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针对低碳经济背景下煤炭类上市企业的财务风险防范问题,阐述了“低碳经济”的内涵及其影响,对低碳经济背景下煤炭类上市企业财务风险进行了具体分析,分析和总结了其核心影响因素为煤炭价格波动,对2011年至2015年的煤炭期货指数价格和煤炭板块股票价格指数进行了数据统计与分析,阐述了套期保值对煤炭类上市企业财务风险的影响,并基于套期保值进行了煤炭类上市企业财务风险防范机制设计。
In view of the financial risk prevention of listed coal enterprises under the background of low carbon economy, the connotation and influence of “low carbon economy ” are expounded, the financial risk of listed coal enterprises under the background of low carbon economy is analyzed and analyzed in detail Summarizes the core influencing factors of coal price fluctuations, the coal futures index from 2011 to 2015 and the coal plate stock price index data statistics and analysis of the hedging on the financial risks listed companies in coal, Based on hedging, the financial risk prevention mechanism of listed coal enterprises was designed.