煤炭企业财务风险预警指标体系分析

Analysis on the early warning index system of financial risk of coal enterprises

介绍煤炭企业中普遍存在的财务风险现状,分析了财务风险产生的原因,针对传统财务预警指标的不适用性,结合煤炭企业的特点构建出一套融入企业现金流状况、财务指标与非财务指标相结合、符合煤炭企业特征的财务预警指标体系,为煤炭企业更好的应对财务风险打下基础,为其在财务预警系统构建过程中指标的选取提供一定的参考和借鉴。

The general financial risks existing in coal enterprises was expounded, and the causes for the occurrence of finan- cial risks was analyzed. Combining with the characteristics of coal enterprises, a set of financial early warning indicator sys- tem that integrated with the cash flow status of the enterprise, combined with financial indicators and non-financial indica- tors, and conformed with the characteristics of coal enterprises. It laid a foundation for coal enterprises to better cope with fi- nancial risks, and provided a certain reference for the selection of indicators in the process of building a financial early warn- ing system.