【作者】 李凌；

【导师】 范秋芳； 张振宁；

【作者基本信息】 中国石油大学(华东) ， 工业工程（专业学位）， 2015， 硕士

【摘要】 目前,财务风险管理是包括国有企业在内的现代企业生产经营和发展中的重要问题之一。由于社会政治、经济的快速发展以及科技革命日新月异的变化,企业日益面临更加不确定性的经营环境、更多的风险因素、更为激烈的竞争和生存发展的严峻挑战。在这种大背景下,拥有近千人的测井处需要树立更全面、更科学的价值管理观点,正确评估测井处在专业领域内的财务风险,实施“走出去”基本战略,逐步转移业务重心,不断拓展外部项目,形成国际化竞争的新优势。财务风险管理是JS公司测井处(下文简称测井处)经营工作的组成部分,测井处对装备、人员素质等各方面需求远远高于其他专业企业,如何选取合适的数据,确立评价风险,形成测录井企业自己的评价参数和体系是本文研究的关键问题。本文将价值管理的核心理论作为出发点,从广义财务风险的角度,设立企业日常经营风险的定量风险因素和定性风险因素,引入沃尔评分法和模糊综合评价法。首先运用沃尔评分法计算定量风险百分制的评估数值,接着用模糊综合评价法分别测算出定量、定性风险的相对数值,最后倒推出定量、定性风险的百分制评估数值,设立风险级别标准,明确分级风险,得出风险层级。通过对计算结果的分析,得出了具体结论,为企业的下一步经营提供工作方向,同时也为石油工程企业计算不同种类的风险百分制基础数值,为以后的财务风险提供依据。更多还原

【Abstract】 At present,the financial risk management is one of the important problems in modern enterprise production,operation and development including state-owned enterprise.Due to the rapid development of social politics and economy and the rapid innovation of science and technology,the enterprise is facing more uncertainty in the operating environment,more risk factors,more fierce competition and the challenge from survival and development.In this context,the Geological logging Department,with nearly a thousand staff,needs to establish a more comprehensive,more scientific view of value management,correctly evaluate geological logging department in the field of financial risk,implement the “going out” strategy,gradually shift the focus of business,continuously expand the external project and establish new advantages in international competition.The financial risk management is an important part of enterprise operation.As a geological logging enterprise,the demand for equipment,the quality of personnel and all other aspects is much higher than other professional enterprises.It is a key problem in the research that how to select the appropriate data,establish risk assessment and set up evaluation parameters and system of logging enterprise.This paper choses the core theory of value management as starting point,from the perspective of the broad financial risks,establishes quantitative risk factors and qualitative risk factors of daily business risk by introducing The Wall Method and The Fuzzy Comprehensive Evaluation Method.First calculate out the percentile evaluation value of quantitative risk with The Wall Method,then calculate out the relative values of quantitative and qualitative risk respectively with The Fuzzy Comprehensive Evaluation Method,finally figure out the percentile evaluation values of quantitative and qualitative risk,set up the risk level standard,determine the risk level and grade the risk level.Through the analysis of the calculation results,a specific conclusions can be drawn,which can direct the enterprise operation and calculate various kinds of risk percentile basic values for petroleum engineering enterprises,provides a basis for future financial risk.更多还原