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近几年来我国进入了发展转型的战略时期,煤炭企业是我国重要的基础资源企业,是国民经济健康发展的可靠保证。与此同时世界范围内发生了严重的金融风暴,给世界经济造成了重创。造成这一现象的重要原因是企业财务控制薄弱,我国为了确保煤炭企业的财务稳定使其结构更加稳定,采取了同行业的并购重组,拉伸产业链扩展新的产业业务,对中小企业进行改造提高,着重培养大型煤炭企业。企业中的财务活动存在风险,且风险无处不在,企业运营过程中有货物供应,产品生产,后期销售,产品分配等各个阶段,各个阶段之间都存在联系,同时也相互之间制约。生产经营全程中有机的,系统的结合起来。而财务风险成因众多,各种风险相互联系相互影响,因此企业财务风险也存在系统性。使财务的安全性得到提高,及时的发现,预防和解决财务危机。这对保证我国国民经济的稳定有重要意义。
In recent years, our country has entered a strategic period of development and transformation. Coal enterprises are an important basic resource enterprise in China and a reliable guarantee for the healthy development of the national economy. At the same time, there have been serious financial turmoil in the world and a heavy blow to the world economy. An important reason for this phenomenon is the weak financial control of the enterprise. In order to ensure the financial stability of the coal enterprises and make their structure more stable, China adopted the merger and reorganization in the same industry, expanded the industrial chain to expand new industrial businesses and transformed the small and medium-sized enterprises Improve, focus on training large-scale coal enterprises. There are risks in the financial activities in the enterprise, and the risks are ubiquitous. In the process of enterprise operation, there are links between the various stages of the supply of goods, product production, post-sales, product distribution, and other phases, and also restrict each other. Production and management throughout the organic, systematic combination. The causes of financial risk are numerous and the various risks interact with each other. Therefore, the corporate financial risk also exists in a systematic way. Financial security is improved, timely detection, prevention and resolution of the financial crisis. This is of great significance to ensuring the stability of our national economy.