【作者】 李鑫；

【导师】 梅付春；

【作者基本信息】 河南农业大学 ， 会计（专业学位）， 2021， 硕士

【副题名】以T公司为例

【摘要】 新冠肺炎疫情在寰球蔓延,给世界经济构成严重打击,对国内小微企业的生存与发展带来严重威胁,这种严峻的形势会随着疫情的持续而长期存在。新发展格局在这一环境下成为应对和抵御国际环境动荡的指导思想,对小微企业同样需要深入理解这一理念,并应用到对存货风险的识别和防控中。本文旨在对于新发展格局下小微企业的存货风险进行分析,构建小微企业存货风险防控体系,为小微企业识别和防控存货风险提供理论和实践指导,为当地政府决策提供理论依据和政策建议。本文综合国内外市场环境、产业链上下游和企业内部治理层面,创新地从微观、中观、宏观三个视角,结合定性分析与定量研究,通过实地调查、案例分析、构建存货风险评价指标体系等方法,以T公司为例,对小微企业存货风险管理进行了全方位的梳理和深入剖析,全方位、多角度、多层次地识别、分析、度量,构建了小微企业存货风险评价指标体系和存货风险防控体系,进一步探索了小微企业的存货风险的评价和度量方法,拓展了小微企业存货风险防控新机制研究,丰富了小微企业存货风险的研究成果。在相关概念和文献的基础上,按照“理论描述—现状分析—机制构建—政策建议”的思路进行写作,研究内容主要包括四部分:第一部分阐述新发展格局和存货管理理论,并对目前的研究成果进行总结和评价;第二部分分析当前环境下小微企业面临的存货风险特征和风险传导机制;第三部分根据调查走访获得的数据,对T公司的存货现状和特征进行全面评价;第四部分围绕T公司存货风险,确定风险防控体系重构思路,设定风险观测点,根据调查数据设立风险评价指标评价体系,识别、剖析T公司存货风险,并度量和确定其风险等级,通过结果分析验证存货风险防控体系有效性。研究结论表明:第一,在新冠疫情影响下,小微企业存货风险的特征和传导机制有着独特的特点;第二,本文构建的存货风险防控体系,经验证是有效的,可以客观地分析、评价小微企业当前存货风险等级;第三,在新发展格局下构建全方位的存货风险防控体系是十分必要的。上述结论具有一定的研究意义:第一,本文的研究结论,丰富了小微企业存货风险研究成果,构建的存货风险防控体系创新了小微企业存货风险分析、评价、度量的方法,在一定程度上填补了现有小微企业存货管理的缺陷;第二,本文构建的小微企业存货风险防控体系,具有普遍适用性,可以应用于较多的加工制造类小微企业的存货风险管理,也可以为这些企业识别、分析、评价自身存在的财务风险提供一定借鉴,同时也可以帮助当地政府更深入地了解当地小微企业的风险状况,并制定和采取有针对性的激励、保障政策。更多还原

【Abstract】 The COVID-19 epidemic is spreading around the world,posing a serious blow to the world economy and posing a serious threat to the survival and development of domestic small and micro enterprises.This grim situation will persist for a long time with the continuation of the epidemic.In this environment,the theory of new development pattern has become the guiding ideology for coping with and resisting international environmental turbulence.Small and micro enterprises also need to have a deep understanding of this concept and apply it to the identification,prevention and control of inventory risks.This paper aims to analyze the inventory risks of small and micro enterprises under the new development pattern,construct the inventory risk prevention and control system of small and micro enterprises,provide theoretical and practical guidance for small and micro enterprises to identify and control inventory risks,and provide theoretical basis and policy suggestions for local government decision-making.In this paper,the comprehensive domestic and international market environment,the industrial chain and enterprise internal management level,from the micro,meso,and macro three innovation Angle of view,combining qualitative analysis with quantitative research,through field investigation,case analysis,methods of risk evaluation index system,build inventory in T company,for example,for small micro enterprise inventory management to carry on the comprehensive and in-depth,All-round,multi-angle,multi-level identification,analysis,measurement,build the evaluation index system of small micro enterprise inventory risk and inventory risk prevention and control system,and further explore the small micro enterprise inventory risk measurement method of the evaluation and expand the small micro enterprise inventory risk prevention and control new mechanism research,enrich the research results of small micro enterprise inventory risk.On the basis of relevant concepts and literature,the paper is written according to the thinking of "theoretical description--current situation analysis-mechanism construction--policy suggestions".The research content mainly includes four parts:The first part elaborates the theory of new development pattern and inventory management theory,and summarizes and evaluates the current research results;The second part analyzes the inventory risk characteristics and risk transmission mechanism faced by small and micro enterprises in the current environment.The third part makes a comprehensive evaluation of the inventory status and characteristics of Company T according to the data obtained from investigation and visit.The fourth part focuses on the inventory risk of Company T,determines the reconstruction ideas of the risk prevention and control system,sets up risk observation points,establishes the risk evaluation index evaluation system according to the survey data,identifies and analyzes the inventory risk of Company T,measures and determines its risk level,and verifies the effectiveness of the inventory risk prevention and control system through the result analysis.The conclusions are as follows:First.under the influence of COVID-19,the characteristics and transmission mechanism of inventory risk of small and micro enterprises have unique characteristics;Second,the inventory risk prevention and control system constructed in this paper has been verified to be effective by the actual situation of T Company,which can objectively analyze and evaluate the current inventory risk level of small and micro enterprises.Third,under the new development pattern,it is very necessary to build a comprehensive inventory risk prevention and control system.The above conclusions have certain research significance.First,the research conclusions of this paper enrich the research results of inventory risk of small and micro enterprises.The inventory risk prevention and control system constructed by this paper innovates the methods of inventory risk analysis,evaluation and measurement of small and micro enterprises,and fills the defects of existing inventory management of small and micro enterprises to a certain extent.Second,this paper builds the small micro enterprise inventory risk prevention and control system,a universal applicability and can be used in the manufacture of more stock of small micro enterprise risk management.can also for these enterprises to identify,analyze,evaluate the financial risk of the own existence provides a certain reference,at the same time can also be for the local government more deeply understand the status of the local small micro enterprise risk.We will formulate and adopt targeted incentives and guarantee policies.更多还原