会计学院知识库

环境监测是生态环境保护的基础，为贯彻落实党中央、国务院关于构建生态环境监测网络的决策部署，生态环境部出台一系列相关政策，对环境监测提出更高的标准与要求。然而风险与机遇并行，环境监测企业目前仍面临产业发展模式转型、融资渠道单一、应收账款回款压力大等因素导致的财务风险问题。若企业在财务风险预警管理方面存在不足，在市场环境或国家政策的调整变化之际，环境监测企业很可能会遭遇财务危机困境。在当前经济环境日益严峻的背景下，规避风险已成为企业发展的重要课题。鉴于此，本研究致力于为环境监测企业在构建财务风险预警体系及加强风险控制方面提供有益启示与指导。
本文运用案例研究法为主要研究方法，针对案例企业所在行业，结合财务风险预警理论，构建和应用环境监测风险预警模型，得出案例企业的风险水平，并针对现存问题提出建议。研究过程如下：首先根据资产负债表和现金流量表对于雪迪龙公司的财务状况进行初步分析；其次采用熵权法和功效系数法，分析环境监测行业内24家上市公司的财务指标，在此基础上推导和建立了一个考虑了行业特点且适用于雪迪龙公司的财务风险预警体系；然后选取雪迪龙公司2018-2022年的相关财务指标进行综合应用；最后针对应用结果提出优化方案。
经由分析，得出结论如下：推导出的财务风险预警体系可以用来对于环境监测企业进行财务风险分析。筹资活动方面，雪迪龙公司对筹资的依赖性较低，偿债风险低；营运活动方面，2018年至2021年，雪迪龙公司面临的营运活动相关风险较高，在2022年出现一定改善；盈利状况和发展状况方面，因市场环境、客户需求及政策变化，部分项目终止建设，收益不达预期，业绩出现较大下滑，相关财务风险加大；现金流量方面，雪迪龙公司面临的风险始终较低。本文弥补了现有研究的不足，对环境监测企业财务风险预警具备借鉴意义。

Environmental monitoring is the basis of ecological environmental protection, in order to implement the decision and deployment of the Party Central Committee and The State Council on the construction of ecological environmental monitoring network, the Ministry of Ecology and Environment has issued a series of relevant policies to put forward higher standards and requirements for environmental monitoring. However, risks and opportunities are parallel, and environmental monitoring enterprises are still facing financial risks caused by the transformation of industrial development mode, single financing channels, and large pressure on receivables. If the enterprise has insufficient financial risk early warning management, then the environmental monitoring enterprise is likely to encounter financial crisis when the market environment or national policy adjustment changes. Under the background of the increasingly severe economic environment, risk avoidance has become an important issue for the development of 
enterprises. In view of this, this study is committed to providing useful inspiration and guidance for environmental monitoring enterprises in building financial risk early warning system and strengthening risk control.
This paper uses the case study method as the main research method, builds and applies the environmental monitoring risk early warning model according to the industry of the case enterprise, combines the financial risk early warning theory, obtains the risk level of the case enterprise, and puts forward suggestions for the existing problems. The research process is as follows: Firstly, the financial situation of the company is preliminarily analyzed according to the balance sheet and cash flow statement; Secondly, entropy weight method and efficiency coefficient method are used to analyze the financial indicators of 24 listed companies in the environmental monitoring industry. On this basis, a financial risk early warning system is derived and established, which considers the characteristics of the industry and is suitable for Xudelong Company. Then select the relevant financial indicators of Xuedilong Company from 2018 to 2022 for comprehensive application; Finally, we summarize the experience and the 
existing problems, and put forward the corresponding improvement measures.
Through the analysis, the conclusion is as follows: the financial risk early warning system can be used to analyze the financial risk of environmental monitoring enterprises; Xuedilong Company has certain financial risks, should strengthen the prevention and control of financial risks. In terms of financing activities, Xuedilong Company has low dependence on financing, low debt repayment risk and strong overall debt repayment ability; In terms of operating activities, from 2018 to 2021, the company faced high risks related to operating activities, and there was a certain improvement in 2022; In terms of profitability and development status, due to market environment, customer demand and policy changes, the construction of some projects was terminated, the income did not meet expectations, the performance declined significantly, and the related financial risks increased; In terms of cash flow, the risk to the company is always low. This paper makes up for the shortcomings of the existing research and has 
certain experience significance for the financial risk warning of environmental monitoring enterprises.