“双碳”背景下煤炭企业财务风险管理研究

Research on financial risk management of coal enterprises under the background of“double carbon”

以2022年《财富》中国500强煤炭行业上榜19家企业作为研究对象,通过正确认识煤炭企业财务风险管理的重要性,分析煤炭企业融资、投资及经营各环节财务风险管理现存问题,从拓宽融资渠道、优化负债结构,实施“绿色化”投资策略,提高投资效益,加强应收账款三阶段管理、实施ABC库存管理方法六个方面入手,针对性制定降低新形势下煤炭企业财务风险策略,为企业营造一个相对安全稳定的发展环境,助力企业实现高质量发展。

Taking the 19 enterprises listed in the 2022 Fortune 500 China coal industry as the research object,through a correct understanding of the importance of financial risk management of coal enterprises,this paper analyzes the existing problems of financial risk management in all links of financing,investment and operation of coal enterprises.Then from the six aspects of broadening financing channels,optimizing debt structure,implementing“green”investment strategies,improving investment efficiency,strengthening the three-stage management of accounts receivable,and implementing ABC inventory management methods,we formulate targeted strategies to reduce the financial risks of coal enterprises under the new situation,create a relatively safe and stable development environment for enterprises,and help enterprises achieve high-quality development.