【摘要】：當(dāng)前,世界經(jīng)濟(jì)仍處于艱難復(fù)蘇之中,港口行業(yè)進(jìn)入平穩(wěn)增長(zhǎng)期,在市場(chǎng)競(jìng)爭(zhēng)日趨激烈、市場(chǎng)需求與企業(yè)內(nèi)部經(jīng)營(yíng)共同轉(zhuǎn)變的雙重壓力下,實(shí)施轉(zhuǎn)型升級(jí)是實(shí)現(xiàn)提質(zhì)增效的必由之路。為做好港口企業(yè)的轉(zhuǎn)型升級(jí),應(yīng)進(jìn)一步提高風(fēng)險(xiǎn)防范意識(shí)及能力。本文意在對(duì)經(jīng)濟(jì)新常態(tài)下港口企業(yè)生存現(xiàn)狀進(jìn)行深入剖析的基礎(chǔ)上,研究借鑒國(guó)際先進(jìn)風(fēng)險(xiǎn)管理理念,開展港口企業(yè)轉(zhuǎn)型升級(jí)財(cái)務(wù)風(fēng)險(xiǎn)的分析,提出新穎的企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理控制思路,為做好港口企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)管理提供參考。首先,基于現(xiàn)有理論研究成果以及港口企業(yè)實(shí)際工作經(jīng)驗(yàn)和對(duì)港口企業(yè)管理現(xiàn)狀的了解,本文分析總結(jié)出傳統(tǒng)港口企業(yè)的財(cái)務(wù)特征及相應(yīng)的財(cái)務(wù)風(fēng)險(xiǎn)。以此為基礎(chǔ),通過對(duì)港口企業(yè)轉(zhuǎn)型升級(jí)內(nèi)容和方向的提煉總結(jié),就港口企業(yè)轉(zhuǎn)型升級(jí)的三個(gè)方向——“擴(kuò)大規(guī)模、資源整合、拓展新業(yè)務(wù)”的財(cái)務(wù)特征,分析出各自獨(dú)特的財(cái)務(wù)風(fēng)險(xiǎn),并研究提出風(fēng)險(xiǎn)應(yīng)對(duì)策略。其次,在對(duì)港口企業(yè)轉(zhuǎn)型升級(jí)風(fēng)險(xiǎn)應(yīng)對(duì)策略研究過程中,本文借鑒了國(guó)際先進(jìn)的風(fēng)險(xiǎn)管理理念——COSO企業(yè)風(fēng)險(xiǎn)管理框架,提出“以資金風(fēng)險(xiǎn)管理為核心,以投資經(jīng)營(yíng)活動(dòng)為導(dǎo)向,分層級(jí)建立包括集團(tuán)公司、產(chǎn)業(yè)運(yùn)營(yíng)主體、操作單元等各級(jí)主體在內(nèi)'橫到邊,縱到底'的全方位資金風(fēng)險(xiǎn)管控體系”的總體思路。通過風(fēng)險(xiǎn)識(shí)別、風(fēng)險(xiǎn)應(yīng)對(duì)等一系列風(fēng)險(xiǎn)管控活動(dòng),將企業(yè)投資運(yùn)營(yíng)活動(dòng)所對(duì)應(yīng)的風(fēng)險(xiǎn)予以經(jīng)濟(jì)量化,并降至可控程度。針對(duì)港口企業(yè)轉(zhuǎn)型升級(jí)過程中風(fēng)險(xiǎn)最大的拓展新業(yè)務(wù)方向,為適應(yīng)產(chǎn)融結(jié)合的新要求,參考《巴塞爾協(xié)議》中金融企業(yè)核心資本、風(fēng)險(xiǎn)資本等指標(biāo)的測(cè)量方法和風(fēng)險(xiǎn)識(shí)別、計(jì)量的模式,研究確定企業(yè)資金缺口計(jì)算模型及應(yīng)急資金儲(chǔ)備機(jī)制。最后,就本文的研究思路在天津港某集團(tuán)企業(yè)內(nèi)開展應(yīng)用實(shí)踐,取得了良好效果,通過以資金為核心的風(fēng)險(xiǎn)管理控制體系的建設(shè),進(jìn)一步提升了企業(yè)風(fēng)險(xiǎn)管理意識(shí)和水平,為港口企業(yè)更好的實(shí)現(xiàn)轉(zhuǎn)型升級(jí)奠定了基礎(chǔ)。
[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.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F550.66;F552.6

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