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樂(lè)天人力資源公司財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)研究

發(fā)布時(shí)間:2018-04-29 00:36

  本文選題:人力資源行業(yè) + 勞務(wù)派遣 ; 參考:《西安工業(yè)大學(xué)》2016年碩士論文


【摘要】:1979年成立的北京外企人力資源公司是我國(guó)的第一家人力資源服務(wù)企業(yè),經(jīng)過(guò)30多年的發(fā)展,現(xiàn)在我國(guó)人力資源服務(wù)企業(yè)越來(lái)越多,其結(jié)構(gòu)狀態(tài)主要有:國(guó)有企業(yè);外資企業(yè);民營(yíng)企業(yè)等五種類(lèi)型。隨著近些年來(lái)我國(guó)經(jīng)濟(jì)的快速發(fā)展,許多國(guó)際知名的人力資源服務(wù)公司都開(kāi)始在我國(guó)各大主要城市設(shè)立分支機(jī)構(gòu),這些數(shù)以萬(wàn)計(jì)的分支機(jī)構(gòu)形成了具有一定規(guī)模的人力資源外包、勞務(wù)派遣服務(wù)網(wǎng)絡(luò),對(duì)我國(guó)的本土人力資源服務(wù)企業(yè)造成了很大的沖擊。樂(lè)天公司是一家成立至今不足十年的民營(yíng)企業(yè),主要從事勞務(wù)派遣業(yè)務(wù),經(jīng)過(guò)幾年快速的發(fā)展,現(xiàn)在企業(yè)的服務(wù)能力開(kāi)始趨于飽和,企業(yè)的發(fā)展開(kāi)始進(jìn)入衰退期。2012年底《勞動(dòng)法修正案》出臺(tái),勞務(wù)派遣業(yè)務(wù)受到限制,樂(lè)天公司的業(yè)務(wù)開(kāi)始出現(xiàn)負(fù)增長(zhǎng)。面對(duì)困境,樂(lè)天公司只能降低企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn),提高企業(yè)的抗壓能力和市場(chǎng)競(jìng)爭(zhēng)力。因此,本文選擇樂(lè)天人力資源服務(wù)公司作為樣本進(jìn)行財(cái)務(wù)風(fēng)險(xiǎn)研究。本文首先介紹了國(guó)內(nèi)外專(zhuān)家對(duì)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的研究成果,并對(duì)研究結(jié)果進(jìn)行了總結(jié)、分析。其次,介紹了樣本企業(yè)的基本情況,包括企業(yè)的組織架構(gòu)、業(yè)務(wù)流程及最近三年的經(jīng)營(yíng)狀況和企業(yè)可能存在的財(cái)務(wù)風(fēng)險(xiǎn)。然后,對(duì)樂(lè)天公司的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行評(píng)價(jià)。通過(guò)文獻(xiàn)閱讀和問(wèn)卷調(diào)查匯總結(jié)果,確定了樂(lè)天公司財(cái)務(wù)風(fēng)險(xiǎn)的評(píng)價(jià)指標(biāo)。運(yùn)用層次分析法排序,找到樂(lè)天公司財(cái)務(wù)風(fēng)險(xiǎn)中需要重點(diǎn)控制的因子,據(jù)此得出樂(lè)天公司財(cái)務(wù)風(fēng)險(xiǎn)控制的主要因素。采用模糊綜合評(píng)判法對(duì)樂(lè)天公司財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行多層次綜合評(píng)價(jià),得到綜合評(píng)價(jià)模型,并計(jì)算出樂(lè)天公司財(cái)務(wù)風(fēng)險(xiǎn)總的評(píng)價(jià)分值。根據(jù)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)的標(biāo)準(zhǔn),對(duì)樂(lè)天公司的財(cái)務(wù)風(fēng)險(xiǎn)等級(jí)進(jìn)行確認(rèn)。最后,針對(duì)影響樂(lè)天公司財(cái)務(wù)風(fēng)險(xiǎn)的因素提出相應(yīng)的對(duì)策措施。
[Abstract]:Beijing Foreign Enterprise Human Resources Company, established in 1979, is the first human resources service enterprise in China. After more than 30 years' development, there are more and more human resources service enterprises in China. Private enterprises and other five types. With the rapid economic development of our country in recent years, many internationally renowned human resources service companies have begun to set up branches in major cities in our country. These tens of thousands of branches have formed a certain scale of human resources outsourcing, labor dispatch service network, which has caused a great impact on the local human resources service enterprises in China. Lotte is a private enterprise that has been established for less than ten years. It is mainly engaged in the dispatch of labor services. After several years of rapid development, the service capacity of the enterprises has begun to become saturated. The development of enterprises began to enter the recession period. At the end of 2012, the Labor Law Amendment was introduced, the labor dispatch business was restricted, and the business of Lotte began to show negative growth. In the face of difficulties, Rakuten can only reduce the financial risk of enterprises, improve their ability to resist pressure and improve their market competitiveness. Therefore, this paper chooses Rakuten Human Resources Service Company as a sample to study financial risk. This paper first introduces the research results of domestic and foreign experts on corporate financial risk, and summarizes and analyzes the research results. Secondly, the paper introduces the basic situation of the sample enterprises, including the organizational structure, business process, the operating situation of the last three years and the financial risks that may exist in the enterprises. Then, the financial risk of Rakuten Company is evaluated. The evaluation index of financial risk of Rakuten Company is determined by literature reading and questionnaire survey. By using analytic hierarchy process (AHP), we find out the factors that need to be controlled in the financial risk of Lotte Company, and then get the main factors of the financial risk control of Lotte Company. The fuzzy comprehensive evaluation method is used to evaluate the financial risk of Lotte Company. The comprehensive evaluation model is obtained and the total evaluation value of the financial risk is calculated. Confirm Rakuten's financial risk grade according to enterprise financial risk evaluation standard. Finally, the paper puts forward the corresponding countermeasures against the factors that affect the financial risk of Lotte Company.
【學(xué)位授予單位】:西安工業(yè)大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2016
【分類(lèi)號(hào)】:F249.23;F275


本文編號(hào):1817616

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