基于损失期望值的煤炭企业全面风险因子分析

Enterprise-wide Risk Factor Analysis of Coal Enterprises Based on Loss Expectancy Method

"三期叠加"的压力、市场需求乏力的抑制、低价进口煤的冲击、能源结构调整的影响,给煤炭企业带来了沉重的负担,实行全面风险管理是企业度过经济转换期的突破口。以损失期望值法为研究基础,对煤炭企业41个关键风险事项的损失期望值进行调研。通过对样本数据的分析,抽取出5个公共因子,建立了风险因子评价模型和全面风险评价模型,设定了煤炭企业全面风险损失期望因子得分评价等级,对样本数据的风险评价等级分布进行分析,得出我国大多数煤炭企业的全面风险状况处于中等水平的结论。

Faced with the pressure of ＂Three Periods Superposition＂, the restraint of slack market demand, the impact of low-priced imported coal and the effect of energy structure adjustment, coal enterprises ceased enjoying their splendor. And they could pull through the economic transition period by carrying out the enterprise-wide risk management. Based on the loss expectancy method, this research surveyed the loss expectancy values of 41 key risk items in coal enterprises. Through analyses of the sample data, five common factors were extracted and the risk factor evaluation model and enterprise-wide risk evaluation model were established. Also,the evaluation order of enterprisewide risk loss expectancy factor score of coal enterprises were set up to analyze the ranked distribution of sample da ta＇s risk evaluation. The results show that most coal enterprises in China are at the medium level of enterprise-wide risk.