供应链财务风险传导机制与控制体系研究

发布时间：2018-04-21 15:18

本文选题：供应链 + 财务风险　；参考：《南京理工大学》2014年硕士论文

【摘要】：在全球一体化和竞争日益激烈的供应链环境中,供应链节点企业间的财务关系也变得更加密切,利益关系更加复杂,供应链节点企业所产生的财务风险会通过供应链传播至上下游的其他合作伙伴,并影响它们的生产运营活动。近年来屡次发生的供应链财务危机事件表明供应链财务风险传导具有普遍性和动态性。因此,研究财务风险在供应链企业之间的传导机制,构建供应链财务风险传导的综合评价模型,有助于企业从供应链的角度剖析财务风险及其传导对其他成员企业所造成的影响,从而建立链内节点企业防范和控制财务风险的合理策略,该研究具有重要的理论和现实意义。本文首先回顾并梳理国内外相关文献,对财务风险与供应链风险传导的相关理论进行了总结和归纳。随后,从财务视角出发,本文研究和剖析了供应链财务风险传导的概念、分类与基本机制,由此揭示出影响财务风险在供应链中传导的三个关键要素,并逐一对其进行了深入分析。在此基础上,本文科学选用财务和非财务指标,构建了供应链财务风险传导结果综合评价指标体系,并结合模糊综合评价法与层次分析法,建立了供应链财务风险传导结果递阶层次评价模型,以评估财务风险传导对节点企业所产生的影响。之后,本文对如何监测与防范基于传导而产生的供应链财务风险进行了探讨,提出了供应链财务风险传导控制体系模型,构建了供应链财务风险传导预警系统,提出了适当的风险控制策略。最后,本文以JI)公司LED灯具生产的供应链作为财务风险传导综合评价及控制研究的案例对象,依照前文所构建的模型,对JI)公司所面临的五项财务风险传导进行了综合评判和深入分析,并提出了供应链财务风险应对的策略和思路。
[Abstract]:In the global integration and increasingly competitive supply chain environment, the financial relations among the supply chain nodes have become more closely and more complex. The financial risks produced by the supply chain nodes will spread through the supply chain to other partners in the lower reaches and affect their production and operation activities. The secondary supply chain financial crisis shows that the financial risk conduction of the supply chain is universal and dynamic. Therefore, it is helpful for the enterprise to analyze the financial risk and its transmission from the perspective of supply chain to study the transmission mechanism of financial risk in the supply chain and to construct a comprehensive evaluation model of the financial risk conduction of the supply chain. Therefore, it is of great theoretical and practical significance to establish a reasonable strategy for preventing and controlling financial risks in chain enterprises.
This paper first reviews and combs the relevant literature at home and abroad, summarizes and sums up the related theories of financial risk and supply chain risk conduction. Then, from the financial perspective, this paper studies and analyzes the concept, classification and basic mechanism of the financial risk conduction in the supply chain, which reveals the transmission of financial risk in the supply chain. The three key elements are analyzed and analyzed one by one. On this basis, this paper scientifically selects financial and non financial indicators, constructs a comprehensive evaluation index system for the financial risk conduction results of the supply chain, and combines the fuzzy comprehensive evaluation method and the analytic hierarchy process (AHP) to establish a hierarchical evaluation model for the result of the financial risk conduction of the supply chain. In order to evaluate the impact of financial risk transmission on the node enterprise, this paper discusses how to monitor and prevent the financial risk of Supply Chain Based on transmission, puts forward the model of the financial risk conduction control system of the supply chain, constructs an early warning system for the financial risk conduction of the supply chain, and puts forward the appropriate risk control strategy. Finally, in this paper, the supply chain of LED lamps production in JI) is a case object of the comprehensive evaluation and control of financial risk conduction. According to the model established in the previous article, the five financial risk conduction of the company is comprehensively evaluated and deeply analyzed, and the strategies and ideas of the financial risk response of the supply chain are put forward.

【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F274;F275

【参考文献】