海南海事局财务风险管理研究

发布时间：2018-03-08 23:16

本文选题：海南海事局　切入点：财务风险　出处：《大连海事大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着海事事业快速发展,识别并加强海南海事局财务风险管理,对于完善财务管理制度、明确管理者的责权利、提高职工风险意识、防范违法乱纪行为尤为必要。本研究通过对文献梳理,运用公共财政理论、风险管理理论、财务风险评估理论等相关理论。紧密结合海南海事局的实际,分析海事局的公共财政属性。深入开展问卷调查研究,借助对调查数据分析,了解海南海事局财务风险管理现状,挖掘财务管理过程中存在的风险问题,剖析其影响因素。阐述财务风险管理的环境,系统地对海南海事局的财务风险进行了识别、分析和评价。通过排查海事局财务管理过程中存在的风险隐患,深刻剖析造成隐患的成因,并从会计及相关人员素质、内部控制体系、预算管理模式、财务风险预警体系等方面,对海南海事局财务风险预防与控制提出了一些具体的措施。研究表明,海事局在审批、报销、支出、收费、基建等环节,存在财务风险的可能性较大,有少数职工财务风险意识淡薄,审批是风险的源头和关键环节；海事局在财务状况、资金管理、预算管理等方面存在轻微风险,在物资采购、工程基建、执法收费、资产管理等方面存在预警风险,在典型事件方面存在高危风险。本研究主要采用问卷调查法、定量分析法、个案研究法、文献研究法等研究方法。
[Abstract]:With the rapid development of maritime affairs, it is necessary to identify and strengthen the financial risk management of Hainan Maritime Bureau for perfecting the financial management system, clarifying the responsibility and rights of the managers, raising the risk consciousness of the staff and workers, and preventing the illegal behavior. By combing the literature, applying the theory of public finance, the theory of risk management, the theory of financial risk assessment and so on, this research closely combines the actual situation of Hainan Maritime Bureau. This paper analyzes the attributes of public finance of the Bureau of Maritime Affairs, carries out a questionnaire survey in depth, analyzes the survey data, understands the present situation of financial risk management in Hainan Marine Bureau, and excavates the risk problems existing in the process of financial management. Analyzing the influencing factors, expounding the environment of financial risk management, systematically identifying, analyzing and evaluating the financial risk of Hainan Marine Bureau. Deeply analyze the causes of the hidden trouble, and from the accounting and related personnel quality, internal control system, budget management model, financial risk warning system, and so on, This paper puts forward some concrete measures for the prevention and control of financial risk in Hainan Maritime Safety Bureau. The research shows that there is a great possibility of financial risk in the examination and approval, reimbursement, expenditure, charge, capital construction, etc. A small number of staff and workers have a weak sense of financial risk, and approval is the source and key link of the risk; the MSA has minor risks in the financial situation, capital management, budget management, and so on, and charges for material procurement, engineering construction, and law enforcement. There are early warning risks in asset management and high risk in typical events. This study mainly adopts questionnaire method, quantitative analysis method, case study method, literature research method and other research methods.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234

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