YC石油公司财务风险管理优化研究

【作者】 刘慧；

【导师】 林建华；

【作者基本信息】 西北大学 ， 工商管理（专业学位）， 2015， 硕士

【摘要】 石油产业是我国国民经济的命脉,在经济增长及社会发展中起着重要作用。石油企业正面临着日益复杂的国内外竞争环境。财务风险管理水平的高低直接决定了企业运营能力和市场竞争力的形成,是财务管理的关键环节。当前,国际原油价格的波动变化及国内石油企业竞争格局的调整也为石油企业财务风险管理提出了更高的要求,这就使得石油企业应根据内部控制管理的实际,认真研究财务风险产生的根源及条件,制定出更为合理的财务风险控制策略,防止风险事件对企业经营造成的不良影响。鉴于上述背景,本文以YC石油集团公司(简称YC石油)为例,通过广泛深入地调查研究和财务资料分析,明确YC-石油财务风险管理中存在的问题及问题成因。采用调查研究的方法,从财务风险识别、风险评估、风险处理及风险预警等方面研究其财务风险管理各环节存在的问题。为解决上述问题,借助SWOT等分析方法,指出财务风险管理面临的内外部环境为企业带来的机会及威胁,进而从组织建设、评估体系建设、预警机制建设及反馈机制建设等方面提出YC石油财务风险管理改进的方案。为保证优化方案的落地实施,从风险意识培养、内部控制改进及企业多元化经营等方面设计相关保障措施。在研究中提出的财务风险管理改进方案,对提高YC石油及同行业企业财务风险管理水平,有效解决和处理财务风险面临的问题具有重要意义。更多还原

【Abstract】 Oil industry is the lifeblood of our national economy, which plays an important role in economic growth and social development. China’s oil reserves are abundant, the domestic demand for petroleum enterprises has laid a good foundation for the development of oil enterprises. But with the urgent need of economic reform deepening and restructuring of state-owned enterprises, petroleum enterprises is facing increasingly complex domestic and international competition environment, how to highly uncertain market environment to maintain competitive advantage is the primary problem in the face of oil enterprise managers. The level of financial risk management directly determines the formation of enterprise operation ability and market competitiveness, is the key link of financial management. At present, the adjustment of the international crude oil price fluctuations and domestic oil companies competition for petroleum business enterprise financial risk management put forward higher requirements, which makes oil companies is on the practice of internal control and management, carefully study the origin and the condition which the causes of the financial risks, develop a more reasonable financial risk control strategy to prevent the adverse effects caused by risk events on business.In view of the above background. In this paper, in order to extend the oil group company as an example, through extensive and in-depth investigation and study and the financial data analysis, clear extension of the existing oil in financial risk management problems and the causes of the problems. Methods of investigation and research, from the aspects of financial risk identification, risk assessment, risk management and risk early warning and other aspects of the financial risk management of the various aspects of the problem. In order to solve the above problems, with SWOT analysis method, pointed out that financial risk management is facing internal and external environment for enterprise to bring the opportunities and threats, and from the organization provided information construction, evaluation system construction, the construction of early warning mechanism and construction of feedback mechanism etc. put forward to extend the stone oil and financial risk management improvement program. In order to ensure the implementation of the optimization program, from the risk awareness training, internal control improvement and enterprise diversification management and other aspects of the design of relevant security measures.Proposed in the study of financial risk management improvement scheme, to improve the extension of the oil and the same industry enterprise financial risk management level, effectively solve and has important significance to deal with the problems facing the financial risk.更多还原