会计学院知识库

  随着我国工业发展的不断推进，煤炭能源在我国工业发展史中的地位愈加重要。然而，近年来煤炭行业面临着供需失衡、成本激增、绿色生产环境要求等问题的挑战。政策变更和下游企业良性发展带来的行业转型，使得煤炭企业必须达到稳中求进的高标准。而且煤炭企业的建设周期较长，投资需求较高，容易出现财务风险。因此，煤炭行业必须采取有效措施，加强预警管理，提高效率，以保障其的可持续发展。中煤能源作为煤炭行业的龙头企业，在财务风险预警研究方面具备一定代表性。本文对中煤能源及其财务风险预警工作进行深入探讨，以期建立一个适用于该企业的模型，以帮助企业更好地应对财务风险，保证其稳定发展。

  基于国内外学者对财务风险问题及其预警的研究成果，本文根据中煤能源的实际情况，并结合熵值法和功效系数法构建有效财务风险预警模型。以期更好地控制和管理企业未来可能遭遇的风险。首先，通过对企业所处政策、经济环境、和绿色技术研发和引进情况的分析，可以初步对企业的所处环境有所了解。其次，通过分析企业近5年的财务数据，识别出当前面临的财务风险管理问题。再次，基于企业近５年财务数据，本文从盈利、偿债、营运和发展4个方面的19项数据入手，采用熵值法并辅助以相关性分析，对这些重要指标加以遴选，并对其加以赋权，以构建出中煤能源的财务风险预警指标体系，以便更好地预测和控制财务风险。通过功效系数法计算得出近5年来的评分结果并加以系统评估。最后，针对中煤能源，基于其国企背景，从提高员工风险意识到完善预警制度，提出了有效的保障性建议，以期实现企业未来的可持续发展。

      With the continuous development of our industrial development, coal energy in our industrial development history of the position of the more important. However, in recent years, the coal industry is faced with the challenges of supply and demand imbalance, cost surge, green production environment requirements and other issues. The industrial transformation brought by policy changes and the sound development of downstream enterprises makes coal enterprises have to achieve the high standard of progress while maintaining stability. Moreover, coal enterprises have a long construction cycle, high investment demand, and are prone to financial risks. The coal industry must take effective measures to strengthen early warning management and improve efficiency to ensure its sustainable development. As a leading enterprise in the coal industry, China Coal Energy has a certain representation in the study of financial risk early warning. In this paper, China Coal Energy company limited and its financial risk early warning work are deeply discussed, in order to establish a suitable model for the enterprise, in order to help the enterprise better cope with the financial risk, to ensure its stable development.

       Based on domestic and foreign scholars' research results on financial risk issues and their early warning, this article builds an effective financial risk warning model based on the actual situation of China Coal Energy company limited and combined with the entropy value method and efficacy coefficient method. In order to better control and manage the enterprise may encounter risks in the future. First of all, through the analysis of the policy, economic environment, and green technology research and development and introduction of the enterprise, we can have a preliminary understanding of the environment of the enterprise. Secondly, by analyzing the financial data of the enterprise in the past five years, the current financial risk management problems are identified. Thirdly, based on the financial data of the enterprise in recent 5 years, this paper starts with 19 items from 4 aspects of profit, debt repayment, operation and development, uses entropy method and correlation analysis to select and empower these important indicators, so as to construct a financial risk early warning index system of China Coal Energy company limited, so as to better predict and control financial risks. The scoring results in the past 5 years were calculated by the efficiency coefficient method and evaluated systematically. Finally, based on its background as a state-owned enterprise, this paper puts forward effective protection suggestions from improving employees' risk awareness to improving the early warning system, in order to realize the sustainable development of the enterprise in the future.