山西煤炭上市企业财务风险的防范研究——基于人本导向增值角度

Financial Risk Prevention of Shanxi Listed Coal Companies——Based on Humanistic Orientation Value

文章以山西煤炭上市公司为研究对象,从财务风险管控目标、筹资渠道、投资水平和股利分配四个方面进行现状分析,发现风险管控意识淡薄、股权结构制约、投资决策主观随意性大和股利分配受控股股东影响是诱发企业财务风险的主要成因。在"以人为本"的思想指导下,针对性地提出实现可持续发展的利益相关者最大化的财务风险管控目标、拓宽融资渠道的创新方式、实施人力资本投资战略和实现股权结构多元化等防范措施。

The research chooses some listed coal companies in Shanxi province as the objects and analyzes the status and causes of financial risk concerned. Then it presents the prevention measures to help the listed coal companies avoid fi- nancial risks from four the stockholders＇ interests, broadening financing channels, implementing in- vestment strategy of human capital and pluralizing ownership structure.