蒙古国矿山企业财务风险评价研究

Research on Financial Risk Assessment of Mongolian Mining Enterprises

鉴于矿山产业是蒙古国经济发展的支柱产业之一,有必要评价矿山企业财务风险,以提升矿山的经济效益。结合矿山企业特点,提出通过绝对风险评价和相对风险评价确认矿山企业综合财务风险评价等级的方法,并以蒙古国Erdenes-Tavan Tolgoi股份有限公司为例,通过公司财务报表数据对2014年-2016年的财务风险进行分析并评价。结果表明,提出的评价方法实用性较好,能比较客观地判断出该公司的财务风险评价等级,并为矿山企业财务风险管理工作提供指导。

In view of the fact that the mining industry is one of the pillar industries of Mongolia’s economic development,it is necessary to evaluate the financial risks of mining enterprises to enhance the economic benefits of the mines.Combined with the characteristics of mining enterprises,this paper proposes a method for confirming the level of comprehensive financial risk assessment of mining enterprises through absolute risk assessment and relative risk assessment,and taking Erdenes-Tavan Tolgoi Co.,Ltd.of Mongolia as an example,through the company’s financial statement data for 2014-2016 financial risk analysis and confirm the company’s financial risk level.The results show that the proposed financial risk assessment method is practical and can objectively judge the risk assessment level of the company and provide guidance for the financial risk management of mining enterprises.