發(fā)布時間：2018-03-27 09:30

  本文選題：財務(wù)風(fēng)險　切入點：風(fēng)險管理　出處：《遼寧大學(xué)》2017年碩士論文

【摘要】：伴隨著經(jīng)濟全球化速度的加速,電商企業(yè)逐步向國際化發(fā)展,我國的電商行業(yè)也已經(jīng)加入了國際化競爭的行列。由于電商行業(yè)是近年來一個新興且快速發(fā)展的行業(yè),其風(fēng)險問題不可避免地成為炙手可熱的話題。對于電商企業(yè)來說,企業(yè)核心競爭力也體現(xiàn)在科學(xué)高效的財務(wù)風(fēng)險管理水平上�，F(xiàn)在,我國電商企業(yè)的財務(wù)風(fēng)險管理的水平相比于西方發(fā)達國家仍然是比較落后的。所以,我國企業(yè)應(yīng)根據(jù)我國國情,借鑒國外先進的管理技術(shù),制定出一套科學(xué)有效的財務(wù)風(fēng)險管理方法。本文以國內(nèi)比較有名的電商公司JD公司為例,該公司在財務(wù)風(fēng)險管理上存在著諸多問題,本文希望通過對JD公司財務(wù)風(fēng)險管理的探討,達到完善我國對財務(wù)風(fēng)險管理理論研究的目的。JD公司近年來的營業(yè)額一直迅速增長,2013年營業(yè)額680億元,2014年營業(yè)額1150億元,到2015年營業(yè)額已經(jīng)達到1813億元。然而由于物流倉庫等資產(chǎn)建設(shè)所需資金龐大,JD公司目前只能依賴融資與負債方式運轉(zhuǎn),尚無法維持收支平衡。JD公司虧損規(guī)模逐年擴大,2013年虧損5000萬元,2014年虧損49. 96億元,2015年虧損已經(jīng)高達93. 78億元;由此可見,加強對JD公司財務(wù)風(fēng)險管理問題的研究迫在眉睫。本文將以JD公司為研究對象,結(jié)合財務(wù)風(fēng)險管理的相關(guān)理論,從定性與定量的角度來分析JD公司所存在的各種財務(wù)風(fēng)險,先對公司財務(wù)風(fēng)險管理組織架構(gòu)和現(xiàn)行制度進行介紹,從中發(fā)現(xiàn)JD公司在財務(wù)風(fēng)險管理中所存在的問題,主要包括:財務(wù)風(fēng)險管理制度不夠完善、資金周轉(zhuǎn)速度緩慢、公司負債規(guī)模過大、過度投資導(dǎo)致公司長期處于虧損狀態(tài)以及財務(wù)風(fēng)險應(yīng)對能力較差等。通過對這些問題的分析研究,發(fā)現(xiàn)問題成因有:管理者對風(fēng)險管理重要性認識不足、重資產(chǎn)模式給企業(yè)經(jīng)營帶來壓力、公司債務(wù)結(jié)構(gòu)不合理、投資風(fēng)險評估和預(yù)警能力較弱和財務(wù)風(fēng)險管理機制不完善等。本文最后提出了一些建設(shè)性的意見,包括:完善公司的風(fēng)險管理組織架構(gòu)、優(yōu)化資本結(jié)構(gòu)配置以提高資金使用效率、拓新的融資渠道、采取穩(wěn)健投資模式以降低財務(wù)風(fēng)險、采用財務(wù)分層控制對財務(wù)風(fēng)險進行管理等五個方面,希望對完善JD公司財務(wù)風(fēng)險的管理能起到一定的借鑒作用。
[Abstract]:With the accelerated pace of economic globalization, the development of commercial enterprises gradually to the international, China's electricity supplier industry have also joined the ranks of the international competition. Due to the electricity supplier industry in recent years is a new and rapid development of the industry, the inevitable risk problems become a hot topic for the business enterprise, the core competitiveness of enterprises is also reflected in the level of financial risk management scientific and efficient. Now, compared to China's financial risk management of business enterprise level in western developed countries is still relatively backward. Therefore, Chinese enterprises should be based on the national conditions of our country, draw lessons from foreign advanced management technology, developed a set of scientific and effective financial risk management method. The more well-known domestic electricity supplier company JD company as an example, the company has a lot of problems in financial risk management, this paper hopes to JD company property Discussion on financial risk management, to improve China's financial risk management theory research to.JD company in recent years has been rapid growth in turnover, turnover of 68 billion yuan in 2013, 2014 to 2015, turnover of 115 billion yuan, turnover has reached 181 billion 300 million yuan. However, due to logistics warehouse assets such as construction funds needed for large, JD currently rely on financing with the liability operation, still unable to maintain the balance of payments deficit scale of.JD is increasing year by year, 2013 loss of 50 million yuan, 4 billion 996 million yuan loss in 2014, 2015 has been a loss of up to 9 billion 378 million yuan; therefore, strengthening the research on financial risk management of JD company is imminent. This paper will take JD company as the research object, combined with the related theory of financial risk management the analysis of various financial risk existing in JD company from qualitative and quantitative point of view, the company's financial risk management Introduces the organization structure and the existing system, from the company JD, which exists in the financial risk management, including financial risk management system is not perfect, the capital turnover rate is slow, the corporate debt scale is too large, resulting in excessive investment in the company's long-term loss and financial risk coping ability is poor. Through analysis and research for these problems, the causes of the problem are found: managers recognize the importance of risk management, asset heavy model to the business pressure, corporate debt structure is unreasonable, the investment risk assessment and early warning ability and financial risk management mechanism is not perfect. The paper finally puts forward some constructive suggestions, including: perfecting the company the risk management structure, capital structure optimization configuration to improve efficiency in the use of funds, expand financing channels, to take a prudent investment mode to reduce property Five aspects, such as financial risk control, financial stratification control and financial risk management, hope to play a certain role in improving JD company's financial risk management.

【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F715.5;F724.6

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