A第三方物流企业内部风险管理研究

发布时间：2018-03-01 13:24

本文关键词： 第三方物流风险管理研究内部控制　出处：《北京交通大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,随着我国经济的飞快发展,物流企业在经济贸易交易过程中发挥着重要作用。而第三方物流企业以更加专业化、规模化、高效化的特点在相关行业中占据着主导地位。但是,由于第三方物流企业起步较晚,尚处于发展初期,在企业管理和风险管理方面还存在许多问题。近年来由于企业的风险控制不到位,而导致企业破产的事情频繁发生。由此可见研究第三方物流企业的风险情况势在必行,特别是中小企业风险管理较弱,研究的必要性尤为突出。本文就是以A第三方物流企业为案例研究对象,对A企业的内部风险进行了系统的研究。本文写作共分为六部分,第一部分与第二部分主要介绍企业的研究背景、意义及第三方物流中小企业、企业风险和风险管理的概念做了界定,并对风险管理的流程及风险管理与内部控制制度之间的关系做了明确阐述;第三部分,重点介绍A企业的概况,A企业的发展历程及A企业近期发生的风险情况做了阐述;而后采用业务流程法和财务报表分析法,对A企业面临的内部风险进行识别;通过两种方法识别出的风险,与A公司近期实际发生的风险进行对比分析,分析结果是A公司近期出现的风险全都在已识别的风险范围内,从而得出结论,通过两种方法识别出的A企业内部风险是有效的。对已识别的风险进行归类,并与企业内部控制指引规范内容相统一。这也是本文引入案例,发现问题的部分。第四部分,对上述A公司已识别内部风险的情况进行评估,并对可能产生A企业内部风险的原因做了具体分析;第五部分,运用企业内部控制应用指引的相关理论,与A公司的具体情况相结合,对A企业可能存在的内部风险点建立具体的风险防范措施。本文结尾部分对论文做了归纳,并提出撰写论文的不足。风险无时无刻都存在于企业内部,企业管理层必须有风险防范意识,诊断好自己企业的风险关键控制点,并为其建立相应的风险防范措施,提高企业在市场竞争中抵御风险的能力,为企业健康有序发展提供保障。
[Abstract]:In recent years, with the rapid development of China's economy, logistics enterprises play an important role in the process of economic and trade transactions. The characteristics of high efficiency play a leading role in the related industries. However, due to the late start of third-party logistics enterprises, they are still in the initial stage of development. There are still many problems in the aspects of enterprise management and risk management. In recent years, because the risk control of enterprises is not in place, the things that lead to enterprise bankruptcy occur frequently. It can be seen that it is imperative to study the risk situation of third party logistics enterprises. Especially the risk management of small and medium-sized enterprises is weak, the necessity of research is particularly prominent. This paper takes A third party logistics enterprise as the case study object, carries on the systematic research to the internal risk of A enterprise. The first part and the second part mainly introduce the research background, significance and the definition of the third party logistics small and medium-sized enterprises, enterprise risk and risk management. The process of risk management and the relationship between risk management and internal control system are expounded. Then using the business process method and the financial statement analysis method to identify the internal risks faced by the A enterprise, the risks identified by the two methods are compared with the risks actually occurring in A company recently. The result of the analysis is that the recent risks of company A are all within the range of the identified risks, and it is concluded that the internal risks identified by the two methods are valid, and the identified risks are classified. This is also the part of this paper that introduces the case, finds the problem. 4th part, carries on the appraisal to the above A company already identified the internal risk situation, And the possible causes of internal risks in enterprise A are analyzed in detail. Part 5th, using the relevant theory of application guidance of internal control of enterprises, combines with the specific situation of company A. In the last part of this paper, the author summarizes the paper and points out the shortcomings of writing the paper. The risk exists in the enterprise all the time. The enterprise management must have the risk prevention consciousness, diagnose the risk key control point of the enterprise, establish the corresponding risk prevention measures for it, and improve the ability of the enterprise to resist the risk in the market competition. For the healthy and orderly development of enterprises to provide protection.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F253.7;F259.23

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