摘要
从合规管理、风险控制的视域出发,就煤电企业面临的进口煤炭采购风险,梳理出政策风险、商业风险、财务风险、经营风险,结合企业实践和实证分析,从走专业化、规范化、信息化道路,优化采购策略、提升市场话语权,落实全过程风险把控,发挥财务管理主观能动性等角度提出风险应对策略,以期对进口煤炭采购工作提供有益参考。
From the perspectives of compliance management and risk control,imported coal procurement risks faced by coalfired power enterprises were sort out such as policy risks,commercial risks,financial risks,and operational risks.Combining business practice and empirical analysis,risk response strategies were proposed from the perspectives of taking a professional,standardized,and information-based approach,optimizing procurement strategies,enhancing market voice,implementing risk control throughout the process,and exerting subjective initiative in financial management,which providing a useful reference for the procurement of imported coal.
作者
鲍晴
苏莹莹
Bao Qing;Su Yingying(Guangdong Electric Power Industrial Fuel Co.,Ltd.,Guangzhou 510630,China;Guangdong Energy Group Natural Gas Co.,Ltd.,Guangzhou 510630,China)
出处
《煤炭经济研究》
2020年第3期73-77,共5页
Coal Economic Research
关键词
煤电企业
进口煤炭
采购风险
应对策略
coal-fired power enterprises
imported coal
procurement risks
coping strategies
