“双碳”目标背景下煤炭企业财务风险管理研究——以Z企业为例

Research onfinancial risk management of coal enterprises under the background of “double carbon” target

“双碳”目标的提出给煤炭企业带来了前所未有的机遇和挑战,因应“双碳”目标要求,有效识别和控制财务风险已成为煤炭企业发展所需面临的首要问题。传统的财务风险评价方法较为主观,本文以Z企业为例,在对双碳目标下企业财务风险进行识别的基础上,运用熵权TOPSIS法,从盈利能力、偿债能力、营运能力、发展能力等4个方面构建财务风险评价指标体系,分析企业财务风险的成因,从而提出相应的防范措施,以期助力煤炭企业在双碳背景下高质量发展。

The proposal of“dual carbon”goal has brought unprecedented opportunities and challenges to coal enterprises.In response to the requirements of“dual carbon”goal,effectively identifying and controlling financial risks has become the primary that coal enterprises need to face in their development.Traditional financial risk evaluation methods are subjective.Taking Z enterprise as an example,this paper constructs a financial risk evaluation index system from four aspects including profitability,debt paying ability,operating ability and development ability by using Entropy weight TOPSIS method on the basis of identifying corporate financial risk under the dual carbon target,analyzes the causes of corporate financial risk,and proposes corresponding preventive measures.In order to help coal enterprises in the double carbon background of high quality development.