苏宁云商O2O转型的财务风险分析与控制研究

发布时间：2018-05-12 02:29

本文选题：苏宁云商 + O2O转型　；参考：《沈阳工业大学》2017年硕士论文

【摘要】：电子商务已是大势所趋,跟随其发展,传统零售业的门店实体经营受到了前所未有的冲击,很多传统零售企业意识到要想生存,必须进行全面转型。传统零售业既想保持原有的实体优势又要适应时代潮流,O2O转型成为了他们的首选,而在企业进行O2O转型的同时,其财务风险是客观存在和无法避免的,所以采取适当的财务风险防范措施和控制措施是其转型成功的重要保障,同时也是企业生存和发展的重要基石。随着电商的飞速发展和零售市场的乱象横生,其O2O转型将会面临财务风险的更大挑战。本论文以苏宁云商的O2O转型为研究实例,从研究财务风险基本理论开始着手,总结了常规企业会出现的一些财务风险种类,然后对苏宁云商O2O转型的具体过程和财务数据进行总结分析,并且与之理论相结合,进而识别苏宁云商O2O转型过程之中的财务风险。将苏宁云商O2O转型时的财务风险确定为筹资风险、投资风险、营运风险。并且针对三类指标结合企业现状对引起财务风险的原因进行分析。面对指标评价的局限性,论文通过专家打分确定指标权重,并通过层次分析法和功效系数法的有机结合综合评价其财务风险,得出苏宁云商O2O转型过程中的财务风险级别为中警。苏宁云商O2O转型出现财务风险的主要原因集中在,企业转型时大量资金的投入恶化了其财务状况,并且没有取得预期的盈利目标,与此同时企业的预期发展能力也引人担忧。在论文的最后部分,基于筹资、投资、营运三个角度,提出了具体加强财务风险防范的控制措施。并且针对公司面临财务风险的紧急状况,提出了所需要的应急的措施。
[Abstract]:E-commerce has been the trend of the times, following its development, the physical management of traditional retail stores has been unprecedented impact, many traditional retail enterprises realize that in order to survive, we must carry out a comprehensive transformation. The traditional retailing industry not only wants to maintain the original physical advantage but also needs to adapt to the trend of the times and the O2O transformation has become their first choice. While the enterprises are carrying out the O2O transformation, the financial risks are objectively existing and unavoidable. Therefore, to take appropriate financial risk prevention measures and control measures is an important guarantee for the success of its transformation, but also an important cornerstone for the survival and development of enterprises. With the rapid development of e-commerce and the chaos of retail market, its O _ 2O transition will face a greater challenge of financial risk. Taking the O2O transformation of Su Ning cloud quotient as an example, this paper begins with the basic theory of financial risk, and summarizes some kinds of financial risks that will appear in conventional enterprises. Then the specific process and financial data of Su Ning cloud quotient O2O transformation are summarized and analyzed and combined with the theory to identify the financial risks in the process of Su Ning cloud quotient O2O transformation. The financial risk of Su Ning cloud business O _ 2O transformation is defined as financing risk, investment risk and operating risk. And according to the three kinds of indicators combined with the current situation of enterprises to analyze the causes of financial risk. In the face of the limitation of index evaluation, the paper determines the index weight by experts, and evaluates its financial risk synthetically through the organic combination of analytic hierarchy process (AHP) and efficiency coefficient method. It is concluded that the financial risk level in the process of Su Ning cloud business O 2 O 2 O 2 O 2 O 2 O 2 O transformation is middle police. The main reason for the financial risk of Su Ning cloud business O _ 2O transformation is that the investment of a large amount of capital in the process of enterprise transformation has worsened its financial situation and failed to achieve the expected profit target. At the same time, the expected development ability of the enterprise is also worrying. In the last part of the paper, based on the three angles of financing, investment and operation, the control measures to strengthen the prevention of financial risk are put forward. And in view of the emergency situation of the company facing financial risk, the necessary emergency measures are put forward.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F715.5

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