本文關(guān)鍵詞：中國(guó)遠(yuǎn)洋公司財(cái)務(wù)風(fēng)險(xiǎn)控制問(wèn)題研究　出處：《吉林財(cái)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(guó)遠(yuǎn)洋 航運(yùn)業(yè) 周期性行業(yè) 財(cái)務(wù)風(fēng)險(xiǎn)控制

【摘要】：借助著世界經(jīng)濟(jì)迅速發(fā)展的時(shí)代優(yōu)勢(shì)和中國(guó)經(jīng)濟(jì)的迅猛發(fā)展的良好條件,中國(guó)遠(yuǎn)洋成為了我國(guó)盈利過(guò)百億的航運(yùn)企業(yè)。航運(yùn)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(guó)際貿(mào)易,因此航運(yùn)業(yè)將會(huì)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(guó)際金融危機(jī)的影響,在發(fā)展的過(guò)程中需要面臨巨大的周期性系統(tǒng)風(fēng)險(xiǎn)。自2008年金融危機(jī)后,全球范圍內(nèi)的航運(yùn)業(yè)便進(jìn)入了大蕭條的時(shí)代,作為中國(guó)航運(yùn)龍頭企業(yè)的中國(guó)遠(yuǎn)洋自2011開(kāi)始連續(xù)虧損,甚至陷入“*ST遠(yuǎn)洋”的窘境。雖然2013年中國(guó)遠(yuǎn)洋實(shí)現(xiàn)了2.35億元的盈利,擺脫了退市風(fēng)險(xiǎn),但其嚴(yán)重的財(cái)務(wù)風(fēng)險(xiǎn)并未獲得實(shí)質(zhì)解決。面對(duì)如此現(xiàn)狀我們不得不思考,對(duì)待具有周期性特點(diǎn)的航運(yùn)業(yè)該從什么角度出發(fā)分析其財(cái)務(wù)風(fēng)險(xiǎn)?又該從什么角度來(lái)做出應(yīng)對(duì)周期性的系統(tǒng)風(fēng)險(xiǎn)的對(duì)策?企業(yè)自身是否存在不足?結(jié)合以上思考,本文以中國(guó)遠(yuǎn)洋為分析對(duì)象,從財(cái)務(wù)風(fēng)險(xiǎn)的識(shí)別、評(píng)價(jià)與控制等理論入手,不僅僅借助財(cái)務(wù)報(bào)表的數(shù)據(jù),還結(jié)合航運(yùn)業(yè)特點(diǎn)選取能夠反映企業(yè)周期性市場(chǎng)風(fēng)險(xiǎn)的指標(biāo),分析出中國(guó)遠(yuǎn)洋存在著巨大的財(cái)務(wù)風(fēng)險(xiǎn)。在分析導(dǎo)致中國(guó)遠(yuǎn)洋財(cái)務(wù)風(fēng)險(xiǎn)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(yùn)市場(chǎng)環(huán)境,企業(yè)自身業(yè)務(wù)缺少?gòu)椥?缺乏科學(xué)決策能力、競(jìng)爭(zhēng)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(duì)性的對(duì)中國(guó)遠(yuǎn)洋提出對(duì)策建議,包括提高財(cái)務(wù)風(fēng)險(xiǎn)控制意識(shí),降低籌資風(fēng)險(xiǎn)、投資風(fēng)險(xiǎn),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(duì)周期性市場(chǎng)風(fēng)險(xiǎn),抓住時(shí)代機(jī)遇增強(qiáng)企業(yè)自身競(jìng)爭(zhēng)力等,同時(shí)也為我國(guó)其他的航運(yùn)企業(yè)提供借鑒,有準(zhǔn)備的、理性的應(yīng)對(duì)財(cái)務(wù)風(fēng)險(xiǎn),在未來(lái)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(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F552.6;F550.66

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