淮矿物流百亿债务危机案例研究

发布时间：2018-11-18 14:08

【摘要】：2014年9月5日,淮矿物流因为到期无法偿还债务被民生银行上海分行告上法庭,9月19日,淮矿物流又因为商业汇票的分垫款事宜被光大银行武汉分行一纸诉状告上法庭,通过对淮矿物流的立案调查,发现淮矿物流财务状况存在严重问题,内部控制严重失效,债务规模之大令人震惊。淮矿物流百亿债务危机的出现反映了当前市场经济条件下银行监管缺失,企业风险意识不足,企业内部控制严重失效,公司治理结构不完善等严重问题。本文以淮矿物流百亿债务危机为案例,综合运用了案例分析、文献研究的研究方法,对淮矿物流百亿债务危机产生的始末进行了介绍,在淮矿物流百亿债务危机案例的基础上,对其产生的原因进行了深层次分析,淮矿物流之所以出现如此之大的债务危机主要涉及四个方面的原因,一是董事长滥用职权,二是企业投资规模过大,三是市场风险意识不足,四是核心客户绑架透支资金。最后针对原因提出了针对性的建议,通过加强内控环境建设,加强现金流量管理,强化企业风险意识,强化核心客户管理来实现企业健康发展。通过此次对淮矿物流债务危机的案例研究,力求对企业加强内部控制,强化风险管理提供借鉴性的意义,提高企业应对风险的能力,帮助企业投资者更好的进行投资决策。
[Abstract]:On September 5, 2014, Huai Mine Logistics was sued by the Shanghai Branch of Minsheng Bank because it was due to fail to pay its debts. On September 19, Huai Mine Logistics was sued in court by Everbright Bank Wuhan Branch on September 19 because of the advance payment of commercial bills. Through the investigation of Huai mine logistics, it is found that the financial situation of Huai mine logistics has serious problems, the internal control is seriously invalid, and the scale of debt is shocking. The emergence of the 10 billion debt crisis in Huai Mine Logistics reflects the serious problems such as the lack of bank supervision under the current market economy, the lack of enterprise risk awareness, the serious failure of the internal control of the enterprise, the imperfect corporate governance structure, and so on. This paper takes Huai Mine Logistics 10 billion debt crisis as a case, synthetically applies case analysis and literature research methods, introduces the beginning and end of Huai Mine Logistics 10 billion debt crisis, based on Huai Mine Logistics 10 billion debt crisis case. The reasons for the emergence of Huai Mine Logistics are analyzed at a deep level. The main reasons for the emergence of such a big debt crisis in Huai Mine Logistics are four main reasons. One is abuse of power by the chairman of the board of directors, the other is that the scale of enterprise investment is too large. Third, lack of market risk awareness, and fourth, kidnapping overdraft funds by core customers. In the end, some suggestions are put forward to realize the healthy development of enterprises by strengthening the construction of internal control environment, strengthening cash flow management, strengthening enterprise risk awareness and strengthening core customer management. Through the case study of Huai mine logistics debt crisis, this paper tries to strengthen the internal control, strengthen the risk management to provide reference significance, improve the ability of enterprises to deal with risks, and help enterprise investors to make better investment decisions.
【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】：F426.1;F252;F406.7

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