摘 要：随着我国市场的快速发展，市场竞争加剧，企业所面临的社会环境日益复杂，企业的发展不可避免的会遇到内部、外部经营危机。良好的财务风险管理有助于企业对稳定生产经营环境的建设，加速企业资金周转的同时实现其资金的完整性和安全性。有效、及时了解自身财务风险的特性及发展，企业才能适时运用各种手段分散和减少其经营风险，保证企业的财务状况处于稳定发展状态，使企业持续有效的经营发展。本文以永泰能源股份有限公司（以下简称：永泰能源）为研究对象，以永泰能源2015-2019年份财务数据为基础，采用报表分析法、对比分析法对其进行财务风险分析，找出其在经营管理中存在的问题，并提出建议。

关键词：永泰能源；财务风险；对比分析

Yongtai Energy Financial Risk Analysis and Countermeasures

Abstract: With the rapid development of our market,the market competition is intensified, the social environment faced by enterprises is becoming more and more complex. The development of enterprises will inevitably encounter internal and external business crisis.Good financial risk management is helpful to the construction of stable production and operation environment,accelerate the capital turnover of enterprises and realize the integrity and safety of their funds. Only by effectively and timely understanding the characteristics and development of its own financial risks can enterprises timely use various means to disperse andreduce their operating risks,ensure the financial status of the enterprise is in a stable development state, and make the enterprise continue and effectively develop. This paper takes Yongtai Energy Co., Ltd.(hereinafter referred to as Yongtai energy) as the research object,based on the financial data of Yongtai energy in 2015-2019,analyzes its financial risk by means of statement analysisand comparative analysis, finds out the problems existing in operation and management, and puts forward suggestions.

Key words: Yongtai Energy; financial risk; contrastive analysis

 

目 录

摘 要 II

Abstract III

引言 1

一、财务风险概述 1

（一）财务风险特征 1

（二）财务风险类型 1

二、永泰能源概况 2

三、永泰能源财务风险类型 3

（一）筹资风险 3

（二）投资风险 5

（三）营运风险 5

四、永泰能源财务风险原因分析 6

（一）国家宏观调控对企业战略发展的影响 6

（二）筹资方式单一 6

（三）资本结构不合理，偿债能力弱 6

（四）经营范围扩张过大 8

（五）内部控制薄弱 8

五、永泰能源财务风险控制措施 8

（一）制定合理发展战略 8

（二）发展多种筹资渠道 9

（三）确定合理负债规模 9

（四）合理规划投资结构和规模 9

（五）变革管理模式，提升管理水平 9

结语 9

致谢 11

参考文献 12