食品供应链财务风险评价研究

发布时间：2018-04-10 06:02

本文选题：食品供应链　切入点：财务风险　出处：《大连工业大学》2014年硕士论文

【摘要】：食品供应链财务风险评价研究是食品供应链研究与供应链财务风险评价研究的有益结合，同时也是食品供应链风险评价领域的重要研究方向。在日益复杂的食品供应链环境下，食品安全事件频频发生，供应链及其节点企业因这些事件都遭受了严重的损失，甚至导致整条供应链陷入财务困境。因此，食品供应链的财务风险评价研究具有重要的现实意义。本研究以供应链财务风险评价的现有研究成果为理论基础，通过界定食品供应链财务风险的概念及其风险管理、风险评价的内容，结合食品供应链的特点，，归纳出食品供应链财务风险的基本特征，并提出食品供应链财务风险评价的理论框架。在风险识别阶段，从内、外两方面识别影响食品供应链财务风险的主要因素，深入分析风险因素之间的影响关系后，构建出解释结构模型，经过分析得出结论：信息的不确定性是影响食品供应链财务风险的关键因素。在风险评价阶段，主要包括三部分内容，分别是构建评价指标体系、确定权重、模糊综合评价。以识别出的风险因素为基础，从农户、食品加工企业、经销商、供应链系统、外部环境五个方面选取二十五项有代表性的评价指标，并构建了食品供应链财务风险的评价指标体系。通过对比主观赋权法和客观赋权法，考虑难以取得各节点企业的具体数据，应用1-9标度法和专家调查法确定指标的权重；通过比较常用的几种风险评价方法的适用范围，确定应用模糊综合评价法构建风险评价模型。在案例分析阶段，将风险评价模型应用到某食品供应链中，验证该模型的有效性。结合案例提出食品供应链财务风险监控的内容：在供应链形成之前，充分考虑财务风险问题，核心企业作为发起人谨慎选择合作伙伴；在供应链运行过程中，对节点企业的财务状况以及供应链的稳定性进行实时监控；当节点企业出现严重的财务风险或供应链风险无法控制时，考虑替换某些节点企业或终止供应链的全过程。
[Abstract]:The research of food supply chain financial risk evaluation is a beneficial combination of food supply chain research and supply chain financial risk evaluation, and it is also an important research direction in the field of food supply chain risk assessment.In the increasingly complex food supply chain environment, food safety incidents occur frequently, the supply chain and its node enterprises have suffered serious losses as a result of these events, and even lead the entire supply chain into financial distress.Therefore, the financial risk evaluation of food supply chain has important practical significance.Based on the existing research results of financial risk assessment in supply chain, this study defines the concept of financial risk in food supply chain, its risk management, risk assessment and the characteristics of food supply chain.The basic characteristics of financial risk in food supply chain are summarized, and the theoretical framework of financial risk assessment in food supply chain is put forward.In the stage of risk identification, the main factors affecting financial risk of food supply chain are identified from internal and external aspects, and the influence relationship between risk factors is deeply analyzed, then an explanatory structure model is constructed.The conclusion is that the uncertainty of information is the key factor to affect the financial risk of food supply chain.In the stage of risk evaluation, it mainly includes three parts, namely, constructing evaluation index system, determining weight and fuzzy comprehensive evaluation.Based on the identified risk factors, 25 representative evaluation indexes are selected from five aspects: farmers, food processing enterprises, distributors, supply chain system and external environment.The evaluation index system of financial risk in food supply chain is constructed.By comparing subjective and objective weighting methods, considering that it is difficult to obtain specific data of each node enterprise, 1-9 scale method and expert investigation method are used to determine the weight of the index, and the scope of application of several commonly used risk assessment methods is compared.The fuzzy comprehensive evaluation method is used to construct the risk evaluation model.In the stage of case analysis, the risk assessment model is applied to a food supply chain to verify the effectiveness of the model.This paper puts forward the contents of financial risk monitoring in food supply chain: before the formation of the supply chain, the financial risk is fully considered, and the core enterprise, as the initiator, selects the partner carefully; in the process of the supply chain operation, the core enterprise selects the partner carefully.The financial status of node enterprises and the stability of supply chain are monitored in real time, and the whole process of replacing some node enterprises or terminating the supply chain is considered when there is serious financial risk or the supply chain risk can not be controlled.
【学位授予单位】：大连工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F274;F426.82;F406.7

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