Reasearch On Financial Risk Control Of Enterprise Restructuring In Datong Coal Industry

With the increasingly fierce market competition,more and more enterprises realize the effective allocation of resources,the enhancement of comprehensive strength and the continuous improvement of industrial chain by means of reorganization.However,along with the advancement of enterprise restructuring process will bring a lot of uncertain factors,adding to the spread of the enterprise financial risk,affect the economic benefits of enterprises,and even cause the failure of corporate restructuring.In this context,how to effectively prevent and control the restructuring of financial risk,has become to ensure efficient corporate restructuring must solve one of the important problems of the enterprises avoid the financial risk,rapid development has important practical significance.Based on datong coal as the research object,combining the theory of asset stripping performance,using the analytic hierarchy process(ahp)to influence the financial risk of index weight and the distribution of the in-depth analysis,leads to datong coal assets have a positive effect on the financial risk reduction.Because of the "suitability" of the performance theory of asset stripping,it is proposed that the enterprise reorganization of asset stripping may not achieve the improvement of economic benefits and the optimal allocation of resources.Based on this theory,this paper USES analytic hierarchy process(ahp)to construct the evaluation index system of financial risk,affect the debt paying ability,profitability and development ability and working ability to 12 financial indexes weights and sorting,Among them,the asset-liability ratio has the biggest influence on financial risk,followed by the growth rate of net profit,profit rate of cost expense and cash ratio.In addition,12 will affect the financial risk of the financial index analysis,the study found that datong coal in 2014 after the implementation of assets,almost all of the trend of financial indicators to be optimistic,datong coal enterprise restructuring has not led to increasing enterprise financial risk of the spread,but also promote the increase of operating income and cash flow.Therefore,for datong coal industry,subsidiaries with inefficient operation and management and difficulties in realizing economic benefits can actively take the form of asset stripping to achieve further operation and development.On this basis,the article focused on the system of internal and external environment of enterprise restructuring after the prevention and control of financial risk,put forward to perfect internal management system and perfect enterprise external defense mechanism of risk prevention and control measures.We will improve the financial risk prevention and control mechanism of datong coal industry from the aspects of corporate financial management system,professional financial management personnel,efficiency of management decision-making and law of market environment change.In a word,through to the datong coal assets,financial risk analysis and inquiry after can not only to the stable development of datong coal and continuing operations to provide practical policy Suggestions,also for the continuous operation and development of domestic coal enterprises to provide valuable reference.