Research On Financial Risk Management Of Shaanxi Coal Under The Background Of Emission Peak And Carbon Neutrality

Coal is the primary energy source in Our country.The uncertainty of the coal business environment brings inevitable business risk and financial risk to coal enterprises.In 2020,China put forward the strategic goals of achieving peak carbon dioxide emissions in 2030 and carbon neutrality in 2060,and the strong support for new energy and the improvement of greenhouse gas emission standards have brought great influence to the development of the coal industry.The double carbon policy promotes the coal industry towards low-carbon transformation,which put forward new challenges for the development and management of coal industry.The change of law,policy,technology and market environment increases the financial risk of coal industry.If the financial risks can not be timely and effectively prevented,the healthy and sustainable development of enterprises will be affected.How to reduce the financial risk under the background of double carbon is the problem that the coal industry must face.From the perspective of double carbon,this thesis studies the financial risk management of Shaanxi coal industry under the double carbon policy.This thesis takes the Shaanxi coal industry,which is greatly affected by the macro economy,as an example to study the impact of double carbon policy on its financial status.Based on the previous scholars' research on financial risk and the collation of relevant information of Shaanxi coal industry,the financial risk is analyzed from three aspects of financing,investment and operation.First of all,starting from each link of the production and operation of the enterprise,it identifies the financial risks it is facing at the present stage,and finds that it is affected by the change of macroeconomic market under the double carbon target,and has different degrees of financial risks in each stage of the production and operation process.Secondly,using factor analysis method to select the traditional financial evaluation index system,add environmental factors to its financial risk evaluation.Finally,the thesis analyzes the financial risks faced by Shaanxi coal industry,finds out the shortcomings of its financial strategy,and puts forward corresponding control measures,in order to help the healthy development of Shaanxi coal industry under the double carbon policy.Through the analysis,it is found that Shaanxi coal industry has the advantages of resources and geographical advantages,so its management level is greatly improved in the economic recovery period.However,there are some problems such as single financing channel,unreasonable investment strategy and overstocked inventory.Under the double carbon policy,the external financing environment of enterprises changes,the financing difficulty increases,the investment in low-carbon projects is blind,and more production costs need to be invested,so that the financial situation of Shaanxi coal industry may deteriorate.To solve these problems,this thesis presents a broaden the enterprise low carbon financing channels to improve the ability to raise funds,to strengthen environmental cost control to improve the investment strategy,speed up the enterprise low carbon transformation control Suggestions of improving the operation efficiency,so as to provide ideas for the development of same industry other enterprise,to realize double carbon target lay a foundation in our country.