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论文编号：	10599
作者编号：	2120163064
上传时间：	2018/12/7 11:26:00
中文题目：	中国天津外轮代理有限公司应收运费风险管理研究
英文题目：	Research On Risk Management About Accounts Receivable Of China Ocean Shipping Agency, Tianjin
指导老师：	边泓
中文关键字：	船舶代理，应收运费管理，操作风险，风险控制
英文关键字：	ship agent, freight receivable management, operating risk, risk control
中文摘要：	随着我国于2001年11月加入WTO以来，我国一直作为世界上最大的铁矿进口量、航运需求量和集装箱运量的国家，中国不断发展的海运业对于国家经济来说已越来越重要。可以说，海运业已经成为我国国际竞争优势的一大重要产业，在国际上承担着一项重要的分工。也可以说，由于海运的种种优点诸如运量大、距离远、运价低，已成为国际贸易最主要的运输方式。在海运业不断发展的过程中，作为整个过程中的重要一环——船舶代理企业，也遇到了一些亟待解决的重要问题。由于近年来的国际金融危机，船舶代理企业必须不断探求新的经济增长点来度过难关，商业信用提供辅助物流服务已成为保持并扩大市场占有率的重要手段，这使得船舶代理企业的大量资金被应收账款所占据，严重影响现金周转及资金使用状况，坏账风险随之加大。即使一些公司的风险意识比较好，但是只有权威的理论指导加上严密的风险评估体系等等风险控制方案，才是保持船舶代理企业的经济状况维持良好运营并不断发展的必要手段。本文通过研究中国天津外轮代理有限公司应收账款风险防范与管理，总结出了一些有针对性的完善方法，这对于船舶代理企业应收账款的风险管理的发展有着重要的参考价值。 本文在阐述文献以及理论的基础上，以中国天津外轮代理有限公司为实际分析对象，结合日常工作实践中出现的案例，剖析了其实际工作中存在的应收账款风险问题及成因，例如业务人员没有与财务人员沟通客户的信用资质及付费习惯问题、信用资质等级评价比较主观、缺乏风险意识等等信用风险，又例如管理松懈，存在开后门提前放单的情况、风险管理未形成系统化管理模式等等操作风险，有的放矢的提出一些风险管理的完善策略，使得公司在日常的应收运费管理过程中更好的识别风险，预防坏账风险，避免公司遭受损失。
英文摘要：	With China's accession to the WTO in November 2001, as the country with the largest iron ore imports,volume of maritime demand and container volume in the world, China's maritime industry has been developing constantly, and has become an increasingly important part of the national economy. Chinese shipping industry's participation in international division of labor is a very important part of forming international competitive advantage. It can also be said that shipping has become the most important mode of transportation in international trade due to its advantages such as large volume, long distance and low price. In the process of the development of shipping industry, as an important part of the whole process - ship agency enterprises, also encountered some important problems to be solved. In recent years due to the financial crisis, international shipping agency enterprises have to constantly explore new economic growth point to tide over their difficulties, commercial credit provide auxiliary logistics service has become an important means to maintain and expand market share, which makes shipping agency enterprises of large amounts of money are accounts receivable occupied, seriously affect the cash flow and use of funds, so bad debt risk. Although some companies have good risk awareness, only the authoritative theoretical guidance, strict risk assessment system and other risk control schemes are the necessary means to maintain the economic status of ship agency enterprises to maintain good operation and continuous development. By studying the risk prevention and management of the receivables of tianjin ocean shipping agency co., LTD., this paper summarizes some targeted improvement methods, which is of great reference value for the development of the risk management of the receivables of the shipping agency. Based on literature and theory on the basis of, in tianjin, China ocean shipping agency co., LTD., for practical analysis object, combining with the cases in the practice of daily work, analyzed its accounts receivable risk issues that exist in the actual work and cause, such as business personnel did not communicate with financial customer credit certificate and pay habits problem, the credit level of qualification evaluation subjective and lack of risk consciousness and so on credit risk, and lax, for example, the condition of the line release documents in advance, risk management has not formed systematic management model and so on operation risk, targeted put forward some perfect risk management strategy, It enables the company to better identify risks, prevent bad debt risks and avoid losses in the daily management of freight receivable.
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