【作者】 刘爽；

【导师】 翟军；

【作者基本信息】 大连海事大学 ， 管理科学与工程， 2008， 硕士

【摘要】 随着市场经济的发展以及经济的全球化扩张,企业面临的不确定性因素越来越多,因此现代企业必须重视风险管理,提高抗风险的能力。目前,理论界和管理者对于风险管理理论和具体风险防范研究比较深入,但对于中小型企业的全面风险管理和评估缺少系统、综合的分析研究。本论文通过对中小企业风险评估的分析,介绍企业风险评估综合评估法的原理和其有效性,从而敦促中小企业树立风险理念、增强风险管理意识,以适应经济全球化的市场竞争。具体现实意义主要表现在以下几个方面:第一,风险管理有利于维持中小企业生产经营的稳定;第二,风险管理有利于保护中小企业资产的安全和完整;第三,风险管理有利于提高中小企业的经济效益;第四,风险管理有利于实现中小企业的经营活动目标;第五,风险管理有利于中小企业做出正确的决策;第六,风险管理有利于中小企业更好的适应市场经济形式。全文共分为五部分。首先,对课题的研究意义进行阐述,并简介国内外企业风险管理研究的动态情况。其次,从中小企业的发展概况出发,对中小企业风险管理的现状及特点进行了详细阐述,提出风险管理对中小企业发展的重要意义。第三部分,对常用企业风险评估方法进行了评价,并指出常用方法的缺陷。第四部分在常用风险评估方法的基础提出了改进的风险评估方法——企业风险评估综合评估法。然后系统论述企业风险评估的综合评估方法方法的原理。最后,为验证企业综合评估法的有效性,以一个发展良好的中型房产企业为实例,以综合评估法对其进行实证研究,求得整个企业的风险值,评估该企业的JxL险程度,帮助管理者找出企业存在风险的环节,以判断综合评估法的准确性和实用性,进而确定企业的风险水平。更多还原

【Abstract】 With the rapid development of the global market, finance and economy, enterprises are facing more and more uncertainty, which increases the formation of enterprise risk, so modern enterprises have to attach great importance to risk management, and enhance the capability of risk resistance. At present, while managers have conducted a lot of research into the theories of risk management and the prevention of certain risk, there still lack systematical and synthetic analysis and probe into the overall risk management and judgement of small and medium enterprises.By analyzing the SMEs risk assessment, the paper aims to introduce the principles and effectiveness of the Risk-focused Evaluation so as to urge Chinese enterprises to establish the concept of risk, and enhance awareness of risk management in order to adapt to economic globalization and market competition. The main specific practical significance goes in the following: To begin with, risk management will help maintain the stability of the production and operation of SMEs; Secondly, risk management is conducive to protect the safety and integrity of the assets of SMEs ; Thirdly, risk managementwill help improve the economic efficiency of enterprises; Fourthly, risk management will help to achieve the objective of the SMEs business activities; Fifthly, risk management will help SMEs make the right decision; Sixthly, risk management is benefitial to SMEs to better adapt to the marketing economy.This paper is broradly divided into five parts. Firstly, the significance of the project is formulated and the related domestic and foreign research are introduced; Secondly, from the development of SMEs, the status and features of the SMEs risk management are elaborately stated and the significance of studying the SMEs risk management is put forward. Then, selecting risk assessment and risk identification as the studying object, the paper evaluates the commonly used method of the enterprises risk assessment and points out their defects and shortcomings. In the fourth part, based on the above analysis, the Risk-focused Evaluate is strongly recommended. And the paper demonstrates the overall principles of the Risk-focused Evaluation. In the last part, to validate the effectiveness of Risk-focused Evaluation, this paper selects a well-developed medium-sized real estate enterprise, based on the company’s information and data, using Risk-Focused Evaluate to analyze it for empirical research; then obtains the enterprise’s risk value, and further judge the degree of risk. Then helps the managers identify the enterprises where is at risk.The practical example proves that the method can assess the enterprise’s risk more comprehensively and objectively and can wisely determine the level of the enterprise’s risk.更多还原