港口企業(yè)轉型升級財務風險研究
發(fā)布時間：2019-02-16 02:17
【摘要】：當前,世界經濟仍處于艱難復蘇之中,港口行業(yè)進入平穩(wěn)增長期,在市場競爭日趨激烈、市場需求與企業(yè)內部經營共同轉變的雙重壓力下,實施轉型升級是實現(xiàn)提質增效的必由之路。為做好港口企業(yè)的轉型升級,應進一步提高風險防范意識及能力。本文意在對經濟新常態(tài)下港口企業(yè)生存現(xiàn)狀進行深入剖析的基礎上,研究借鑒國際先進風險管理理念,開展港口企業(yè)轉型升級財務風險的分析,提出新穎的企業(yè)財務風險管理控制思路,為做好港口企業(yè)的財務風險管理提供參考。首先,基于現(xiàn)有理論研究成果以及港口企業(yè)實際工作經驗和對港口企業(yè)管理現(xiàn)狀的了解,本文分析總結出傳統(tǒng)港口企業(yè)的財務特征及相應的財務風險。以此為基礎,通過對港口企業(yè)轉型升級內容和方向的提煉總結,就港口企業(yè)轉型升級的三個方向——“擴大規(guī)模、資源整合、拓展新業(yè)務”的財務特征,分析出各自獨特的財務風險,并研究提出風險應對策略。其次,在對港口企業(yè)轉型升級風險應對策略研究過程中,本文借鑒了國際先進的風險管理理念——COSO企業(yè)風險管理框架,提出“以資金風險管理為核心,以投資經營活動為導向,分層級建立包括集團公司、產業(yè)運營主體、操作單元等各級主體在內'橫到邊,縱到底'的全方位資金風險管控體系”的總體思路。通過風險識別、風險應對等一系列風險管控活動,將企業(yè)投資運營活動所對應的風險予以經濟量化,并降至可控程度。針對港口企業(yè)轉型升級過程中風險最大的拓展新業(yè)務方向,為適應產融結合的新要求,參考《巴塞爾協(xié)議》中金融企業(yè)核心資本、風險資本等指標的測量方法和風險識別、計量的模式,研究確定企業(yè)資金缺口計算模型及應急資金儲備機制。最后,就本文的研究思路在天津港某集團企業(yè)內開展應用實踐,取得了良好效果,通過以資金為核心的風險管理控制體系的建設,進一步提升了企業(yè)風險管理意識和水平,為港口企業(yè)更好的實現(xiàn)轉型升級奠定了基礎。
[Abstract]:At present, the world economy is still in the midst of a difficult recovery. The port industry has entered a period of steady growth. Under the pressure of the market competition becoming increasingly fierce, the market demand and the internal management of the enterprise are changing together, Implementation of transformation and upgrading is the only way to improve quality and efficiency. In order to do well the transformation and upgrading of port enterprises, the awareness and ability of risk prevention should be further improved. Based on the deep analysis of the existing situation of port enterprises under the new normal state of economy, this paper studies the analysis of the financial risks of port enterprises' transformation and upgrading based on the international advanced risk management concept. A novel idea of financial risk management is put forward to provide reference for port enterprise's financial risk management. First of all, based on the existing theoretical research results, the actual work experience of port enterprises and the understanding of the current situation of port enterprise management, this paper analyzes and summarizes the financial characteristics and corresponding financial risks of traditional port enterprises. On this basis, through refining and summarizing the content and direction of port enterprise transformation and upgrading, the financial characteristics of the three directions of port enterprise transformation and upgrading, namely, "expanding scale, integrating resources, expanding new business", are summarized. Analyze their own unique financial risks, and put forward risk countermeasures. Secondly, in the course of studying the risk response strategy of port enterprise transformation and upgrading, this paper draws lessons from the international advanced risk management concept-COSO enterprise risk management framework, and puts forward that "capital risk management is the core," Under the guidance of investment and management activities, the overall idea of establishing a comprehensive capital risk control system including group company, industry operation subject, operation unit and so on is to 'cross to the side, and even to the bottom'. Through a series of risk control activities, such as risk identification and risk response, the risks corresponding to the investment and operation activities of enterprises are quantified economically and reduced to a controllable degree. In order to meet the new requirements of the combination of production and finance, the measurement methods and risk identification of the core capital and venture capital of financial enterprises in Basel Accord are referred to in the light of the new business direction which is the riskiest in the process of port enterprise transformation and upgrading, so as to meet the new requirements of the combination of production and finance. The model of measurement, the research determines the enterprise fund gap calculation model and the emergency fund reserve mechanism. Finally, the research ideas of this paper have been applied in Tianjin Port Group, and good results have been obtained. Through the construction of risk management and control system with capital as the core, the awareness and level of enterprise risk management have been further improved. For port enterprises to better achieve transformation and upgrading laid the foundation.
【學位授予單位】：大連海事大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F550.66;F552.6
本文編號：2423945
[Abstract]:At present, the world economy is still in the midst of a difficult recovery. The port industry has entered a period of steady growth. Under the pressure of the market competition becoming increasingly fierce, the market demand and the internal management of the enterprise are changing together, Implementation of transformation and upgrading is the only way to improve quality and efficiency. In order to do well the transformation and upgrading of port enterprises, the awareness and ability of risk prevention should be further improved. Based on the deep analysis of the existing situation of port enterprises under the new normal state of economy, this paper studies the analysis of the financial risks of port enterprises' transformation and upgrading based on the international advanced risk management concept. A novel idea of financial risk management is put forward to provide reference for port enterprise's financial risk management. First of all, based on the existing theoretical research results, the actual work experience of port enterprises and the understanding of the current situation of port enterprise management, this paper analyzes and summarizes the financial characteristics and corresponding financial risks of traditional port enterprises. On this basis, through refining and summarizing the content and direction of port enterprise transformation and upgrading, the financial characteristics of the three directions of port enterprise transformation and upgrading, namely, "expanding scale, integrating resources, expanding new business", are summarized. Analyze their own unique financial risks, and put forward risk countermeasures. Secondly, in the course of studying the risk response strategy of port enterprise transformation and upgrading, this paper draws lessons from the international advanced risk management concept-COSO enterprise risk management framework, and puts forward that "capital risk management is the core," Under the guidance of investment and management activities, the overall idea of establishing a comprehensive capital risk control system including group company, industry operation subject, operation unit and so on is to 'cross to the side, and even to the bottom'. Through a series of risk control activities, such as risk identification and risk response, the risks corresponding to the investment and operation activities of enterprises are quantified economically and reduced to a controllable degree. In order to meet the new requirements of the combination of production and finance, the measurement methods and risk identification of the core capital and venture capital of financial enterprises in Basel Accord are referred to in the light of the new business direction which is the riskiest in the process of port enterprise transformation and upgrading, so as to meet the new requirements of the combination of production and finance. The model of measurement, the research determines the enterprise fund gap calculation model and the emergency fund reserve mechanism. Finally, the research ideas of this paper have been applied in Tianjin Port Group, and good results have been obtained. Through the construction of risk management and control system with capital as the core, the awareness and level of enterprise risk management have been further improved. For port enterprises to better achieve transformation and upgrading laid the foundation.
【學位授予單位】：大連海事大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F550.66;F552.6
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