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论文编号：	8707
作者编号：	2120142856
上传时间：	2016/12/7 15:37:31
中文题目：	基于JIT的汽车材料供应商供应链风险管理研究
英文题目：	The Research on Supply Chain Risk Management of Automobile Material Supplier Based on JIT
指导老师：	王全喜教授
中文关键字：	风险；风险管理；授信额度；JIT供应链；内部控制
英文关键字：	risk； risk management； credit position； JIT supply chain； internal control
中文摘要：	汽车制造企业的JIT供应链模式以其准时、高效、节约的特色不仅被汽车领域的制造商广泛应用，在其他制造领域中也被广泛借鉴。然而，由于JIT供应链模式的零库存理念受汽车销售终端市场巨大波动的影响，供应链上的供应商企业也同时也承受着巨大的风险。特别是随着现在中国经济下行压力的不断增大，市场的不确定因素也因此不断增多，JIT供应商企业如何在日趋激烈的竞争市场里求得生存，是许多企业今后需要不断面临和解决的一个重大问题。企业除了不断地开发新的市场以求得自身的可持续发展之外，同时也需要考虑如何能够更好地管理企业自身JIT供应链的风险，以确保企业自身经营的稳定运转。针对客户的应收账款、企业自身的库存以及在这前期与客户之间的销售成交和与供应商采购成交等的授信额度的风险管理都是企业对JIT供应链风险管理的有效保全措施之一。然而国内的大部分企业对于JIT供应链的风险管理及内部控制大多停留于理论以及制度的建设，在如何进行实际的管理与管控上与国外相比则缺乏更为详尽的措施与具体手段。 作为日本的一家跨国性贸易商社SC公司在流动性资产的风险管理上有着多年积累的有效经验，本文根据SC公司在中国汽车制造业原材料的JIT供应链风险管理为案例背景，以COSO委员会提出的《企业风险管理—整体框架》为理论依据，针对汽车行业的客户信用风险以及其商品的市场风险等问题进行深入剖析。通过SC公司如何利用授信额度和内部控制等的管理措施以达到对日常JIT供应业务的风险管理的分析与研究，从而总结出SC公司对于JIT供应链的风险管理的构架与流程。另外，SC公司的风险管理的最大特点不仅仅在于其风险管理的角度与方法的创新，同时还体现在其风险管理并不是强调只以会计、财务或者是风险等公司管理部门为主体的管理模式，而是强调以销售部门为先导部门的新型管理思维模式。 本文在介绍了研究的背景、意义、目的以及研究方法和论文框架的基础之上，回顾了国内和国外的风险管理研究的发展历程，同时特别针对JIT供应链模式以及授信额度管理的理论作以阐述。从第三章本文对汽车行业的外部环境以及内部环境进行了概述。通过对采购、存货、销售成交、应收账款等一系列的业务流程以及对客户企业的财务状况和经营状况的分析，从而对JIT供应链管理存在的风险问题进行了研究和梳理。第四章，针对上述风险问题分别针对JIT供应链的采购、存货、销售成交和应收账款中存在不同风险问题，具体讨论SC公司是如何通过事前授信额度管理和事后的内部控制机制来实现对JIT供应链的上下游企业进行全面风险管控的目标。第五章，在充分研究SC公司现有的JIT供应链的风险管理模式和流程的基础之上，针对其内部控制环境以及JIT供应链的风险管理方法提出进一步的改善意见和可行性措施。最后一章结论部分除了对本文的研究内容进行总结归纳，还对本文研究的创新处和局限性作以阐明，并对未来JIT供应链的风险管理还需改进之处作以进一步展望。
英文摘要：	JIT supply chain mode of automobile manufacturing enterprises is not only widely used by manufacturers in the automotive field, but also widely used in other manufacturing fields with its characteristics of JIT, high efficiency and saving. However, the zero inventory concept of JIT supply chain mode as well as the impact of the huge volatility by the end market of the car sales, the suppliers on JIT supply chain have also suffered a huge risk. Especially now with the China's economic downward pressure increasing, and thus market uncertainty is increasing, how JIT suppliers to survive in the increasingly fierce competition in the market will be many enterprises continue to face and solve a major problem in the future .In addition to Enterprise constantly develop new markets in order to achieve its sustainable development, also need to consider how to better manage their JIT supply chain risk management, to ensure the stable operations of enterprise itself. It is one of effectively protective measures for JIT supply chain risk management that enterpirses manage the accounts receivables, own inventory, credit position for sales contract and purchases contract. However, the majority of domestic enterprises for risk management and internal control of JIT supply chain mostly stay in theories and system construction, but how to carry out the actual management and control in comparison with that of foreign countries is the lack of more detailed measures and concrete means. As a multinational trading SC company of Japan has a lot of effective experiences in the risk management of liquid assets with accumulated over the years. In this thesis, we take the JIT supply chain risk management of SC company in China's automobile manufacturing industry raw material as the case background and "Enterprise Risk management - Integrated Framework" proposed by COSO committee as the theory basis, we carry on a depth analysis for the credit risk of the costomers in automotive industry and the market risk of commodity. Through the analysis and research about how SC company to use credit management measures and inter control etc. to control the risk of the daily JIT supply business, and to summarize the framework and process of SC company for the risk management of JIT supply chain. In addition, the biggest characteristic of SC company risk management is not merely the innovation in the perspective and method, meanwhile, It emphasiaze not only the Accounting, Finance or Risk etc. management department of the company as major management pattern, but the Sales department as a precursor to this new management thinking mode. This thesis reviews the development of risk management research in China and aboard, and makes a discussion about the theories of JIT supply chain model and the credit management based on the introduction of background, significance, purpose, research methods and the framework. The third chapter summarizes the external and inernal environment of the automobile industry. Through an analysis for procurement, inventory, sales contract, accounts rreceivable and so on business processes and the financial and operational status of customers, researchs and summarizes the whole risk problems in JIT supply chain management. The fourth chapter, aiming at the risk problems of procurement, inventory, sales contract and accounts receivable in JIT supply chain, discusses how SC company to achieve the goal of comprehensive risk management for the upstream and downstream enterprise in JIT supply chain through the credit position management and internal control system. The fifth chapter puts propose a further improvement suggestions and feasible measures for the internal control environment and JIT supply chain risk management measures, based on the full study of SC Company in current JIT supply chain risk management mode and process. The last chapter is the conclusion of this thesis, which makes an outlook about that the risk management of the future JIT supply chain needs to be further improved, besides, which clarifies the innovation and limitation of this study.
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