我国钢铁企业多元化经营的财务风险控制问题研究

发布时间：2018-07-09 20:17

本文选题：钢铁企业 + 财务风险　；参考：《长安大学》2013年硕士论文

【摘要】：钢铁产业是我国国民经济的重要基础产业，同时也是技术、资金、资源、能源密集型产业。而我国也是世界上最大的钢铁生产国和消费国。但随着08年金融危机之后，钢铁行业出现了产能过剩、资源价格高涨、钢铁价格下降、需求增速放缓等状况，从而使得钢铁企业销售利润率呈现连年下降甚至巨额亏损的局面，成为中国“最不赚钱的工业”。面对这种主业微利或亏损的现实，我国钢铁企业被迫大力拓展非钢产业，重提多元化战略。这样的局面也使得理论界和企业界在多元化战略发展上达成了共识，从而标志着我国钢铁企业将从以钢为纲的战略部署向多元化经营的战略的重大转型。由此可见，我国钢铁企业的多元化经营浪潮将会愈演愈烈。然而由于相关法律、监管制度等外部因素的滞后以及我国钢铁企业内部风险管理体系建设正处于探索阶段，我国钢铁企业在多元化经营的发展过程中必定隐藏着财务风险。而国内很多行业由多元化战略失败引发的公司倒闭，从根本上来说，也是由于缺乏多元化经营财务风险的控制和防范。因此，如何建立全方位的风险管理和控制机制，防范企业的财务危机，成为我国理论界和企业界迫切解决的一个关键问题。为此，本文首先阐述了钢铁企业多元化经营的财务风险理论，，包括财务风险管理理论以及四个相关的基础理论；其次详述了我国钢铁企业多元化经营的现状,并且对当前的经济形势之下,我国钢铁企业多元化经营的情况进行了简要的分析；再次分析了我国钢铁企业多元化经营中存在的财务风险并指出其存在原因；接着提出基于COSO-ERM下的财务风险控制体系的构建，包括组织架构、控制流程、监督机制和管理层薪酬机制四部分内容；最后阐述了国外较好的经验进行分析总结经验，并针对我国的情况,提出了防范财务风险的对策建议、制度机制，希望对我国钢铁企业多元化经营财务风险起一定的指导作用。
[Abstract]:The iron and steel industry is an important basic industry of our national economy, and it is also the technology, capital, resources and energy intensive industries. China is also the largest steel producer and consumer in the world. However, with the 08 year financial crisis, the iron and steel industry has been overcapacity, the price of capital is rising, the price of iron and steel is falling, and the growth of demand is slowing down. As a result, the sales profit rate of iron and steel enterprises is declining even a large amount of loss, and it has become the "most unprofitable industry" in China. Facing the reality of small profit or loss, the iron and steel enterprises in China are forced to expand the non steel industry and bring up the diversification strategy. A consensus has been reached on the development of the meta strategy, which marks the major transformation of the steel enterprises in China from the strategic deployment of steel to the strategy of diversification. The construction of enterprise internal risk management system is in the exploration stage. The financial risk must be hidden in the development process of the diversified operation of steel enterprises in our country. The failure of the companies in many industries in China, which is caused by the failure of the diversification strategy, is also basically due to the lack of control and prevention of the financial risk of multi element management. How to establish an omnibearing risk management and control mechanism and guard against the financial crisis of enterprises has become a key issue in the theoretical and business circles of our country.
Therefore, this paper first expounds the financial risk theory of the diversified management of iron and steel enterprises, including the theory of financial risk management and the four related basic theories. Secondly, the present situation of the diversification of the iron and steel enterprises in China is described in detail, and the situation of the diversification of the steel and iron enterprises in China is briefly introduced under the current economic situation. Analysis of the financial risks in the diversification of China's iron and steel enterprises and the reasons for its existence, and then put forward the construction of the financial risk control system based on COSO-ERM, including four parts: organizational structure, control process, supervision mechanism and management salary mechanism; finally, it expounds the better experience of foreign countries. By analyzing and summarizing the experience, and aiming at the situation of our country, we put forward the countermeasures and suggestions to prevent the financial risks and the system mechanism, hoping to play a certain guiding role in the diversification of the financial risk of China's iron and steel enterprises.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.31;F275

【引证文献】