【作者】 杨晓慧；

【导师】 杨婷蓉；

【作者基本信息】 山东大学 ， 审计硕士（专业学位）， 2018， 硕士

【摘要】 近年来转型升级一直是我国经济发展的主题,从整个宏观经济体系到许多企业的发展都在倡导转型升级战略。许多企业通过转变发展方向、调整发展战略蒸蒸日上,也有许多企业在转型升级中经营失败。选择了转型升级发展战略的企业面临着更为复杂变化的环境带来的多重的风险,因此,企业在转型升级期间应该结合企业所处的内外部环境特点进行有效的转型升级风险管理,以合理保证企业制定的转型升级战略目标能够得到实现。本文案例研究的对象R公司是一家风力发电机电控设备研究开发、设备生产、销售和提供售后服务的高新技术企业,在对公司调研过程中发现公司于2016年底制定了转型升级战略规划,但没有针对公司的转型升级战略目标建立相应的风险管理体系。通过对风险管理相关理论的研究和了解,本文对R公司转型升级期间的风险管理将基于全面风险管理整合框架建立。本文首先介绍了 R公司的基本概况,之后对R公司的企业升级的战略规划进行充分介绍,然后基于对R公司调研的结果,基于企业风险管理整合框架八要素分析R公司风险管理的当前的状况和困境。然后根据对R公司转型升级风险调研的了解,初步识别出R公司转型升级风险,并结合全面风险管理初始信息识别框架建立了风险事项识别框架。在风险识别的基础上运用层析分析法和模糊综合评价法,分别对R公司转型升级风险识别框架中每一项风险的权重和发生的可能性进行定量分析,计算出每项风险的风险值,根据风险值排序得到转型升级期间的重大风险。在风险评估的基础上针对每项风险和整体的风险管理体系设计具体的风险应对措施。研究发现R公司转型升级期间面临着复杂的内外部风险,会阻碍R公司转型升级战略目标的实现,R公司十分有必要在实施转型升级战略期间实施全面风险管理。本文建立了以风险识别、风险评估和风险应对措施为主的转型升级全面风险管理体系。通过全面风险识别和定量的风险评估,分析出R公司转型升级期间的11项重大风险,针对转型升级的重大风险设计了风险应对措施,希望能对其他实施转型升级发展战略的公司的全面风险管理研究提供借鉴意义。更多还原

【Abstract】 In recent years,the transformation and upgrading have been the theme of China’s economic development.From the macroeconomic system to the development of many enterprises,the strategy of transformation and upgrading is advocated.Many enterprises are turning a thriving business by changing the direction of development and adjusting their development strategies.Many enterprises have also failed in the course of their transformation and upgrading.Enterprises that have chosen a transformation and upgrading strategy are faced with multiple risks arising from a more complex and changing environment.Therefore,enterprises should conduct effective transformation and upgrade risk management in combination with the internal and external environment characteristics of the enterprises during the transformation and upgrading so as to be reasonable Ensure that the strategic goals of transformation and upgrading formulated by the company can be achieved.The object of this case study R Company is a limited liability company whose main business is R&D of wind turbine electrical control equipment,equipment production,sales and after-sales service.During the investigation of the company,R company established the strategy of transformation and upgrading in 2016 Planning,but not for the company’s transformation and upgrading of strategic objectives to establish a corresponding risk management system.Through the research and understanding of the theory of risk management,this paper establishes the risk management during the transformation and upgrading of R company based on the comprehensive risk management integration framework.This paper first introduces the basic situation of R company,then introduces the R company’s strategic plan of enterprise upgrade fully,and then based on the result of the R company’s research,based on the eight elements of the enterprise risk management integration framework,analyzes the R company’s current situation of risk management And dilemma.Then based on the research on R company’s risk of upgrading and upgrading,R company’s risk of transformation and upgrading is initially identified,and a risk identification framework is established based on the comprehensive information management framework of risk management.On the basis of risk identification,tomographic analysis and fuzzy comprehensive evaluation method are used to quantitatively analyze the weight and occurrence probability of each risk in the R company’s transformation and upgrade risk identification framework,and calculate the risk value of each risk.,According to the order of risk values,the major risks during the transformation and upgrading are obtained.Based on the risk assessment,specific risk responses are designed for each risk and the overall risk management system.The research found that R company faces complicated internal and external risks during the transition and upgrade,which will hinder the realization of R company’s transformation and upgrade strategic goals.It is very necessary for R company to implement comprehensive risk management during the implementation of the transformation and upgrade strategy.This paper establishes a comprehensive risk management system of transformation and upgrading based on risk identification,risk assessment and risk response measures.Through comprehensive risk identification and quantitative risk assessment,11 major risks during the transformation and upgrading of Company R were analyzed,and risk response measures were designed for the major risks of transformation and upgrading.It is hoped that it can provide reference for the comprehensive risk management research of other companies that implement transformation and upgrading development strategies.更多还原