财务管理专业-浅析广东长青集团财务风险及对策

摘 要随着环境污染问题日益加剧，在国家绿色发展政策的支持与人们对环保节能的呼声中，衍生出了各类型环保节能企业，本文的研究对象长青集团属于生物质发电企业，目前我国此类企业项目投资高、资金回收期长、核心技术欠缺，大多亏损，此现状与企业的财务风险息息相关。企业想要在竞争的激流中存续，必须对识别财务风险此环节给予足够重视，有效识别财务风险有助于企业经营者、股东政府机构及时监测企业资金动态与财务数据异常情况，真正的做到全方位监督，防患于未然。本文首先交代了节能环保行业的宏观背景以及研究长青集团财务风险的目的和意义。继而展开了有关财务风险的相关理论概述、长青集团企业简介和财务风险控制现状三部分的论述。本文运用了 F 分数模型对隐含的财务风险作了初步分析评估，再深入内里从企业的筹资活动、投资活动、营运活动、资金动向四个方面对集团内存在的财务风险进行分析。通过财务数据比对发现了集团经营中存在短期偿债能力薄弱、筹资方式单一、资金使用效率低下、缺少财务风险预警系统等问题。在本文最后部分提出了具有针对性的对策建议，有利于企业提高自身竞争力，有效规避财务风险以达到稳定的可持续经营。关键词： 财务风险 长青集团 风险识别 风险预警AbstractWith the mounting environmental contamination, various types of environmental protection and energy-saving enterprises have been derived from the support of national green development policy and people's voice for environmental protection. The research object of this paper is ChangQing conglomerate, which is a biomass power generation enterprise. At present, such enterprises in China have high investment, long fund recovery period, lack of technology and most of losses. This situation is related to the financial risk. If an establishment intends going concern in the fierce rivalry, it must pay attention to financial risks. Effective identification of financial risks is helpful for the enterprise operators, shareholders and government to monitor the funds and financial data in a timely manner, so as to achieve a full range of supervisi...