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电力行业厂网分家,从而引进了竞价上网的机制。这样以来,无疑大大加重了我国的发电企业的经营风险和财务风险。国家在环保方面,国家对发电企业也提出了更为严格的要求。与此同时,由发电企业本身特点决定的高负债率的资本结构,给发电企业带来了巨大的财务风险。发电企业如果出现经营上的压力,或者是发电企业环保指标达不到国家标准,或者不能按时、足额的偿还到期债务,发电企业就不可避免的出现财务风险和财务危机。因此,建立和健全发电企业的财务预警机制,对发电企业进行财务风险的预测和分析,具有重要的现实意义。
Power industry sub-network factory, which introduced the mechanism of bidding on the Internet. In this way, it has undoubtedly greatly aggravated the operational risk and financial risk of the power generation enterprises in our country. In environmental protection, the state has also put more stringent requirements on power generation enterprises. At the same time, the capital structure with high debt ratio, which is determined by the characteristics of the power generation enterprises themselves, has brought huge financial risks to the power generation enterprises. If the power generation business pressure on business, or environmental indicators of power generation companies fail to meet the national standard, or can not repay matured debts on time, generating companies inevitably appear financial risk and financial crisis. Therefore, establishing and perfecting the financial early-warning mechanism of power generation enterprises and forecasting and analyzing the financial risks of power generation enterprises have important practical significance.