使得自身能够以更好的企业基础去在市场上竞争，为企业的安全环境提供一份保障。本文在介绍了企业财务风险控制的一般理论和现在的煤炭企业财务风险控制的现状的基础上，通过深入分析 YD资源集团股份有限公司财务风险控制案例，结合国内外关于财务风险控制、风险管理的理论知识，对煤炭企业公司财务风险的防范提出了一些改进策略，完善企业制度、加强内部控制，完善全面风险管理体系建设，善于利用外部力量等。 关键词：煤炭企业 财务风险 改进策略 Abstract Since 2012, Chinas coal industry has undergone changes, under the regular depth of the coal market, coal industry shift from the original sellers market to buyers market, supply and demand makes the coal industry oversupply of inventory increased significantly, coal prices have fallen, the coal industry overall efficiency decline. The grim situation and change trend of the coal industry to improve the coal enterprises own financial management requirements, appropriate control and prevention of financial risks, in order to make itself capable of better corporate foundation to compete in the market for enterprise security environment provides a guarantee . This paper introduces the general theory of enterprise financial risk control and status of coal enterprise financial risk control is now on the basis of in-depth analysis YD Resources Group Ltd. financial risk control cases at home and abroad on the financial risk control, risk management theoretical knowledge, to guard against financial risks coal enterprises made some improvement strategies, improve enterprise system, strengthen internal controls, improve the comprehensive risk management system, good use of external forces and so on. Key words: Coal Enterprises Financial risk Improvemen