發(fā)布時(shí)間：2018-02-10 19:24

  本文關(guān)鍵詞： 網(wǎng)絡(luò)零售 籌資活動(dòng) 風(fēng)險(xiǎn)控制 關(guān)鍵風(fēng)險(xiǎn)點(diǎn)　出處：《安徽財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：2016年我國(guó)網(wǎng)絡(luò)零售市場(chǎng)交易額達(dá)5.16萬(wàn)億人民幣,位居全球第一(1)。伴隨著“互聯(lián)網(wǎng)+”、“大數(shù)據(jù)”、“供給側(cè)改革”等概念上升為國(guó)家戰(zhàn)略,網(wǎng)絡(luò)零售將成為推動(dòng)我國(guó)經(jīng)濟(jì)結(jié)構(gòu)轉(zhuǎn)型、調(diào)整產(chǎn)業(yè)結(jié)構(gòu)的重要抓手。隨著網(wǎng)絡(luò)零售市場(chǎng)細(xì)化,細(xì)分市場(chǎng)的網(wǎng)絡(luò)零售企業(yè)如雨后春筍般涌出。但是,網(wǎng)絡(luò)零售企業(yè)產(chǎn)業(yè)鏈重構(gòu)升級(jí)、多元化的經(jīng)營(yíng)方式、市場(chǎng)競(jìng)爭(zhēng)的擴(kuò)大等都會(huì)加重網(wǎng)絡(luò)零售企業(yè)的運(yùn)營(yíng)成本,這意味著網(wǎng)絡(luò)零售企業(yè)需要大量的籌資,籌資活動(dòng)風(fēng)險(xiǎn)也會(huì)不期而至。由于網(wǎng)絡(luò)零售行業(yè)起步晚,又具有輕資產(chǎn)、周期長(zhǎng)、信息化等行業(yè)特點(diǎn),目前針對(duì)該行業(yè)的籌資活動(dòng)風(fēng)險(xiǎn)控制研究很少,也沒(méi)有形成相應(yīng)的理論體系。因此,如何高效的針對(duì)網(wǎng)絡(luò)零售企業(yè)籌資活動(dòng)進(jìn)行風(fēng)險(xiǎn)控制顯得尤為關(guān)鍵。本文運(yùn)用案例分析法,從網(wǎng)絡(luò)零售企業(yè)在我國(guó)越來(lái)越重要的經(jīng)濟(jì)地位入手,選取一手案例SS網(wǎng)絡(luò)零售企業(yè)進(jìn)行案例研究。本文以新資本結(jié)構(gòu)理論、委托代理理論和風(fēng)險(xiǎn)控制理論為理論基礎(chǔ),并將籌資活動(dòng)風(fēng)險(xiǎn)控制流程劃分為五大關(guān)鍵環(huán)節(jié),細(xì)化了各個(gè)環(huán)節(jié)的控制流程,并以此列出了詳細(xì)的風(fēng)險(xiǎn)清單,為企業(yè)的籌資活動(dòng)風(fēng)險(xiǎn)控制增強(qiáng)參考和警示作用,也為下文的案例分析做鋪墊。由于網(wǎng)絡(luò)零售企業(yè)行業(yè)特點(diǎn)鮮明,又對(duì)其籌資活動(dòng)風(fēng)險(xiǎn)控制的特殊性進(jìn)行了梳理。隨后選取SS網(wǎng)絡(luò)零售企業(yè)進(jìn)行案例分析,該公司成立不足5年,估值已高達(dá)40億,企業(yè)擴(kuò)張迅猛,籌資活動(dòng)頻繁,對(duì)該公司的籌資活動(dòng)風(fēng)險(xiǎn)控制進(jìn)行研究,具有一定行業(yè)代表性和研究?jī)r(jià)值。案例部分以SS公司的經(jīng)營(yíng)現(xiàn)狀和組織結(jié)構(gòu)為切入點(diǎn),結(jié)合該公司相關(guān)數(shù)據(jù)和資料,分析了其資金需求和籌資方式。然后結(jié)合籌資活動(dòng)控制流程,以相關(guān)數(shù)據(jù)和控制實(shí)務(wù)為基礎(chǔ),詳細(xì)分析其籌資活動(dòng)控制存在的風(fēng)險(xiǎn)點(diǎn),緊接著對(duì)其存在風(fēng)險(xiǎn)點(diǎn)的原因進(jìn)行了歸納和分析。最后,對(duì)照上文分析的成因,對(duì)SS網(wǎng)絡(luò)零售企業(yè)籌資活動(dòng)風(fēng)險(xiǎn)控制提出優(yōu)化意見(jiàn),有利于完善SS公司籌資活動(dòng)控制流程,降低該公司籌資活動(dòng)風(fēng)險(xiǎn),對(duì)豐富網(wǎng)絡(luò)零售企業(yè)籌資活動(dòng)風(fēng)險(xiǎn)控制理論,提升網(wǎng)絡(luò)零售行業(yè)籌資活動(dòng)風(fēng)險(xiǎn)控制能力有一定參考作用。此外,在結(jié)合籌資活動(dòng)控制流程和本文案例分析的基礎(chǔ)上,擴(kuò)充了原有內(nèi)控指引的籌資活動(dòng)風(fēng)險(xiǎn),認(rèn)為企業(yè)應(yīng)當(dāng)加強(qiáng)防范因信用等級(jí)降低而造成籌資難度增大、籌資成本增加、籌資渠道變窄的風(fēng)險(xiǎn),為企業(yè)之后的籌資活動(dòng)風(fēng)險(xiǎn)控制增強(qiáng)參考意義。
[Abstract]:In 2016, the transaction volume of China's online retail market reached 5.16 tillion yuan, ranking first in the world. With the concepts of "Internet", "big data" and "supply-side reform" rising to national strategy, network retail will become the impetus for the transformation of China's economic structure. With the refinement of the network retail market, the network retail enterprises in the subdivision market have sprung up like bamboo shoots. However, the network retail enterprises' industrial chain reconstruction and upgrading, diversified management, The expansion of market competition will increase the operating costs of online retailing enterprises, which means that online retail enterprises need a large amount of financing, and the risk of fund-raising activities will also come unexpectedly. Because the online retail industry started late and has light assets, The characteristics of industry such as long cycle, information technology and so on, at present, there is little research on the risk control of financing activities in this industry, and no corresponding theoretical system has been formed. How to efficiently control the risk of financing activities of online retailing enterprises is particularly critical. This paper uses case analysis to start with the more and more important economic status of online retail enterprises in our country. This paper takes the new capital structure theory, principal-agent theory and risk control theory as the theoretical basis, and divides the risk control process of fund-raising activities into five key links. The control flow of each link is refined, and the detailed risk list is made out, which enhances the reference and warning function for the risk control of the enterprise's fund-raising activities, and also paves the way for the case study below. Because of the distinctive characteristics of the network retail enterprise industry, Then selected SS network retail enterprises for case analysis, the company has been established for less than 5 years, the valuation has reached 4 billion, the rapid expansion of enterprises, frequent fund-raising activities, The research on the risk control of the financing activities of the company has certain industry representativeness and research value. The case part takes the current operating situation and organizational structure of SS company as the starting point, combining with the relevant data and information of the company. Based on the relevant data and control practice, the paper analyzes the risk points in the control of fund-raising activities in detail. At last, compared with the causes of the above analysis, the paper puts forward the optimized advice on the risk control of the financing activities of SS network retail enterprises, which is helpful to improve the control process of the financing activities of SS companies. Reducing the risk of fund-raising activities of the company can enrich the theory of risk control of fund-raising activities of online retailing enterprises and enhance the ability of risk control of fund-raising activities in the online retail industry. On the basis of combining the control process of fund-raising activities and the case analysis of this paper, the paper expands the risk of financing activities under the original internal control guidelines, and thinks that enterprises should strengthen the prevention of the increase of financing difficulty and the increase of financing cost due to the decrease of credit rating. The risk of narrow financing channel will enhance the reference meaning for the risk control of financing activities after the enterprise.
【學(xué)位授予單位】：安徽財(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)】：F724.6;F715.5

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