低碳经济背景下煤炭类上市企业财务风险防范研究

Research on Financial Risk Prevention of Coal Listed Companies under Low - carbon Economy Background

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 coal-listed enterprises under the background of low-carbon economy, the connotation and influence of ＂low-carbon economy＂ are expounded, and the financial risk of coal-hsted enterprises under the background of low- carbon economy is analyzed, This paper summarizes the core influencing factors of coal price fluctuation, analyzes the coal futures index price and the coal plate stock price index from 2011 to 2015, expounds the influence of hedging designs on the financial risk of coal hsted the financial risk prevention mechanism, of coal listed companies based on companies, And hedging.