珠宝企业风险管理研究

发布时间：2018-04-04 12:00

本文选题：风险管理　切入点：内部控制　出处：《厦门大学》2013年硕士论文

【摘要】：现代企业管理实践表明,企业的生产经营与管理活动是从企业的风险管理开始的,对风险管理的要求也随着企业规模的扩大而增强。建立完善的风险管理体系可以使企业识别所面临的各种风险,从而采取相应的防范措施加以应对,确保企业战略目标的实现。我国珠宝行业正在进入高速发展时期,目前也已形成了一定的规模,越来越多的珠宝企业意识到建立完善的风险管理体系对防范风险有显著的作用,并有加强其风险应对能力的内在需求。但是,我国珠宝企业在企业风险管理研究和具体应用等方面相对滞后,由此产生了一些风险事件,大量与之相关的问题有待完善与解决。为此,本文将在珠宝企业风险管理方面进行研究,以期从该行业的视角建立适用性更强的风险管理体系。主要包括以下内容：首先,从风险管理的研究背景及意义入手,阐述了国内外相关研究的现状：并从风险管理的基本理论出发,概述了其概念与发展历史；接着,结合珠宝行业的特点,分析企业所面临的一些风险,对其风险管理现状进行分析,进而突显出珠宝企业在风险管理上存在的问题。然后,根据珠宝企业风险管理的目标,以风险管理的基本理论作为指导,结合我国珠宝企业的实际情况提出建立适应珠宝企业的风险管理体系。最后,通过对达尔曼事件的分析,以对我国珠宝企业的风险管理提供借鉴。本文着重以ERM框架为指导分析了珠宝企业的风险管理。鉴于失败的案例比成功的经验更加发人深省,本文通过对达尔曼珠宝公司缺乏风险管理的危害性进行分析,总结出完善风险管理的启示。通过本文的研究,旨在引起珠宝行业以及相关领域对风险管理的重视,提高风险管理水平,从而达到加强和完善企业管理的目的。
[Abstract]:The practice of modern enterprise management shows that the production management and management activities of enterprises begin with the risk management of enterprises, and the requirements of risk management also increase with the expansion of enterprise scale.The establishment of a perfect risk management system can enable the enterprises to identify the various risks they face, and then take corresponding preventive measures to deal with them and ensure the realization of the strategic objectives of the enterprises.China's jewelry industry is entering a period of rapid development and has formed a certain scale at present. More and more jewelry enterprises realize that establishing a perfect risk management system plays a significant role in preventing risks.And there is an inherent need to strengthen its ability to cope with risks.However, the research and application of enterprise risk management in jewelry enterprises in China lags behind, resulting in a number of risk events, and a large number of related problems need to be improved and solved.Therefore, this paper will study the risk management of jewelry enterprises in order to establish a more applicable risk management system from the perspective of the industry.It mainly includes the following:First, from the risk management research background and significance, elaborated the domestic and foreign related research present situation: and from the risk management basic theory, has outlined its concept and the development history;Then, combined with the characteristics of jewelry industry, this paper analyzes some risks faced by enterprises, analyzes the present situation of risk management, and then highlights the problems in risk management of jewelry enterprises.Then, according to the goal of risk management of jewelry enterprises, under the guidance of the basic theory of risk management, combined with the actual situation of jewelry enterprises in China, a risk management system adapted to jewelry enterprises is put forward.Finally, through the analysis of Dalman incident, to provide reference for the risk management of jewelry enterprises in China.This paper analyzes the risk management of jewelry enterprises under the guidance of ERM framework.In view of the fact that the failure case is more thought-provoking than the successful experience, this paper analyzes the harmfulness of the lack of risk management in Dalman Jewelry Company, and sums up the enlightenment of perfecting the risk management.Through the research of this paper, the aim of this paper is to arouse the attention to risk management in jewelry industry and related fields, improve the level of risk management, and achieve the purpose of strengthening and perfecting enterprise management.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.3;F426.8

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