【摘要】：2004年美國(guó)反虛假財(cái)務(wù)報(bào)告委員會(huì)發(fā)起組織委員會(huì)發(fā)布《全面風(fēng)險(xiǎn)管理—整合框框》，在世界范圍內(nèi)引發(fā)了研究全面風(fēng)險(xiǎn)管理的熱潮。企業(yè)實(shí)施全面風(fēng)險(xiǎn)的管理必須對(duì)風(fēng)險(xiǎn)有全面的認(rèn)識(shí)，國(guó)內(nèi)外關(guān)于企業(yè)風(fēng)險(xiǎn)的研究主要集中在風(fēng)險(xiǎn)識(shí)別、評(píng)估及控制等方面。但風(fēng)險(xiǎn)隱藏在企業(yè)運(yùn)行的各環(huán)節(jié)，它們是相互影響、相互傳導(dǎo)的。本文以高速公路企業(yè)為例進(jìn)行企業(yè)風(fēng)險(xiǎn)傳導(dǎo)研究，期望有助于了解企業(yè)風(fēng)險(xiǎn)的發(fā)生和傳導(dǎo)過程，從而更好的實(shí)施全面風(fēng)險(xiǎn)管理。本文的主要內(nèi)容和結(jié)論如下： 首先，本文在已有研究的基礎(chǔ)上，通過對(duì)高速公路企業(yè)進(jìn)行調(diào)研，將高速公路企業(yè)風(fēng)險(xiǎn)分為戰(zhàn)略風(fēng)險(xiǎn)、營(yíng)運(yùn)風(fēng)險(xiǎn)、財(cái)務(wù)風(fēng)險(xiǎn)、法律風(fēng)險(xiǎn)及市場(chǎng)風(fēng)險(xiǎn)五類，并給出了上述各風(fēng)險(xiǎn)指標(biāo)所對(duì)應(yīng)的二級(jí)風(fēng)險(xiǎn)指標(biāo)。 其次，本文以高速公路企業(yè)為例分析了風(fēng)險(xiǎn)傳導(dǎo)的關(guān)鍵要素和各類風(fēng)險(xiǎn)的傳導(dǎo)過程。高速公路企業(yè)風(fēng)險(xiǎn)傳導(dǎo)的風(fēng)險(xiǎn)源分為外部風(fēng)險(xiǎn)源和內(nèi)部風(fēng)險(xiǎn)源兩種，載體主要包括信息、物質(zhì)、資金和技術(shù)四種。高速公路企業(yè)風(fēng)險(xiǎn)源在載體的作用下，經(jīng)過企業(yè)運(yùn)行中各流程、環(huán)節(jié)，在企業(yè)內(nèi)進(jìn)行傳導(dǎo)。 再次，利用結(jié)構(gòu)方程模型分析了企業(yè)風(fēng)險(xiǎn)傳導(dǎo)中不同風(fēng)險(xiǎn)間的相互作用關(guān)系，并給出了路徑圖。研究結(jié)果顯示，在高速公路企業(yè)風(fēng)險(xiǎn)傳導(dǎo)過程中，市場(chǎng)風(fēng)險(xiǎn)對(duì)戰(zhàn)略風(fēng)險(xiǎn)有著顯著的影響；法律風(fēng)險(xiǎn)、市場(chǎng)風(fēng)險(xiǎn)及戰(zhàn)略風(fēng)險(xiǎn)均對(duì)營(yíng)運(yùn)風(fēng)險(xiǎn)有顯著影響，其中法律風(fēng)險(xiǎn)對(duì)營(yíng)運(yùn)風(fēng)險(xiǎn)影響最大，戰(zhàn)略風(fēng)險(xiǎn)次之；市場(chǎng)風(fēng)險(xiǎn)和營(yíng)運(yùn)風(fēng)險(xiǎn)對(duì)財(cái)務(wù)風(fēng)險(xiǎn)影響顯著。 最后，基于前面的研究，本文以高速公路企業(yè)為例進(jìn)行全面風(fēng)險(xiǎn)管理分析，，并構(gòu)建了高速公路企業(yè)全面風(fēng)險(xiǎn)管理體系。
[Abstract]:In 2004, the United States Anti-false Financial reporting Committee sponsored the Organizing Committee to issue "Total risk Management-Integration frame", which caused a worldwide upsurge in the study of total risk management. The enterprise must have a comprehensive understanding of the risk to implement the management of the overall risk. The research on the enterprise risk at home and abroad mainly focuses on the risk identification, evaluation and control and so on. But the risk hides in the enterprise each link, they are mutual influence, mutual transmission. This paper takes expressway enterprise as an example to carry on the enterprise risk transmission research, expects to be helpful to understand the enterprise risk occurrence and the transmission process, thus implements the overall risk management better. The main contents and conclusions of this paper are as follows: firstly, on the basis of existing research, this paper classifies expressway enterprise risk into strategic risk, operational risk and financial risk. There are five kinds of legal risk and market risk, and the secondary risk index corresponding to each risk index mentioned above is given. Secondly, this paper analyzes the key elements of risk transmission and the transmission process of all kinds of risks. The risk source of highway enterprise risk transmission can be divided into external risk source and internal risk source. The carrier mainly includes four kinds: information, material, capital and technology. Under the action of carrier, the risk source of expressway enterprise is transmitted through various processes and links in the enterprise operation. Thirdly, the interaction between different risks in enterprise risk transmission is analyzed by using the structural equation model, and the path diagram is given. The results show that in the process of highway enterprise risk transmission, market risk has a significant impact on strategic risk; Legal risk, market risk and strategic risk have a significant impact on operational risk, among which legal risk has the greatest impact on operational risk, strategic risk on the second, and market risk and operational risk have a significant impact on financial risk. Finally, based on the previous research, this paper takes the expressway enterprise as an example to carry on the overall risk management analysis, and constructs the expressway enterprise comprehensive risk management system.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F542.6;F224

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本文編號(hào)：2352972