基于层次分析法的京东财务风险管理研究
发布时间：2018-09-10 06:32
【摘要】：财务风险管理是财务管理的一个重要构成分支,财务管理在企业管理中又占有举足轻重的地位,在经济全球化、市场经济不断完善的今天,企业的财务风险受企业内外部因素的影响变得越来越复杂,而财务风险的存在会严重影响企业的发展,因此财务风险管理成为学术界越来越热门的研究课题。深入的分析并综合的评价企业的财务风险水平,提前采取预防措施,可以避免企业陷入财务困境,实现企业的长远、稳定发展。随着互联网的普及,物流的越来越便捷,支付方式的不断创新,电商已经成为当下热门的行业,然而竞争的加剧、金融风险频发使得电商企业面临着更大的挑战,京东一度因自建物流烧钱而引起广大学者及业界的关注,因包袱过重连续几年亏损而受质疑,于是本文选取电商行业巨头京东(JD)作为研究对象,通过阅读大量的国内外研究文献,参考了前辈们的研究方法,在比较了各种财务风险分析管理方法的优缺点前提下,基于财务风险、财务风险管理的相关理论,以京东自身的财务状况为研究基础,选择并运用层次分析法建立了京东的财务风险评价模型,将京东的财务风险影响因素分为企业外部环境风险、企业内部环境风险、筹资风险、投资风险、营运风险、成长风险六个方面,进而选取了 12个具体的衡量指标,通过分析评价京东的财务风险,探究京东财务风险产生的具体原因,并针对京东存在的主要财务风险提出财务风险管理的意见,预防其财务危机的发生。因此,本文运用层次分析法针对京东建立一个长期有效的财务风险评价系统,以分析评价京东的财务风险水平,防范财务危机发生,实现财务风险的科学管理有效控制,也为其他企业提供一定借鉴。
[Abstract]:Financial risk management is an important branch of financial management, which plays an important role in enterprise management. Today, with the globalization of economy and the continuous improvement of market economy, financial management plays an important role in the management of enterprises. The financial risk of enterprise becomes more and more complicated by the influence of internal and external factors, and the existence of financial risk will seriously affect the development of enterprise. Therefore, financial risk management has become a hot research topic in academic circles. Deeply analyzing and synthetically evaluating the financial risk level of the enterprise and taking preventive measures in advance can avoid the financial distress of the enterprise and realize the long-term and stable development of the enterprise. With the popularity of the Internet, logistics more and more convenient, the continuous innovation of payment methods, e-commerce has become a hot industry. However, with the intensification of competition and frequent financial risks, e-commerce enterprises are facing greater challenges. JingDong once attracted the attention of scholars and the industry because of the burning of money for self-built logistics, and was questioned because of the heavy burden for several years in a row. Therefore, this paper selected the e-commerce giant JingDong (JD) as the research object. By reading a large number of domestic and foreign research documents, referring to the research methods of the predecessors, this paper compares the advantages and disadvantages of various financial risk analysis and management methods, based on the financial risk, financial risk management theory, On the basis of JingDong's own financial situation, this paper selects and uses AHP to establish the financial risk evaluation model of JingDong, and classifies the financial risk factors of JingDong into external environmental risk of enterprise and internal environmental risk of enterprise. Financing risk, investment risk, operation risk and growth risk are six aspects, and then 12 specific measurement indexes are selected to analyze and evaluate JingDong's financial risk, and to explore the specific reasons for the financial risk of JingDong. And put forward the advice of financial risk management in view of JingDong's main financial risk, prevent its financial crisis. Therefore, this paper establishes a long-term and effective financial risk evaluation system for JingDong by using AHP, in order to analyze and evaluate the level of financial risk of JingDong, prevent financial crisis, and realize the scientific management and effective control of financial risk. Also for other enterprises to provide certain reference.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F715.5;F724.6
本文编号：2233671
[Abstract]:Financial risk management is an important branch of financial management, which plays an important role in enterprise management. Today, with the globalization of economy and the continuous improvement of market economy, financial management plays an important role in the management of enterprises. The financial risk of enterprise becomes more and more complicated by the influence of internal and external factors, and the existence of financial risk will seriously affect the development of enterprise. Therefore, financial risk management has become a hot research topic in academic circles. Deeply analyzing and synthetically evaluating the financial risk level of the enterprise and taking preventive measures in advance can avoid the financial distress of the enterprise and realize the long-term and stable development of the enterprise. With the popularity of the Internet, logistics more and more convenient, the continuous innovation of payment methods, e-commerce has become a hot industry. However, with the intensification of competition and frequent financial risks, e-commerce enterprises are facing greater challenges. JingDong once attracted the attention of scholars and the industry because of the burning of money for self-built logistics, and was questioned because of the heavy burden for several years in a row. Therefore, this paper selected the e-commerce giant JingDong (JD) as the research object. By reading a large number of domestic and foreign research documents, referring to the research methods of the predecessors, this paper compares the advantages and disadvantages of various financial risk analysis and management methods, based on the financial risk, financial risk management theory, On the basis of JingDong's own financial situation, this paper selects and uses AHP to establish the financial risk evaluation model of JingDong, and classifies the financial risk factors of JingDong into external environmental risk of enterprise and internal environmental risk of enterprise. Financing risk, investment risk, operation risk and growth risk are six aspects, and then 12 specific measurement indexes are selected to analyze and evaluate JingDong's financial risk, and to explore the specific reasons for the financial risk of JingDong. And put forward the advice of financial risk management in view of JingDong's main financial risk, prevent its financial crisis. Therefore, this paper establishes a long-term and effective financial risk evaluation system for JingDong by using AHP, in order to analyze and evaluate the level of financial risk of JingDong, prevent financial crisis, and realize the scientific management and effective control of financial risk. Also for other enterprises to provide certain reference.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F715.5;F724.6
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