济南保税物流中心建设项目财务风险管理研究

发布时间：2018-02-25 18:04

本文关键词： 风险控制风险识别财务风险管理　出处：《中国海洋大学》2014年硕士论文　论文类型：学位论文

【摘要】：保税物流中心主要设立在国际物流需求量大、加工贸易相对集中的地区,是封闭的海关监管区域,具备口岸功能。对保税物流中心的规划设计进行研究,有利于增强物流中心利用的合理性,提高物流中心的市场竞争能力,促进物流业快速高效良性发展,是物流研究的热点。济南保税物流中心属于B型保税物流中心,地理位置和交通条件十分优越,重点以出口加工企业为服务对象,以出口保税物流为主要发展方向的生产配送物流中心。本文着重对济南保税物流中心规划建设情况进行了研究,并对保税物流中心的财务风险管理进行了科学分析。具体内容包括：(1)对济南保税物流中心的建设现状进行了深入的了解。对济南保税物流中心建设的基础条件和优劣势、机遇和威胁(SWOT)进行详细分析,除了济南保税物流中心优势多、发展潜力大,但挑战同时并存的结论,为济南保税物流中心发展态势进行了合理的评估；(2)济南保税物流中心财务风险识别。从资金筹资风险、投资风险、回收风险和利润分配风险的角度进行财务风险识别；(3)济南保税物流中心财务风险评估。文章以济南保税物流中心建设的相关数据为样本,通过相关指标的测算和比较,对济南保税物流中心财务可行性进行深入的分析。项目总投资为430828万元,利润总额为576937万元；投资回收期为15年(含建设期)：投资利润率为5.82%,投资利税率6.04%,资本金利润率为19.29%。各项经济指标计算表明,项目有较好的经济效益,在财务上是可行的；(4)济南保税物流中心财务风险控制。从资金筹资风险、投资风险、回收风险和利润分配风险的角度进行财务风险控制。
[Abstract]:The bonded logistics center is mainly set up in the area where the international logistics demand is large and the processing trade is relatively concentrated. It is a closed customs supervision area with port functions. The planning and design of the bonded logistics center are studied. Jinan bonded logistics center belongs to B type bonded logistics center, which is beneficial to enhance the rationality of the utilization of logistics center, improve the market competition ability of logistics center, and promote the rapid and efficient development of logistics industry. Geographical location and traffic conditions are very superior, with the focus on export-processing enterprises as the service object, This paper focuses on the planning and construction of Jinan bonded logistics center. The financial risk management of bonded logistics center is analyzed scientifically. The concrete contents include: 1) deeply understand the present situation of Jinan bonded logistics center, and the basic conditions and advantages and disadvantages of the construction of Jinan bonded logistics center. In addition to the conclusion that Jinan bonded Logistics Center has many advantages and great potential for development, but challenges coexist at the same time, A reasonable assessment of the development situation of Jinan bonded Logistics Center (Jinan bonded Logistics Center) the identification of the financial risk of Jinan bonded Logistics Center, from the capital financing risk, investment risk, Financial risk Identification of Jinan bonded Logistics Center from the perspective of recovery risk and profit distribution risk. This paper takes the relevant data of Jinan bonded Logistics Center as a sample, calculates and compares the relevant indicators. The financial feasibility of Jinan bonded Logistics Center is deeply analyzed. The total investment of the project is four billion three hundred and eight million two hundred and eighty thousand yuan and the total profit is five billion seven hundred and sixty-nine million three hundred and seventy thousand yuan. The investment payback period is 15 years (including construction period: investment profit rate is 5.82%, investment interest tax rate is 6.04 and capital profit rate is 19.29.The calculation of various economic indexes shows that the project has better economic benefits, The financial risk control of Jinan bonded Logistics Center is based on the aspects of fund raising risk, investment risk, recovery risk and profit distribution risk.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F259.27;F253.7

【相似文献】