發(fā)布時間：2018-01-07 03:11

  本文關(guān)鍵詞：中國遠(yuǎn)洋公司財務(wù)風(fēng)險控制問題研究　出處：《吉林財經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 中國遠(yuǎn)洋 航運業(yè) 周期性行業(yè) 財務(wù)風(fēng)險控制

【摘要】：借助著世界經(jīng)濟(jì)迅速發(fā)展的時代優(yōu)勢和中國經(jīng)濟(jì)的迅猛發(fā)展的良好條件,中國遠(yuǎn)洋成為了我國盈利過百億的航運企業(yè)。航運業(yè)是世界經(jīng)濟(jì)發(fā)展到一定階段的產(chǎn)物,主要服務(wù)于國際貿(mào)易,因此航運業(yè)將會隨著經(jīng)濟(jì)的變化而發(fā)生變化,特別是宏觀經(jīng)濟(jì)和國際金融危機(jī)的影響,在發(fā)展的過程中需要面臨巨大的周期性系統(tǒng)風(fēng)險。自2008年金融危機(jī)后,全球范圍內(nèi)的航運業(yè)便進(jìn)入了大蕭條的時代,作為中國航運龍頭企業(yè)的中國遠(yuǎn)洋自2011開始連續(xù)虧損,甚至陷入“*ST遠(yuǎn)洋”的窘境。雖然2013年中國遠(yuǎn)洋實現(xiàn)了2.35億元的盈利,擺脫了退市風(fēng)險,但其嚴(yán)重的財務(wù)風(fēng)險并未獲得實質(zhì)解決。面對如此現(xiàn)狀我們不得不思考,對待具有周期性特點的航運業(yè)該從什么角度出發(fā)分析其財務(wù)風(fēng)險?又該從什么角度來做出應(yīng)對周期性的系統(tǒng)風(fēng)險的對策?企業(yè)自身是否存在不足?結(jié)合以上思考,本文以中國遠(yuǎn)洋為分析對象,從財務(wù)風(fēng)險的識別、評價與控制等理論入手,不僅僅借助財務(wù)報表的數(shù)據(jù),還結(jié)合航運業(yè)特點選取能夠反映企業(yè)周期性市場風(fēng)險的指標(biāo),分析出中國遠(yuǎn)洋存在著巨大的財務(wù)風(fēng)險。在分析導(dǎo)致中國遠(yuǎn)洋財務(wù)風(fēng)險原因方面,發(fā)現(xiàn)不利的經(jīng)濟(jì)環(huán)境、政治環(huán)境、航運市場環(huán)境,企業(yè)自身業(yè)務(wù)缺少彈性,缺乏科學(xué)決策能力、競爭能力等都是造成企業(yè)巨虧、發(fā)展停滯不前的重要原因。最后有針對性的對中國遠(yuǎn)洋提出對策建議,包括提高財務(wù)風(fēng)險控制意識,降低籌資風(fēng)險、投資風(fēng)險,規(guī)范決策程序,提高決策科學(xué)性,增強(qiáng)業(yè)務(wù)彈性應(yīng)對周期性市場風(fēng)險,抓住時代機(jī)遇增強(qiáng)企業(yè)自身競爭力等,同時也為我國其他的航運企業(yè)提供借鑒,有準(zhǔn)備的、理性的應(yīng)對財務(wù)風(fēng)險,在未來的發(fā)展道路上走的更遠(yuǎn)。
[Abstract]:With the help of the rapid development of the world economy advantage of the times and the rapid development of China's economy is a good condition. Cosco has become a profitable shipping enterprise in China. Shipping industry is the product of the development of the world economy to a certain stage, mainly serving international trade, so the shipping industry will change with the change of economy. In particular, the impact of the macroeconomic and international financial crisis, in the process of development needs to face a huge cyclical system risk. Since 2008, the financial crisis. The global shipping industry has entered the era of the Great Depression, as a leading shipping company in China, Cosco has been losing money since 2011. It was even caught in the quandary of "St ocean". Although Cosco made a profit of 235 million yuan in 2013, it got rid of the risk of delisting. However, its serious financial risk has not been substantially resolved. In the face of such a situation, we have to think about how to deal with the shipping industry with cyclical characteristics from what angle should we analyze its financial risk? And from what point of view should we respond to periodic systemic risks? Is there any deficiency in the enterprise itself? Combined with the above thinking, this paper takes Cosco as the analysis object, starting with the theory of financial risk identification, evaluation and control, not only with the data of financial statements. Combined with the characteristics of the shipping industry to select indicators that can reflect the cyclical market risks of enterprises, and analyze the existence of huge financial risks in China Ocean, and analyze the reasons leading to the financial risks of China Ocean. The discovery of unfavorable economic environment, political environment, shipping market environment, lack of flexibility of enterprise's own business, lack of scientific decision-making ability, competitive ability are all the causes of huge losses. The main reasons for the stagnation of development. Finally, to put forward countermeasures and suggestions to Cosco, including improving the awareness of financial risk control, reducing the risk of financing, investment risk, and standardizing the decision-making process. Improve the decision-making science, enhance business flexibility to deal with periodic market risks, seize the opportunity to enhance the competitiveness of enterprises, and other shipping enterprises in China to provide reference, prepared. Deal with the financial risk rationally, go further on the road of development in the future.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F552.6;F550.66

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 白彥平;;淺析我國航運業(yè)長期財務(wù)預(yù)警系統(tǒng)的構(gòu)建[J];決策探索(下半月);2014年05期

2 周忠輝;戴雪瓊;;我國國際航運行業(yè)應(yīng)對周期性危機(jī)的財務(wù)戰(zhàn)略研究——基于中國遠(yuǎn)洋“A股虧損王”案例[J];商場現(xiàn)代化;2013年28期

3 黃徐騰;;航運企業(yè)融資租賃財務(wù)風(fēng)險的防范措施[J];對外經(jīng)貿(mào);2013年08期

4 盧逸人;;淺議遠(yuǎn)洋運輸企業(yè)財務(wù)風(fēng)險的成因及對策[J];財經(jīng)界(學(xué)術(shù)版);2012年10期

5 梁海斌;;淺議企業(yè)財務(wù)風(fēng)險及其防范[J];會計師;2012年16期

6 黃嫦媚;;淺析航運企業(yè)財務(wù)風(fēng)險管理[J];遼寧經(jīng)濟(jì);2011年10期

7 肖樹強(qiáng);趙息;;財務(wù)分析在企業(yè)風(fēng)險管理中的應(yīng)用[J];價值工程;2011年24期

8 裴衛(wèi)民;;對企業(yè)財務(wù)風(fēng)險識別的探討[J];中國市場;2009年27期

9 陳會英;;企業(yè)財務(wù)風(fēng)險的識別方法及防范[J];商業(yè)會計;2009年02期

10 宋源;;美國次貸危機(jī)對全球班輪運輸市場的影響[J];集裝箱化;2008年09期

相關(guān)博士學(xué)位論文 前1條

1 李東陽;中國上市公司競爭戰(zhàn)略因素與戰(zhàn)略績效關(guān)系的研究[D];天津大學(xué);2010年

相關(guān)碩士學(xué)位論文 前2條

1 鄭多海;A公司財務(wù)風(fēng)險評價與防范[D];遼寧工程技術(shù)大學(xué);2012年

2 劉海英;XDJM公司財務(wù)風(fēng)險分析與控制研究[D];廈門大學(xué);2009年

，

本文編號：1390726