可持续发展视角下的资源型企业的财务预警研究

摘要

资源型企业的持续发展是国家宏观经济繁荣与发展的基础。作为提供重要原料、燃料或产品的工业主体，如果越来越多的资源型企业发展是不健康或畸形的，那么必将破坏国民经济和社会的永续发展。财务危机预警作为诊断企业经济的有效工具，能够有效的帮助资源型企业实现风险的预测，使得企业有充足的时间来进行战略的调整。本文首先介绍了资源型企业与财务预警方面的概念与理论；其次，分析了我国资源型企业进行财务预警的必要性，并对我国资源型企业财务预警的现状与问题进行了总结；再次，在分析资源型企业财务预警体系内容的基础上，提出了构建资源型企业财务预警的具体建议与措施；最后，提出了促使我国资源型企业实现可持续发展，避免财务风险的建议与措施。希望本文的研究对于我国资源型企业的可持续发展有一定的借鉴意义。

关键词

资源型企业；财务预警；财务风险；可持续发展

Abstract

The continued development of the resource-based enterprises is the basis of the national macro-economic prosperity and development. As important raw materials, fuel or industrial subject, the development of more and more resource-based enterprises is unhealthy or deformed; it will destroy the national economic and social sustainable development. The financial crisis early warning as an effective tool for diagnosis enterprise economy, and effective assistance to resource-based enterprises to realize the prediction of risk making companies have enough time to adjust the strategy. This paper first introduces the concepts and theories of the resource-based enterprises and financial early warning; Second, it analyzes the necessity of China’s resource-based enterprises in the financial warning, and the Current Status and Problems of China’s resource-based corporate finance warning summarized; again, on the basis of the analysis of resource-based enterprise financial early warning system for content, specific recommendations and measures to build a resource-based corporate finance warning; Finally, the recommendations and measures to promote China’s resource-based enterprises to achieve sustainable development, to avoid financial risks. This study for the sustainable development of China’s resource-based enterprises has a certain reference.

Keywords

Resource-based enterprises; financial early warning; financial risk; sustainable development

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