【摘要】：我國加入WTO之后，根據(jù)《中國入世承諾》，作為批發(fā)、零售業(yè)的特殊領(lǐng)域，成品油批發(fā)、零售市場已經(jīng)全面對外資開放，成品油批發(fā)、零售市場主體的多元化格局已經(jīng)顯現(xiàn)�！笆濉逼陂g，我國成品油需求將維持剛性增長，打破資源類行業(yè)壟斷，吸引多元資本、鼓勵(lì)競爭成為改革的突破點(diǎn)。油庫投資數(shù)額大、投資周期長、變現(xiàn)能力差，在投資過程中既有經(jīng)營風(fēng)險(xiǎn)、金融風(fēng)險(xiǎn)等有形風(fēng)險(xiǎn)，，又有政策變化、市場波動(dòng)等無形風(fēng)險(xiǎn)，是一項(xiàng)綜合性、專業(yè)性、技術(shù)性極強(qiáng)的活動(dòng)。作為成品油分銷、零售的重要支撐，收購并擁有必要數(shù)量和規(guī)模的油庫，對于成品油經(jīng)營企業(yè)拓展市場，掌握銷售先機(jī)、價(jià)格優(yōu)勢至關(guān)重要。為幫助成品油經(jīng)營企業(yè)把握投資方向，制定科學(xué)的投資規(guī)劃，選擇適合企業(yè)本身的投資模式，本文在探討當(dāng)前較為權(quán)威的投資、風(fēng)險(xiǎn)理論的基礎(chǔ)上，通過現(xiàn)場調(diào)查法、流程圖法的現(xiàn)代風(fēng)險(xiǎn)識別方法，運(yùn)用成熟的財(cái)務(wù)、法律等風(fēng)險(xiǎn)評估體系，為投資者確定投資模式及簽訂正式合作合同等打下良好基礎(chǔ)。文章充分考慮了油庫投資的過程中可能遇到的眾多風(fēng)險(xiǎn)因素，通過對油庫投資模式、風(fēng)險(xiǎn)類型、風(fēng)險(xiǎn)識別方法及規(guī)避措施等具體示例分析，研究了一般情況下油庫投資的投資方式、財(cái)稅節(jié)儉、風(fēng)險(xiǎn)規(guī)避等操作模式，對于通常的油庫投資行為具有較好的指導(dǎo)價(jià)值，對于普通的理論研究者也有一些借鑒意義。
[Abstract]:After China's entry into WTO, according to the promise of China's entry into WTO, as a special field of wholesale and retail trade, the wholesale and retail market of refined oil has been fully opened to foreign capital, and the diversified pattern of the main body of the wholesale and retail markets of refined oil products has emerged. During the 12th Five-Year Plan period, the demand for refined oil products in China will maintain a rigid growth, break the monopoly of the resource industry, attract diversified capital and encourage competition to become the breakthrough point of the reform. Oil depots have a large amount of investment, a long investment cycle, poor liquidity, tangible risks such as operating risks, financial risks, and intangible risks such as policy changes, market fluctuations, etc., which are comprehensive and professional. A highly technical activity As the important support of product oil distribution and retailing, it is very important to acquire and own the necessary quantity and scale oil depot for the oil products management enterprises to expand the market, grasp the first opportunity of sales, and the price advantage. In order to help oil product management enterprises grasp the investment direction, formulate scientific investment planning, and choose the investment mode suitable for the enterprise itself, this paper, on the basis of discussing the current authoritative investment and risk theory, adopts the field investigation method. The modern risk identification method of flowchart method, using mature financial, legal and other risk assessment systems, lays a good foundation for investors to determine the investment model and sign formal cooperation contracts. In this paper, many risk factors that may be encountered in the process of oil depot investment are fully considered, and some concrete examples such as investment mode, risk type, risk identification method and evading measures are analyzed. This paper studies the investment mode of oil depot in general, fiscal and tax thrift, risk aversion and so on. It has good guiding value for the usual investment behavior of oil depot, and also has some reference significance for ordinary theoretical researchers.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.22;F406.7

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