电力企业财务风险的控制与分析摘要随着我国今年来经济的迅猛发展，加之电力行业是我国经济中高速发展的支柱性基础产业，使得各行业对电力的需求不断的加大，导致电力的基础设施的建设也在不断的加快。电力行业内的各个企业的竞争也日趋激烈，与此同时，电力在飞速增长的过程中也出现了一些问题：化石燃料价格的上涨、发展资金不充足各省市各行业对电力的需求也不一而足等等，这些或大或小的问题出现，也将导致电力企业的财务的潜在的威胁也在不断的加大，因此防范和把控电力企业的财务风险成了目前电力企业的工作的重中之重。本文着重分析我国电力企业财务中存在的一些问题，并从电力行业的特殊性提出一些具有针对性的防范措施。关键词：电力企业；财务风险；防范；控制；AbstractWiththerapiddevelopmentofChina'seconomythisyear,andthepowerindustryisapillarindustryofChina'seconomicdevelopment,thedemandforelectricityineveryindustryisincreasingdaybyday,whichleadstotheconstructionofinfrastructureofelectricpower.Allenterprisesinelectricpowerindustryhasbecomeincreasinglyfiercecompetition,atthesametime,therapidgrowthofpowerintheprocesstherearesomeproblemsinthefossilfuelprices,thedevelopmentisnotsufficientfunds,variousprovincesandcitiesandindustriesontheelectricpowerdemandisthisisnottheonlyoneandsoon,thesebigorsmallproblems,willalsoleadtotheriskofpowercorporatefinanceisconstantlyincreasing,thepreventionandcontroloftheelectricpowerenterprise'sfinancialriskhasbecomethecurrentelectricpowerenterpriseworkpriorityamongpriorities.ThispaperfocusesontheanalysisofsomeproblemsinthefinanceofChina'selectricpowerenterprises,andputsforwardsomepertinentpreventivemeasuresfromthecharacteristicsofthepowerindustry.Keywords:electricpowerenterprise;financialrisk;prevention;control;目录1引言...................................................11.1选题背景及意义................................................11.2文献综述......................................................11.3研究的方法与设计..............................................22电力企业财务风险的相关理论.............................22.1财务风险的基本理论...........................................22.1.1财务风险控制的基本理论及目标..............................32.1.2财务风险控制的原则........................................32.2财务风险的相关理论............................................32.1.1财务风险管理理论.........................................32.2.2管理控制理论.............................................42.2.3危机管理理论.............................................42.2.4内部控制理论.............................................43电力企业财务风险现状及问题.............................43.1电力企业财务风险的基本现状...................................43.2电力企业财务风险中存在的问题分析.............................43.2.1电力企业资产管理欠佳.....................................43.2.2电力企业的资金管理不当..................................43.2.3对资产预算管理缺乏认识观念...............................53.2.4电力企业管理层风险意识不足...............................53.2.5电力企业宏观环境复杂多变.................................54电力企业财务风险的成因分析.............................54.1电力企业财务风险产生的外部因素..............................54.2电力企业财务风险产生的内部因素...............................55电力企业财务风险控制的应对措施.........................56结论...................................................97致谢..................................................108参考文献.................
