MBA教育中心知识库

面对日益复杂的国内外经济环境，我国市场特征发生了巨大变化，行业竞争不断加剧的同时经营风险也不断上升，而财务风险也随之增大，使得财务风险管理成为各类企业共同关注的重点。在我国当前产业经济结构中，石油化工业始终属于支柱产业之一，该产业呈现出典型的资金密集型发展特征，在长期发展过程中形成了复杂的生产供应链且表现出相对更大的安全风险。特别是在产业转型升级战略持续推进的过程中，我国石化业的经营风险进一步上升，这就无形中加大了石化企业的经营压力。而石化企业的生产经营活动也面临越来越复杂的内外部环境，在各类不确定因素的共同影响下，财务风险随之形成和发展。对于现代企业而言，财务风险是代表性的经营风险之一，也是企业风险管理的难点和重点所在，这就要求石油化工企业进一步健全完善财务风险管理制度，做好风险评价与识别工作，并根据风险评价结果采取合理的防范应对策略，维持风险合理水平，也为企业稳健经营与良性发展提供充分保障。

本文将石化企业M公司作为研究对象，从公司财务风险识别与评价两方面进行探讨。首先，对国内外有关财务风险的研究进行了回顾，并简要地阐述了与课题研究内容有关的知识，对财务风险形成比较全面系统的认知，为研究工作提供必要的支持和依据；其次则系统全面的分析论述财务风险的实际情况。随后，从内外两个层面出发，结合公司实际情况对财务风险相关影响因素以及具体的影响作用进行分析论述；在综合考虑内外部因素的基础上构建起相应的评价指标体系，以此为工具对公司的日常运营状况进行评估分析，准确把握其财务风险现状，以科学理论为指导制定相应控制对策尽可能降低风险水平。本文通过对石化企业M公司财务风险评价与控制的研究，对于提升M公司财务风险管理水平，控制财务风险，促进M公司健康发展具有一定的研究意义，同时也对其他类似企业的风险管理提供合理参考。

In the face of the increasingly complex domestic and foreign economic environment, the characteristics of China's market have undergone great changes, while the industry competition continues to intensify, the operating risk is also rising, and the financial risk is also increasing, making the financial risk management has become the focus of common attention of all kinds of enterprises. In China's current industrial economic structure, the petrochemical industry has always been one of the pillar industries, which presents a typical capital-intensive development characteristics, and has formed a complex production supply chain and shown relatively greater security risks in the long-term development process. Especially in the process of continuous promotion of industrial transformation and upgrading strategy, the operating risk of China's petrochemical industry has further increased, which has virtually increased the operating pressure of petrochemical enterprises. The production and operation activities of petrochemical enterprises are also facing more and more complex internal and external environment. Under the common influence of various uncertain factors, financial risks are formed and developed. For modern enterprises, financial risk is one of the representative business risks, and it is also the difficulty and focus of enterprise risk management, which requires petrochemical enterprises to further improve the financial risk management system, do a good job in risk evaluation and identification, and adopt reasonable prevention and response strategies according to the risk evaluation results to maintain a reasonable level of risk. It also provides sufficient guarantee for the steady operation and sound development of enterprises.

This paper takes M Company, a petrochemical enterprise, as the research object, and discusses its financial risk identification and evaluation from two aspects. Firstly, the research on financial risk at home and abroad is reviewed, and the knowledge related to the research content is briefly expounded, so as to form a more comprehensive and systematic cognition of financial risk, and provide necessary support and basis for the research work. Secondly, a systematic and comprehensive analysis of the actual situation of financial risk. Then, from the internal and external aspects, combined with the actual situation of the company to the financial risk related factors and specific impact of analysis and discussion; On the basis of comprehensive consideration of internal and external factors, the corresponding evaluation index system is constructed, which is used as a tool to evaluate and analyze the daily operation of the company, accurately grasp the current situation of its financial risk, and formulate corresponding control countermeasures to reduce the risk level as much as possible under the guidance of scientific theories.Through the study on the financial risk evaluation and control of petrochemical company M, this paper has certain research significance for improving the financial risk management level of Company M, controlling financial risk and promoting the healthy development of Company M, and also provides reasonable reference for the risk management of other similar enterprises.