【作者】 彭丽；

【导师】 陈杰；

【作者基本信息】 南京理工大学 ， 管理科学与工程， 2014， 硕士

【摘要】 在全球一体化和竞争日益激烈的供应链环境中,供应链节点企业间的财务关系也变得更加密切,利益关系更加复杂,供应链节点企业所产生的财务风险会通过供应链传播至上下游的其他合作伙伴,并影响它们的生产运营活动。近年来屡次发生的供应链财务危机事件表明供应链财务风险传导具有普遍性和动态性。因此,研究财务风险在供应链企业之间的传导机制,构建供应链财务风险传导的综合评价模型,有助于企业从供应链的角度剖析财务风险及其传导对其他成员企业所造成的影响,从而建立链内节点企业防范和控制财务风险的合理策略,该研究具有重要的理论和现实意义。本文首先回顾并梳理国内外相关文献,对财务风险与供应链风险传导的相关理论进行了总结和归纳。随后,从财务视角出发,本文研究和剖析了供应链财务风险传导的概念、分类与基本机制,由此揭示出影响财务风险在供应链中传导的三个关键要素,并逐一对其进行了深入分析。在此基础上,本文科学选用财务和非财务指标,构建了供应链财务风险传导结果综合评价指标体系,并结合模糊综合评价法与层次分析法,建立了供应链财务风险传导结果递阶层次评价模型,以评估财务风险传导对节点企业所产生的影响。之后,本文对如何监测与防范基于传导而产生的供应链财务风险进行了探讨,提出了供应链财务风险传导控制体系模型,构建了供应链财务风险传导预警系统,提出了适当的风险控制策略。最后,本文以JI)公司LED灯具生产的供应链作为财务风险传导综合评价及控制研究的案例对象,依照前文所构建的模型,对JI)公司所面临的五项财务风险传导进行了综合评判和深入分析,并提出了供应链财务风险应对的策略和思路。更多还原

【Abstract】 In the supply chain environment that with increasing globalization and fierce competition, the financial relationships between node enterprises become more and more closely, interests relationships become more and more complex, which result in that the financial risk arising from one node enterprise will transmit to other supply chain partners and affect their production and operation activities. The frequent occurrence of finance crisis accidents in supply chain in recent years shows that the financial risk transmission in supply chain features universality and dynamics. Therefore, the research on the transmission mechanism of financial risk among node enterprises and building a comprehensive evaluation model on financial risk transmission in supply chain helps to analyze the effects of financial risk transmission on node enterprises from the perspective of supply chain and puts forward some effective measures to manage and control the financial risk transmission in supply chain, which is of great theoretical and practical significance.This paper firstly reviews the related literature inside and outside in China, and briefly summarizes the theory about financial risk and supply chain risk transmission. Then this paper analyzes the concept, classification and basic mechanism of financial risk transmission in supply chain, reveals and deeply analyzes three key factors which influence transmission of financial risk in supply chain. On that basis, this paper scientifically chooses some financial and non-financial indicators to construct an evaluation index system of financial risk transmission in supply chain. With the combination of FCE method and AHP, this paper establishes an evaluation model to evaluate the results of financial risk transmission in supply chain. After that, this paper discusses how to monitor and guard against the financial risk in supply chain generating from transmission including the presentation of control system model and construction of early warning system on financial risk transmission in supply chain and adaption of reasonable suggestion on risk control strategy. Finally, this paper takes the supply chain of LED lamp in JD company as an example of comprehensive evaluation and control strategy of financial risk transmission and comprehensively evaluate and deeply analyze five types of financial risk transmission that JD company faces in the supply chain on the basis of the model established above, and presents some thinking on selecting appropriate measures.更多还原