港口企业转型升级财务风险研究

发布时间：2019-02-16 02:17

【摘要】：当前,世界经济仍处于艰难复苏之中,港口行业进入平稳增长期,在市场竞争日趋激烈、市场需求与企业内部经营共同转变的双重压力下,实施转型升级是实现提质增效的必由之路。为做好港口企业的转型升级,应进一步提高风险防范意识及能力。本文意在对经济新常态下港口企业生存现状进行深入剖析的基础上,研究借鉴国际先进风险管理理念,开展港口企业转型升级财务风险的分析,提出新颖的企业财务风险管理控制思路,为做好港口企业的财务风险管理提供参考。首先,基于现有理论研究成果以及港口企业实际工作经验和对港口企业管理现状的了解,本文分析总结出传统港口企业的财务特征及相应的财务风险。以此为基础,通过对港口企业转型升级内容和方向的提炼总结,就港口企业转型升级的三个方向——“扩大规模、资源整合、拓展新业务”的财务特征,分析出各自独特的财务风险,并研究提出风险应对策略。其次,在对港口企业转型升级风险应对策略研究过程中,本文借鉴了国际先进的风险管理理念——COSO企业风险管理框架,提出“以资金风险管理为核心,以投资经营活动为导向,分层级建立包括集团公司、产业运营主体、操作单元等各级主体在内'横到边,纵到底'的全方位资金风险管控体系”的总体思路。通过风险识别、风险应对等一系列风险管控活动,将企业投资运营活动所对应的风险予以经济量化,并降至可控程度。针对港口企业转型升级过程中风险最大的拓展新业务方向,为适应产融结合的新要求,参考《巴塞尔协议》中金融企业核心资本、风险资本等指标的测量方法和风险识别、计量的模式,研究确定企业资金缺口计算模型及应急资金储备机制。最后,就本文的研究思路在天津港某集团企业内开展应用实践,取得了良好效果,通过以资金为核心的风险管理控制体系的建设,进一步提升了企业风险管理意识和水平,为港口企业更好的实现转型升级奠定了基础。
[Abstract]:At present, the world economy is still in the midst of a difficult recovery. The port industry has entered a period of steady growth. Under the pressure of the market competition becoming increasingly fierce, the market demand and the internal management of the enterprise are changing together, Implementation of transformation and upgrading is the only way to improve quality and efficiency. In order to do well the transformation and upgrading of port enterprises, the awareness and ability of risk prevention should be further improved. Based on the deep analysis of the existing situation of port enterprises under the new normal state of economy, this paper studies the analysis of the financial risks of port enterprises' transformation and upgrading based on the international advanced risk management concept. A novel idea of financial risk management is put forward to provide reference for port enterprise's financial risk management. First of all, based on the existing theoretical research results, the actual work experience of port enterprises and the understanding of the current situation of port enterprise management, this paper analyzes and summarizes the financial characteristics and corresponding financial risks of traditional port enterprises. On this basis, through refining and summarizing the content and direction of port enterprise transformation and upgrading, the financial characteristics of the three directions of port enterprise transformation and upgrading, namely, "expanding scale, integrating resources, expanding new business", are summarized. Analyze their own unique financial risks, and put forward risk countermeasures. Secondly, in the course of studying the risk response strategy of port enterprise transformation and upgrading, this paper draws lessons from the international advanced risk management concept-COSO enterprise risk management framework, and puts forward that "capital risk management is the core," Under the guidance of investment and management activities, the overall idea of establishing a comprehensive capital risk control system including group company, industry operation subject, operation unit and so on is to 'cross to the side, and even to the bottom'. Through a series of risk control activities, such as risk identification and risk response, the risks corresponding to the investment and operation activities of enterprises are quantified economically and reduced to a controllable degree. In order to meet the new requirements of the combination of production and finance, the measurement methods and risk identification of the core capital and venture capital of financial enterprises in Basel Accord are referred to in the light of the new business direction which is the riskiest in the process of port enterprise transformation and upgrading, so as to meet the new requirements of the combination of production and finance. The model of measurement, the research determines the enterprise fund gap calculation model and the emergency fund reserve mechanism. Finally, the research ideas of this paper have been applied in Tianjin Port Group, and good results have been obtained. Through the construction of risk management and control system with capital as the core, the awareness and level of enterprise risk management have been further improved. For port enterprises to better achieve transformation and upgrading laid the foundation.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F550.66;F552.6

【参考文献】