【作者】 王静；

【导师】 刘泽双；

【作者基本信息】 西安理工大学 ， 工商管理（专业学位）， 2025， 硕士

【摘要】 近些年,全球石油市场的供需关系逐步趋于稳定,油气行业整体呈现复苏态势,这一趋势对石油开采及化工领域的发展形成了积极影响。但石油行业仍然面临诸多风险,主要受原油价格的大幅起伏以及中东地区持续动荡的政治环境等不确定因素的影响,这些变量增加了市场的不稳定性和行业发展的挑战。在企业经营层面,市场的不确定性和国际竞争的日益加剧,直接影响企业的财务状况,使得财务风险问题愈发突出。这种不确定性不仅可能造成经济损失,甚至可能威胁企业的持续经营。因此,构建一套科学合理的财务风险评估体系,能够帮助企业及时识别潜在风险,并采取相应的应对策略,以增强财务安全性和可持续发展能力。本研究以CQ油田为例,从理论分析与案例研究的双重视角展开深入探讨。首先,对CQ油田的经营现状及其财务管理体系进行全面梳理,随后从筹资风险、投资风险和营运风险三个维度识别其财务风险,并总结其在财务管理过程中存在的主要问题,包括融资渠道较为单一、负债结构缺乏合理性、投资回报率下降以及营运资金管理薄弱等。在此基础上,进一步分析导致财务风险的深层原因,主要涉及:财务管理意识不强,监督与评价体系流于形式,财务战略未能有效契合企业业务发展需求,信息化建设水平较低等问题。这些因素在不同程度上削弱了企业的财务稳健性和抗风险能力。接下来,本文运用功效系数法,构建适用于CQ油田的财务风险评估体系,并计算出该企业在2022年至2024年期间的财务风险综合评价指数,以明确其财务状况及风险等级。最后,依据评估结果,提出一系列有针对性的财务风险防控策略,包括完善财务风险治理体系、强化财务监督与审计机制、建立财务预警系统、优化营运资金管理以及提升财务信息化水平,旨在增强企业的财务安全性和应对外部冲击的能力。本研究的成果不仅可为CQ油田的管理层提供决策依据,也能为同类企业在财务风险管理方面提供有价值的参考,从而推动我国石油行业的稳健发展。更多还原

【Abstract】 In recent years,the supply and demand relationship of the global oil market has gradually stabilized,and the oil and gas industry as a whole has shown a recovery trend.This trend has had a positive impact on the development of oil extraction and chemical industry.However,the oil industry still faces many risks,mainly affected by uncertain factors such as the sharp fluctuations in crude oil prices and the continued turbulent political environment in the Middle East.These variables increase the instability of the market and the challenges of industry development.At the business level,market uncertainty and increasing international competition directly affect the financial situation of enterprises,making financial risk issues more prominent.This uncertainty may not only cause economic losses,but may even threaten the continued operation of enterprises.Therefore,building a scientific and reasonable financial risk assessment system can help enterprises identify potential risks in a timely manner and adopt corresponding response strategies to enhance financial security and sustainable development capabilities.This study takes CQ Oilfield as an example and conducts in-depth discussion from the dual perspectives of theoretical analysis and case study.First,the operating status and financial management system of CQ Oilfield are comprehensively sorted out,and then its financial risks are identified from three dimensions:financing risk,investment risk and operating risk.The main problems in its financial management process are summarized,including relatively single financing channels,unreasonable debt structure,declining return on investment,and weak working capital management.On this basis,the deep-seated reasons leading to financial risks are further analyzed,mainly involving:weak financial management awareness,formal supervision and evaluation system,financial strategy fails to effectively meet the business development needs of enterprises,and the level of information construction is low.These factors have weakened the financial stability and risk resistance of enterprises to varying degrees.Next,this paper uses the power coefficient method to construct a financial risk assessment system suitable for CQ Oilfield,and calculates the comprehensive evaluation index of financial risk of the enterprise from 2022 to 2024 to clarify its financial status and risk level.Finally,based on the evaluation results,a series of targeted financial risk prevention and control strategies are proposed,including improving the financial risk governance system,strengthening financial supervision and audit mechanisms,establishing a financial early warning system,optimizing working capital management,and improving the level of financial informationization,aiming to enhance the financial security of enterprises and their ability to cope with external shocks.The results of this study can not only provide a decision-making basis for the management of CQ Oilfield,but also provide valuable reference for similar enterprises in financial risk management,thereby promoting the steady development of my country’s oil industry.更多还原