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论文编号：	13769
作者编号：	2120202975
上传时间：	2023/3/9 15:28:04
中文题目：	Z环保公司BOT项目财务风险管理研究
英文题目：	Research on Financial Risk Management of BOT Project of Z Environmental Protection Company
指导老师：	边泓、孙慧强
中文关键字：	财务风险管理；垃圾焚烧；垃圾处理服务费
英文关键字：	Financial Risk Management；Waste Incineration；Garbage Service Charge
中文摘要：	近年来，我国城镇一体化进程进一步加快，城市规模不断扩大，垃圾处理问题迫在眉睫，这对我国各地的垃圾处理能力提出了非常高的要求。为解决传统的垃圾焚烧发电项目投资大、政府财政负担过重等问题，我国致力于BOT投融资模式在此类项目上的应用，鼓励政府与社会资本合作，共同承担起垃圾焚烧发电这一民生项目。但是，这样的投融资模式导致项目面临了筹资风险、资金回收风险等多种财务风险，而许多企业对BOT项目面临的这些财务风险不重视、财务风险管理制度不完善、财务风险管理方法不合理，导致项目的运营情况并不理想，甚至发生了亏损。因此，有效的财务风险管理是垃圾焚烧发电BOT项目良好运行的重要保障。 本文选择Z环保公司BOT项目的财务风险管理过程为主要研究对象，对财务风险识别、财务风险量化和财务风险监控三个步骤中存在的问题分别进行总结和分析。本文采取文献研究法、调查访谈法、案例分析法等方法，以财务风险管理的相关理论为基础，结合Z环保公司处于建设期和运营期的两个项目在2018年至2021年的实际建设和运营情况，发现案例公司财务风险管理过程中存在财务风险识别方法过于简单、财务风险量化指标选取过于粗略、财务风险预警标准的设置随意性强等问题，并站在财务人员的角度为Z环保公司BOT项目的财务风险管理提出了具有针对性的优化建议。 本文的主要特点在于从案例公司的实际情况出发，结合现有项目存在的实际问题对公司财务风险管理流程进行逐一分析，并提出具有针对性的优化措施，希望能够对于Z环保公司BOT项目财务风险管理水平的提高有一定的指导作用，保障Z环保公司BOT项目良好运营。此外，还希望通过本文对于Z环保公司BOT项目财务风险管理的研究，能够为国内众多BOT项目的财务风险管理提供一定的借鉴意义。
英文摘要：	In recent years, the process of urban integration has been further accelerated, and the urban scale is constantly expanding. The problem of garbage disposal is extremely urgent, which puts forward a high requirement for the ability of garbage disposal in all parts of China. In order to solve the problems of large investment and heavy government financial burden in traditional garbage incineration power generation project, our country began to adopt the BOT investment and financing mode to encourage the government and social capital to cooperate and shoulder the livelihood project of garbage incineration power generation. However, the investment and financing mode leading to recycle project faced funding risk, fund recovery risk, a variety of financial risks. But many enterprises do not pay attention to these financial risks faced by BOT projects, financial risk management system is imperfect, financial risk management method is not reasonable, lead to the operating conditions of a project is not ideal, even loss happened. Therefore, effective financial risk management is an important guarantee for the good operation of the garbage incineration power generation BOT project. This paper chooses the financial risk management process of the BOT project of Z Environmental Protection Company as the main research object, and summarizes and analyzes the problems in the three steps of financial risk identification, financial risk quantification and financial risk monitoring respectively. This paper adopts literature research, investigation and interview, case analysis and other methods, based on the relevant theories of financial risk management, combined with the actual construction and operation conditions of the two projects in the construction and operation period of Z Environmental Protection Company from 2018 to 2021. It is found that there are some problems in the process of financial risk management of the case company, such as too simple financial risk identification method, too rough selection of quantitative indicators of financial risk, and too arbitrary setting of early warning standards of financial risk. From the perspective of financial personnel, this paper puts forward targeted optimization suggestions for the financial risk management of the BOT project of Z Environmental Protection Company. The main characteristic of this paper lies in starting from the actual situation of the case company, combined with the practical problems existing in the current project of the company's financial risk management process to analyze one by one, and put forward the optimization of targeted measures, hoping to BOT project finance risk management about Z Environmental Protection Company has certain guiding role, raising the level of environmental protection Z good operating BOT project company. In addition, it is hoped that the research on the financial risk management of the BOT project of Z Environmental Protection Company can provide certain reference significance for the financial risk management of many BOT projects in China.
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