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负运价的财务原因与管理策略——中国海运业负运价案引发的思考
引用本文:常叶青.负运价的财务原因与管理策略——中国海运业负运价案引发的思考[J].中国流通经济,2008,22(11).
作者姓名:常叶青
作者单位:山东工商学院会计学院,册东烟台,264005
摘    要:在国际海运市场上,由于竞争激烈,海运运价日益下滑。海运企业为了揽活,以不收钱甚至倒贴钱的方式,将货主的货物送达目的港口,出现了零运价和负运价现象。文章提出,负运价其实是中国海运业的一种高风险财务策略,负运价并不等于负的运费收入,负运价的实施只是削减了利润,并不意味着海运企业必然亏损,甚至有时还有利可图。负运价将导致市场无序化,带来海运企业更高程度的经营风险。因此,必须在宏观上加强法律法规约束,树立共赢的财务理念,追求卓越的服务质量,开创新的市场空间,确立战略管理思维,并实行相对谨慎的财务管理策略,以加强对海运业的管理,促进海运业稳健发展。

关 键 词:负运价  中日航线  经营杠杆  财务政策  战略思维

Financial Reason for the Negative Freight and the Strategy of Management——The Negative Freight Document Initiation Ponder for Chinese Shipping Industry
CHANG Ye-qing.Financial Reason for the Negative Freight and the Strategy of Management——The Negative Freight Document Initiation Ponder for Chinese Shipping Industry[J].China Business and Market,2008,22(11).
Authors:CHANG Ye-qing
Abstract:Since "Topics in Focus "the program had broadcast after "Marine transportation startled Presently the negative freight", the negative freight of the shipping industry have become the topic which quite receives pays attention.This article draws up from the financial angle of view analyzes the financial reason which the Chinese marine transportation enterprise the negative freight produces, and in this foundation proposed the negative freight actually are the Chinese shipping industry one kind of high risk financial strategy, it is profitable, but also has the possibility because of to adopt this strategy to cause the marine transportation enterprise higher degree management risk, therefore, this article proposed in under the national law laws and regulations restraint, the Chinese marine transportation enterprise will have the financial idea, the pursue remarkable grade of service, the establishment strategy management thought, the implementation relatively discrete financial control strategy which will set up altogether wins is only in the future health development basic outlet.
Keywords:the negative freight  routes of China and Japan  operating leverage  financial policy  strategic thought
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