| In the context of global economic integration, enterprise financial risk management is facing an complex and serious situation, especially the growing low-carbon economy inevitably led to the strengthening of enterprise energy saving, reduce pollution and carbon emissions rigid Constraints. High-carbon coal-based economy as a typical business organization, diversified energy structure in the maturing of the growing low-carbon economy background, establishment and improvement of corporate financial risk management mechanism of coal, the coal companies to ensure adequate risk response capacity, as has Major theoretical and practical significance of the issue.In this paper this problem, based on low-carbon economic theory and financial risk management theory, based on risk transfer mechanism, described by the coal enterprises in low-carbon economy deteriorating ecological environment, the state support for low-carbon industry policies and restrictions on high-carbon industry,economic growth depends on the coal industry, fiscal and tax policies on the coal industry and so the impact of factors, more attention to its own low-carbon process, in the pursuit of business objectives on the economic benefits from the simple to the eco-efficiency-twin goals of economic efficiency Change; of the coal enterprises in low-carbon economy is facing a corresponding improvement of the external financing environment, financing of special purpose funds, funding and other funding increases the amount of funding decision risk, low-carbon investment decisions blind, low-carbon investment amount of improper investment Return on risk, difficulties in accounts receivable recovery, tax expense increased, environmental control and other capital expenditures to increase operational risk. Based on the above analysis, combined with the construction of financial risk management principles and operating objectives, selected financial indicators of 20 models with efficiency coefficient of a comprehensive assessment and early warning, early warning results in the formation of different financial risks of different states with different risk classification Prevention methods, both from the perspective of early warning and prevention, improve low-carbon economy of coal enterprise-wide risk management system, and improve the organizational functions of management, strengthen the concept of corporate culture and staff support for the operation of the corporate culture conditions to support two mechanisms to adapt to Coal enterprises in low-carbon economy in the context of development.This article may innovations:(1) The background of low-carbon economy. This risk-based conduction mechanism of low-carbon coal enterprises in the context of macro-economic changes in the environment, coal, changes in their own goals, and then analyzes the context of the coal in this financial risks faced by enterprises.(2) The study of coal enterprises, the use of financial risk management of the coal company's financial risk early warning and prevention, in order to control and reduce financial risk, to ensure that low-carbon coal realization of business goals.This article focuses on difficulties:Financial risk management early warning mechanism index selection, modeling, and evaluation and prediction of early warning and preventive mechanisms to establish a sound foundation, is the focus of this article.Use of risk transfer mechanism for low-carbon economy of coal enterprises are facing financial risk analysis, financial risk control mechanisms to guide the construction and improvement of great significance, is the difficulty of this article. |