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化工行业作为国民经济的支柱型行业，长期以来受到社会的广泛关注。一方面，随着山东推进建设绿色低碳高质量发展先行区，严格的生态政策形势对行业造成了一定的合规生产压力与环保设备投资压力，《石化和化工行业“十四五”规划指南》中指出，“十四五”期间化工行业将继续贯彻创新、协调、绿色、开放、共享的新发展理念，坚持节约资源和保护环境的基本国策；另一方面，化工行业还面临内部外部的双重压力，行业内存在市场竞争激烈、行业整体不景气、主营业务萎靡等问题，加之外部环境的巨大变化，使各化工企业所面临的财务风险在不断加剧。

财务风险的存在具有客观性，任何企业都会出现不同程度的风险和不同环节的风险点，要想精准识别企业经营中的风险所在，并对其加以计算评估，首先要了解企业自身的财务和非财务状况，结合所处行业中的市场环境，建立与其他企业、行业具有差异化的风险评价体系，有效识别并提出控制财务风险的对策建议。当前，我国对化工行业的财务风险评价体系并不完善，其他行业对本行业财务风险管控的借鉴意义不大，因此本文将从化工行业自身出发，建立适合化工行业的评价方法，并提出具有针对性的控制对策。

本文基于鲁北化工的案例，分析鲁北化工的财务状况和行业环境，识别鲁北化工存在财务风险的节点，将熵值法和功效系数法相结合，辅以皮尔逊相关性检验，基于鲁北化工偿债能力、营运能力、盈利能力和成长能力，进行整体财务风险分值的计算，分析风险较大的环节，并提出畅通多元融资渠道、调整优化资本结构的对策来改善偿债风险，通过强化存货管理效率、加快应收账款变现的方式，不断提升鲁北化工的营运能力，通过提升市场占有率、实施多元化经营来增强企业的盈利能力，通过建立风险预警体系、完善财务风险内部控制降低成长风险，以帮助企业提高对财务风险的监测力度和管理水平，完善企业自身管理制度，帮助鲁北化工平稳运行。同时，希望本文能为存在同样风险的化工企业，提供解决问题的思路，为其合理的识别、评价企业的财务风险，进而做出有效的控制措施，对丰富财务风险理论和案例研究起到积极作用。

As the pillar industry of national economy, chemical industry has long been widely concerned by the society. On the one hand, as Shandong promotes the construction of green, low-carbon and high-quality development pilot zone, the strict ecological policy situation has caused a certain pressure on the industry to comply with the production and environmental protection equipment investment pressure, "petrochemical and chemical industry" 14th Five-Year Plan "planning Guide" pointed out that during the "14th Five-Year Plan" period, the chemical industry will continue to implement the new development concept of innovation, coordination, green, open and sharing. Adhere to the basic state policy of conserving resources and protecting the environment; On the other hand, the chemical industry is also facing internal and external pressure, there are fierce market competition in the industry, the overall downturn of the industry, the main business malaise and other problems, coupled with the great changes in the external environment, so that the financial risks faced by various chemical enterprises are intensifying.

The existence of financial risk is objective, and any enterprise will have different degrees of risk and risk points in different links. In order to accurately identify the risks in the business links of an enterprise and calculate and evaluate them, we must first understand the financial and non-financial conditions of the enterprise, and combine the market environment of the industry in which it is located. Establish a differentiated risk assessment system with other enterprises and industries, and effectively identify and put forward countermeasures and suggestions for controlling financial risks. At present, China's financial risk evaluation system for the chemical industry is not perfect, and other industries have little reference significance for the financial risk management and control of the industry. Therefore, this paper will start from the chemical industry itself, establish an evaluation method suitable for the industry, and put forward targeted control countermeasures.

Based on the case of Lubei Chemical Industry, this paper analyzes the financial situation and industry environment of Lubei Chemical Industry, identifies the nodes with financial risks of Lubei Chemical Industry, combines the entropy method and the efficiency coefficient method, and combines the Pearson correlation test to calculate the overall financial risk score based on the solvency, operation capacity, profitability and growth capacity of Lubei Chemical Industry, and analyzes the links with greater risks. And put forward the countermeasures of unblocking multiple financing channels and adjusting and optimizing capital structure to improve debt repayment risks. By strengthening the efficiency of inventory management and accelerating the realization of accounts receivable, Lubei Chemical constantly improves its operating capacity, and enhances its profitability by increasing its market share and implementing diversified operations. By establishing a risk early warning system and improving the internal control of financial risk, we can reduce the growth risk to help enterprises improve the monitoring and management level of financial risk, improve the enterprise's own management system, and help Lubei Chemical Industry run smoothly. At the same time, it is hoped that this paper can provide ideas to solve problems for chemical enterprises with the same risks, identify and evaluate the financial risks of enterprises reasonably, and then make effective control measures, which will play a positive role in enriching financial risk theories and case studies.