中国远洋公司财务风险控制问题研究

发布时间：2018-01-07 03:11

本文关键词：中国远洋公司财务风险控制问题研究　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：借助着世界经济迅速发展的时代优势和中国经济的迅猛发展的良好条件,中国远洋成为了我国盈利过百亿的航运企业。航运业是世界经济发展到一定阶段的产物,主要服务于国际贸易,因此航运业将会随着经济的变化而发生变化,特别是宏观经济和国际金融危机的影响,在发展的过程中需要面临巨大的周期性系统风险。自2008年金融危机后,全球范围内的航运业便进入了大萧条的时代,作为中国航运龙头企业的中国远洋自2011开始连续亏损,甚至陷入“*ST远洋”的窘境。虽然2013年中国远洋实现了2.35亿元的盈利,摆脱了退市风险,但其严重的财务风险并未获得实质解决。面对如此现状我们不得不思考,对待具有周期性特点的航运业该从什么角度出发分析其财务风险?又该从什么角度来做出应对周期性的系统风险的对策?企业自身是否存在不足?结合以上思考,本文以中国远洋为分析对象,从财务风险的识别、评价与控制等理论入手,不仅仅借助财务报表的数据,还结合航运业特点选取能够反映企业周期性市场风险的指标,分析出中国远洋存在着巨大的财务风险。在分析导致中国远洋财务风险原因方面,发现不利的经济环境、政治环境、航运市场环境,企业自身业务缺少弹性,缺乏科学决策能力、竞争能力等都是造成企业巨亏、发展停滞不前的重要原因。最后有针对性的对中国远洋提出对策建议,包括提高财务风险控制意识,降低筹资风险、投资风险,规范决策程序,提高决策科学性,增强业务弹性应对周期性市场风险,抓住时代机遇增强企业自身竞争力等,同时也为我国其他的航运企业提供借鉴,有准备的、理性的应对财务风险,在未来的发展道路上走的更远。
[Abstract]:With the help of the rapid development of the world economy advantage of the times and the rapid development of China's economy is a good condition. Cosco has become a profitable shipping enterprise in China. Shipping industry is the product of the development of the world economy to a certain stage, mainly serving international trade, so the shipping industry will change with the change of economy. In particular, the impact of the macroeconomic and international financial crisis, in the process of development needs to face a huge cyclical system risk. Since 2008, the financial crisis. The global shipping industry has entered the era of the Great Depression, as a leading shipping company in China, Cosco has been losing money since 2011. It was even caught in the quandary of "St ocean". Although Cosco made a profit of 235 million yuan in 2013, it got rid of the risk of delisting. However, its serious financial risk has not been substantially resolved. In the face of such a situation, we have to think about how to deal with the shipping industry with cyclical characteristics from what angle should we analyze its financial risk? And from what point of view should we respond to periodic systemic risks? Is there any deficiency in the enterprise itself? Combined with the above thinking, this paper takes Cosco as the analysis object, starting with the theory of financial risk identification, evaluation and control, not only with the data of financial statements. Combined with the characteristics of the shipping industry to select indicators that can reflect the cyclical market risks of enterprises, and analyze the existence of huge financial risks in China Ocean, and analyze the reasons leading to the financial risks of China Ocean. The discovery of unfavorable economic environment, political environment, shipping market environment, lack of flexibility of enterprise's own business, lack of scientific decision-making ability, competitive ability are all the causes of huge losses. The main reasons for the stagnation of development. Finally, to put forward countermeasures and suggestions to Cosco, including improving the awareness of financial risk control, reducing the risk of financing, investment risk, and standardizing the decision-making process. Improve the decision-making science, enhance business flexibility to deal with periodic market risks, seize the opportunity to enhance the competitiveness of enterprises, and other shipping enterprises in China to provide reference, prepared. Deal with the financial risk rationally, go further on the road of development in the future.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F552.6;F550.66

【参考文献】