發(fā)布時(shí)間：2018-07-09 20:17

  本文選題：鋼鐵企業(yè) + 財(cái)務(wù)風(fēng)險(xiǎn)　； 參考：《長(zhǎng)安大學(xué)》2013年碩士論文

【摘要】：鋼鐵產(chǎn)業(yè)是我國(guó)國(guó)民經(jīng)濟(jì)的重要基礎(chǔ)產(chǎn)業(yè)，同時(shí)也是技術(shù)、資金、資源、能源密集型產(chǎn)業(yè)。而我國(guó)也是世界上最大的鋼鐵生產(chǎn)國(guó)和消費(fèi)國(guó)。但隨著08年金融危機(jī)之后，鋼鐵行業(yè)出現(xiàn)了產(chǎn)能過(guò)剩、資源價(jià)格高漲、鋼鐵價(jià)格下降、需求增速放緩等狀況，從而使得鋼鐵企業(yè)銷售利潤(rùn)率呈現(xiàn)連年下降甚至巨額虧損的局面，成為中國(guó)“最不賺錢的工業(yè)”。面對(duì)這種主業(yè)微利或虧損的現(xiàn)實(shí)，我國(guó)鋼鐵企業(yè)被迫大力拓展非鋼產(chǎn)業(yè)，重提多元化戰(zhàn)略。這樣的局面也使得理論界和企業(yè)界在多元化戰(zhàn)略發(fā)展上達(dá)成了共識(shí)，從而標(biāo)志著我國(guó)鋼鐵企業(yè)將從以鋼為綱的戰(zhàn)略部署向多元化經(jīng)營(yíng)的戰(zhàn)略的重大轉(zhuǎn)型。由此可見(jiàn)，我國(guó)鋼鐵企業(yè)的多元化經(jīng)營(yíng)浪潮將會(huì)愈演愈烈。然而由于相關(guān)法律、監(jiān)管制度等外部因素的滯后以及我國(guó)鋼鐵企業(yè)內(nèi)部風(fēng)險(xiǎn)管理體系建設(shè)正處于探索階段，我國(guó)鋼鐵企業(yè)在多元化經(jīng)營(yíng)的發(fā)展過(guò)程中必定隱藏著財(cái)務(wù)風(fēng)險(xiǎn)。而國(guó)內(nèi)很多行業(yè)由多元化戰(zhàn)略失敗引發(fā)的公司倒閉，從根本上來(lái)說(shuō)，也是由于缺乏多元化經(jīng)營(yíng)財(cái)務(wù)風(fēng)險(xiǎn)的控制和防范。因此，如何建立全方位的風(fēng)險(xiǎn)管理和控制機(jī)制，防范企業(yè)的財(cái)務(wù)危機(jī)，成為我國(guó)理論界和企業(yè)界迫切解決的一個(gè)關(guān)鍵問(wèn)題。 為此，本文首先闡述了鋼鐵企業(yè)多元化經(jīng)營(yíng)的財(cái)務(wù)風(fēng)險(xiǎn)理論，，包括財(cái)務(wù)風(fēng)險(xiǎn)管理理論以及四個(gè)相關(guān)的基礎(chǔ)理論；其次詳述了我國(guó)鋼鐵企業(yè)多元化經(jīng)營(yíng)的現(xiàn)狀,并且對(duì)當(dāng)前的經(jīng)濟(jì)形勢(shì)之下,我國(guó)鋼鐵企業(yè)多元化經(jīng)營(yíng)的情況進(jìn)行了簡(jiǎn)要的分析；再次分析了我國(guó)鋼鐵企業(yè)多元化經(jīng)營(yíng)中存在的財(cái)務(wù)風(fēng)險(xiǎn)并指出其存在原因；接著提出基于COSO-ERM下的財(cái)務(wù)風(fēng)險(xiǎn)控制體系的構(gòu)建，包括組織架構(gòu)、控制流程、監(jiān)督機(jī)制和管理層薪酬機(jī)制四部分內(nèi)容；最后闡述了國(guó)外較好的經(jīng)驗(yàn)進(jìn)行分析總結(jié)經(jīng)驗(yàn)，并針對(duì)我國(guó)的情況,提出了防范財(cái)務(wù)風(fēng)險(xiǎn)的對(duì)策建議、制度機(jī)制，希望對(duì)我國(guó)鋼鐵企業(yè)多元化經(jīng)營(yíng)財(cái)務(wù)風(fēng)險(xiǎn)起一定的指導(dǎo)作用。
[Abstract]:The iron and steel industry is an important basic industry of our national economy, and it is also the technology, capital, resources and energy intensive industries. China is also the largest steel producer and consumer in the world. However, with the 08 year financial crisis, the iron and steel industry has been overcapacity, the price of capital is rising, the price of iron and steel is falling, and the growth of demand is slowing down. As a result, the sales profit rate of iron and steel enterprises is declining even a large amount of loss, and it has become the "most unprofitable industry" in China. Facing the reality of small profit or loss, the iron and steel enterprises in China are forced to expand the non steel industry and bring up the diversification strategy. A consensus has been reached on the development of the meta strategy, which marks the major transformation of the steel enterprises in China from the strategic deployment of steel to the strategy of diversification. The construction of enterprise internal risk management system is in the exploration stage. The financial risk must be hidden in the development process of the diversified operation of steel enterprises in our country. The failure of the companies in many industries in China, which is caused by the failure of the diversification strategy, is also basically due to the lack of control and prevention of the financial risk of multi element management. How to establish an omnibearing risk management and control mechanism and guard against the financial crisis of enterprises has become a key issue in the theoretical and business circles of our country.
Therefore, this paper first expounds the financial risk theory of the diversified management of iron and steel enterprises, including the theory of financial risk management and the four related basic theories. Secondly, the present situation of the diversification of the iron and steel enterprises in China is described in detail, and the situation of the diversification of the steel and iron enterprises in China is briefly introduced under the current economic situation. Analysis of the financial risks in the diversification of China's iron and steel enterprises and the reasons for its existence, and then put forward the construction of the financial risk control system based on COSO-ERM, including four parts: organizational structure, control process, supervision mechanism and management salary mechanism; finally, it expounds the better experience of foreign countries. By analyzing and summarizing the experience, and aiming at the situation of our country, we put forward the countermeasures and suggestions to prevent the financial risks and the system mechanism, hoping to play a certain guiding role in the diversification of the financial risk of China's iron and steel enterprises.
【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.31;F275

【引證文獻(xiàn)】

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本文編號(hào)：2110535