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论文编号：	3770
作者编号：	2120092644
上传时间：	2011/11/25 20:43:36
中文题目：	基于供应链的企业营运资金风险控制研究
英文题目：	The Research Based on Risk Control of enterprise working capital
指导老师：	程新生
中文关键字：	营运资金，供应链，风险控制
英文关键字：	Working Capital, Supply Chain, Risk Control
中文摘要：	知识经济时代，企业间的竞争越来越激烈，而金融危机尚未见底。泡沫经济造成企业投资的资金流动性极差，导致很多企业在营运资金风险控制上出现问题，偿债能力低下，资金链条容易发生断裂，最终走向危机，甚至破产清算。正是基于此种原因，越来越多的企业财务负责人清醒的认识到：营运资金的管控对企业至关重要。他们把更多的时间和精力放在营运资金风险控制上。随着经济全球化、一体化进程的加快，孤军奋战的企业已经难以适应复杂多变的市场环境。企业呼唤更加有效的营运资金风险控制方式。供应链管理强调把营运资金从供应商到企业,再到客户的流转过程视为一个链条。要想在竞争的市场中生存，企业必须与其他企业建立起战略合作的伙伴关系，发挥各企业的核心能力，形成优势互补，并在跨企业的集成管理模式的指导下，使各个企业统一协调，只有这样才能适应新环境。供应链思想就是基于这样的背景产生的。如何引导企业从整体上管理营运资金，把营运资金管理与供应链理论紧密联系起来，使营运资金风险控制从单一的营运资金项目、单一的企业视角中摆脱出来，开始转向以供应链的优化和整合为核心，以便企业能够从上下游企业战略联盟的高度对营运资金的风险进行预测和控制，这些都是本文研究的重点。本文在写作过程中参阅了大量国内外文献，并将这些资料进行了归纳和总结，对相关理论的发展和应用有了充分的理解。主体部分首先从营运资金和营运资金风险的概念入手，对营运资金风险的表现及识别进行了探讨，并对营运资金风险的成因进行了分析，作为全文的理论基础。接着介绍了供应链与供应链管理的基本理论，并在此基础上建立了基于供应链的企业营运资金风险控制模型，对供应链各环节给企业带来的营运资金风险及对策进行了分析，强调了基于供应链的企业营运资金风险控制下需要关注的重点。最后在案例中，结合TB公司营运资金风险控制目前存在的问题，论述了TB公司如何根据自身的实际情况，通过供应链上从供应商到最终客户的物流、信息流、资金流的整合实现营运资金风险控制的强化。
英文摘要：	In the age of knowledge-based economy, the competition among enterprises grows fiercer and fiercer, but the financial crisis has not passed. The bad liquidity caused by bubble economic leads problems to internal operation capital control. The frail dept-paying ability of enterprises leads to weak capital chain which easily to break, or worse, leads enterprises to crisis, bankrupt or bankruptcy liquidation. Because of this more and more CFOs begin to spend more and more time and efforts on working capital risk control considering. With the accelerating pace of economic globalization and integration, it is difficult for a lone company to survive in complicated market environment. Enterprises call for more effectively working capital control model. The SCM (Supply Chain Management) emphasizes the working capital from the supplier to the company to customers as a chain transfer process. The SCM theory was created on the background that if the enterprise wants to survive in competitive market, then building a strategic cooperative partnership with others, forming an advantage complementary, and enhancing core-competitiveness are necessary. This paper focus on guiding enterprises to the overall management view of operating funds, linking the working capital management and supply chain theory closely, liberating the working capital risk control out from single project view, from independent enterprise perspective .Turning to the direction that optimizing the supply chain management and integration. So that enterprises can forecast and control the risk of working capital on the level of enterprises strategic alliance on both upstream and downstream. Based on analysis of large number of reference data at home and abroad, this thesis understands the development and utilization of related theory. The main parts start from the concept of working capital and working capital risk, and Characteristics and identification of working capital risk, and the cause which leads to the risk. This is also the theory basis of the thesis. The next part introduces the basic theory of supply chain and supply chain management. And on the base of that, the enterprises working capital risk control model was established. The work analyzes the impact caused by each single chain to enterprises. And emphasize the key points which need highly concerned by enterprises. In the last case of “TB” company, how the TB Company encounter the problems on working capital controlling, and by integrating the logistic flow, information flow and capital flow among the each chain from supplier to final customer, strengthening the management of working capital risk control and what’s their steps on this improvement.
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