基于结构方程的高速公路企业风险传导研究
发布时间：2018-11-24 08:26
【摘要】：2004年美国反虚假财务报告委员会发起组织委员会发布《全面风险管理—整合框框》，在世界范围内引发了研究全面风险管理的热潮。企业实施全面风险的管理必须对风险有全面的认识，国内外关于企业风险的研究主要集中在风险识别、评估及控制等方面。但风险隐藏在企业运行的各环节，它们是相互影响、相互传导的。本文以高速公路企业为例进行企业风险传导研究，期望有助于了解企业风险的发生和传导过程，从而更好的实施全面风险管理。本文的主要内容和结论如下： 首先，本文在已有研究的基础上，通过对高速公路企业进行调研，将高速公路企业风险分为战略风险、营运风险、财务风险、法律风险及市场风险五类，并给出了上述各风险指标所对应的二级风险指标。 其次，本文以高速公路企业为例分析了风险传导的关键要素和各类风险的传导过程。高速公路企业风险传导的风险源分为外部风险源和内部风险源两种，载体主要包括信息、物质、资金和技术四种。高速公路企业风险源在载体的作用下，经过企业运行中各流程、环节，在企业内进行传导。 再次，利用结构方程模型分析了企业风险传导中不同风险间的相互作用关系，并给出了路径图。研究结果显示，在高速公路企业风险传导过程中，市场风险对战略风险有着显著的影响；法律风险、市场风险及战略风险均对营运风险有显著影响，其中法律风险对营运风险影响最大，战略风险次之；市场风险和营运风险对财务风险影响显著。 最后，基于前面的研究，本文以高速公路企业为例进行全面风险管理分析，，并构建了高速公路企业全面风险管理体系。
[Abstract]:In 2004, the United States Anti-false Financial reporting Committee sponsored the Organizing Committee to issue "Total risk Management-Integration frame", which caused a worldwide upsurge in the study of total risk management. The enterprise must have a comprehensive understanding of the risk to implement the management of the overall risk. The research on the enterprise risk at home and abroad mainly focuses on the risk identification, evaluation and control and so on. But the risk hides in the enterprise each link, they are mutual influence, mutual transmission. This paper takes expressway enterprise as an example to carry on the enterprise risk transmission research, expects to be helpful to understand the enterprise risk occurrence and the transmission process, thus implements the overall risk management better. The main contents and conclusions of this paper are as follows: firstly, on the basis of existing research, this paper classifies expressway enterprise risk into strategic risk, operational risk and financial risk. There are five kinds of legal risk and market risk, and the secondary risk index corresponding to each risk index mentioned above is given. Secondly, this paper analyzes the key elements of risk transmission and the transmission process of all kinds of risks. The risk source of highway enterprise risk transmission can be divided into external risk source and internal risk source. The carrier mainly includes four kinds: information, material, capital and technology. Under the action of carrier, the risk source of expressway enterprise is transmitted through various processes and links in the enterprise operation. Thirdly, the interaction between different risks in enterprise risk transmission is analyzed by using the structural equation model, and the path diagram is given. The results show that in the process of highway enterprise risk transmission, market risk has a significant impact on strategic risk; Legal risk, market risk and strategic risk have a significant impact on operational risk, among which legal risk has the greatest impact on operational risk, strategic risk on the second, and market risk and operational risk have a significant impact on financial risk. Finally, based on the previous research, this paper takes the expressway enterprise as an example to carry on the overall risk management analysis, and constructs the expressway enterprise comprehensive risk management system.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F542.6;F224
[Abstract]:In 2004, the United States Anti-false Financial reporting Committee sponsored the Organizing Committee to issue "Total risk Management-Integration frame", which caused a worldwide upsurge in the study of total risk management. The enterprise must have a comprehensive understanding of the risk to implement the management of the overall risk. The research on the enterprise risk at home and abroad mainly focuses on the risk identification, evaluation and control and so on. But the risk hides in the enterprise each link, they are mutual influence, mutual transmission. This paper takes expressway enterprise as an example to carry on the enterprise risk transmission research, expects to be helpful to understand the enterprise risk occurrence and the transmission process, thus implements the overall risk management better. The main contents and conclusions of this paper are as follows: firstly, on the basis of existing research, this paper classifies expressway enterprise risk into strategic risk, operational risk and financial risk. There are five kinds of legal risk and market risk, and the secondary risk index corresponding to each risk index mentioned above is given. Secondly, this paper analyzes the key elements of risk transmission and the transmission process of all kinds of risks. The risk source of highway enterprise risk transmission can be divided into external risk source and internal risk source. The carrier mainly includes four kinds: information, material, capital and technology. Under the action of carrier, the risk source of expressway enterprise is transmitted through various processes and links in the enterprise operation. Thirdly, the interaction between different risks in enterprise risk transmission is analyzed by using the structural equation model, and the path diagram is given. The results show that in the process of highway enterprise risk transmission, market risk has a significant impact on strategic risk; Legal risk, market risk and strategic risk have a significant impact on operational risk, among which legal risk has the greatest impact on operational risk, strategic risk on the second, and market risk and operational risk have a significant impact on financial risk. Finally, based on the previous research, this paper takes the expressway enterprise as an example to carry on the overall risk management analysis, and constructs the expressway enterprise comprehensive risk management system.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F542.6;F224
【参考文献】
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3 邓明然;夏U
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