浅谈企业的财务风险及其管理

企业在生产经营过程中常常会面临各种各样的风险，企业风险内容广泛，尤以财务风险最为重要。本文就财务风险的内容、成因以及管理策略进行初步探讨。     

国际工程总承包应收账款风险及管理

文章对企业形成应收账款风险的内部原因进行了分析,提出了应收账款常见风险的管理策略;进一步分析了国际工程总承包应收账款的风险的特殊性,并针对国际工程总承包应收账款的特点,探讨了国际工程总承包应收账款的管理策略。     

税务风险的控制研究

本文首先讲了税务风险的种类,然后谈了企业税务管理策略及方法。     

如何运用会计管理控制企业风险

企业财务风险是指企业由于举债而带来的各种不确定性或蒙受损失的可能。当前,我国企业已经进入了高财务风险时期,发展趋势令人担忧,预防和解决财务风险的任务日益紧迫。对企业财务风险管理的概念、特点、形成原因、必要性、管理策略进行了论述。     

风险导向下房地产并购重组中的税务管理策略

目前房地产企业正面临政策调整,市场竞争十分激烈,为减轻企业发展压力以及进一步扩大企业的发展规模,房地产企业选择以并购重组的方式来解决当前的经营问题。本文主要从风险导向下,对房地产企业并购重组的税务管理进行研究,从并购重组税务管理入手,分别分析房地产企业并购重组中税务筹划以及管理的影响因素、风险以及问题,最后结合问题以及实际情况提出优化企业并购重组税务的管理策略,以期为房地产企业解决并购重组税务筹划难题提供有效建议。     

基于风险矩阵的采购风险管理策略

企业采购风险管理是将采购管理与风险管理结合的研究领域,对企业的经验成果和长期发展具有十分深远的影响。本文以风险管理学科中的风险矩阵为基础,将采购风险按照风险概率和风险危害进行分类,并分别给出了四种采购风险的管理策略,旨在强调企业在进行采购风险管理时也存在机会成本的问题,有效进行风险管理活动的前提是正确识别该风险,努力提高采购风险管理的效率。     

如何运用会计管理控制企业风险

企业财务风险是指企业由于举债而带来的各种不确定性或蒙受损失的可能.当前,我国企业已经进入了高财务风险时期,发展趋势令人担忧,预防和解决财务风险的任务日益紧迫.对企业财务风险管理的概念、特点、形成原因、必要性、管理策略进行了论述.     

新时期加强建筑工程管理中安全管理的具体策略

在建筑工程项目施工建设中,存在着较多的安全风险因素,一旦针对这些安全风险因素缺乏有效的管理与控制,将可能引发较为严重的安全事故,进而给建筑企业带来重大的经济损失.因此,建筑企业应对建筑工程安全管理引起充分的重视,并针对建筑工程项目施工建设中存在的主要安全风险因素,采取科学的安全管理策略,以保证建筑工程项目的施工质量和施工安全.本文首先对建筑工程项目施工中存在的主要安全风险展开分析,然后从技术角度安全风险和制度角度安全风险管理,提出对应的安全管理策略,希望能够对安全管理工作开展产生帮助.     

浅析企业内部审计风险及控制

随着经济的不断发展,企业竞争压力的增大,企业面临的风险也越来越多。其中,内部审计风险日益增加,对企业的长远发展构成了很大的影响。本文首先阐述了内部审计的概念,然后分析了山西内部审计中存在的风险,最后结合实际情况,提出内部审计的管理策略。     

谈企业外汇风险管理的财务策略

企业外汇风险管理是现代企业管理中的一个重要内容。本文通过对外汇风险的种类、特性等方面的分析，揭示企业经营管理过程中的外汇风险管理的必要性，并从财务方面探析外汇风险的管理策略。     

Local institutional shareholders and corporate hedging policies

This paper examines the effectiveness of monitoring function from institutional investors on corporate hedging strategy in Taiwan over the period from 2005 to 2012. The empirical results show that institutional investors are effective monitors of corporate risk management to enhance the probability and extent of hedging. In addition, the monitoring function from institutional investors is effective for mitigating the risk-shifting problem of high leveraged firms. Moreover, local institutional investors play more important role in monitoring distressed firm's magnitude of hedging than foreign institutional investors. These results are robust to the consideration of endogeneity, selection bias, and industrial difference. This is the first empirical evidence in the literature regarding the monitoring effect of institutional investors on risk management strategy from the angle of monitoring costs.     

Choosing between single and multiple sourcing based on supplier default risk: A real options approach

The selection of a given purchasing strategy is a central activity in risky environments. Single sourcing, a powerful approach in a stable environment, can amplify a firm's exposure to risk (e.g., supplier's default) in the presence of uncertainty. Multiple sourcing, however, presents higher costs due to the management of more than one supplier. A correct evaluation from a risk management perspective is needed. This paper proposes the Real Options approach for valuing the probabilistic benefits of multiple sourcing in managing the supplier default risk (to be compared with the related higher costs). A computational model, based on the Monte Carlo simulation, was developed. The results show the (probabilistic) advantages of adopting the multiple sourcing strategy in risky environments for a specific case. The proposed sensitivity analysis is aimed at identifying the impact of the most important transactional parameters on the differential benefits of the two sourcing strategies. Thus, the model and its managerial implications represent a valid support for the decision-making process in the presence of uncertainty.     

信贷资产组合保险策略定价研究

本文探讨了信贷资产组合保险策略在信用风险管理领域的地位。基于CreditMetrics模型，提出了信贷资产组合保险策略的定价算法，这是对主流风险计量模型的一种全新尝试。处理的过程对CreditMetrics的VaR技术做了一些细节上的变换，通过蒙特卡洛模拟得到了较理想的运算结果。最后对模型的实施提出了合理的建议。     

Sustainable inventory management in blood banks considering health equity using a combined metaheuristic-based robust fuzzy stochastic programming

This study examines the challenges of healthcare systems toward sustainable inventory management of blood products. In this regard, three main goals are pursued; First, promoting social equity in providing medical services to various patients and reducing the risk to lives. Second, the optimal management of medical products in a way that minimizes economic costs. Third, optimal management of biological waste due to inventory corruption and reduction of greenhouse gas emissions caused by transportation, to the least environmental pollution. To achieve these purposes, a practical demand-driven multi-objective inventory model is presented by utilizing hybrid policies in an uncertain environment. In the proposed model, the demands are in two types, including elective and non-elective. These demands are classified according to their medical urgency, substitution allowance, and product freshness. A hybrid robust fuzzy stochastic programming approach is applied to capture real-world uncertainties. The proposed model is implemented for blood platelet. The solution is obtained using a combined metaheuristic technique established on genetic algorithms and simulated annealing according to global and local search paradigms. To create a proper perspective for decision-makers, sensitivity analysis is performed. Besides, the performance of the model is proved by the realization. The results show that the performance of the proposed RFSP model is better than the Nominal model. Also, it performs well in minimizing the overall system costs and environmental degradation, besides reducing shortage and wastage. It is also effective for taking steps toward equity in health and suggests a proper strategy for dealing with emergencies.     

卷烟企业品牌风险管理研究

品牌是企业核心价值与核心竞争力的重要体现,实施卷烟品牌战略对于卷烟企业可持续发展具有重要的推动作用。卷烟品牌风险管理作为卷烟企业品牌战略的重要组成部分,是卷烟企业进一步加强品牌战略的重要保证。本文通过分析卷烟品牌价值链中风险的形成机理,建立了集风险识别、风险评估、风险控制于一体的卷烟品牌风险管理体系,为卷烟企业强化品牌管理、构建品牌战略提供了可借鉴的研究成果。     

Bayesian Inference in Spatial Sample Selection Models

In this study, we consider Bayesian methods for the estimation of a sample selection model with spatially correlated disturbance terms. We design a set of Markov chain Monte Carlo algorithms based on the method of data augmentation. The natural parameterization for the covariance structure of our model involves an unidentified parameter that complicates posterior analysis. The unidentified parameter – the variance of the disturbance term in the selection equation – is handled in different ways in these algorithms to achieve identification for other parameters. The Bayesian estimator based on these algorithms can account for the selection bias and the full covariance structure implied by the spatial correlation. We illustrate the implementation of these algorithms through a simulation study and an empirical application.     

基于战略匹配和层次分析的企业IT治理关键问题决策

企业战略与IT战略之间的匹配是确保IT治理取得良好绩效的重要前提。企业的IT治理必须完成五个关键问题的决策。为有效地将战略对应的思想转化为量化模型,支持企业决策,本文引入网络层次分析法模拟企业战略与IT战略之间的匹配关系,分别借用Porter的战略管理理论和Henderson的战略匹配模型代表企业战略和IT战略,提出了基于战略匹配的企业IT治理五个关键问题决策模型,并通过实例分析与运算验证了该模型的有效性。     

浅议“企业战略风险管理”

在新经济时代下,通过对现代企业战略风险管理的分析,提出企业风险管理的重要性和着眼点。     

风险管理在企业经营中的应用研究

本文运用相关的风险管理理论和研究方法,从风险的定义入手,对企业风险的来源进行分析和梳理,最后从企业组织结构和企业战略的角度构造了企业全面风险管理的框架,以帮助和指导我国企业展开风险管理工作,提升风险管理水平,最终实现企业目标。     

供应不确定下基于Supply-hub的供应商选择和库存协同决策

针对由供应商、Supply-hub和制造商组成的三级供应链的多产品供应商选择和库存协同问题,考虑供应商存在延迟交付风险、供应数量约束,以供应链运作成本最小为目标,构建整数规划模型。分析结果表明:在一定的条件下,总存在最优的供应商选择方案和库存策略;当供应商的延迟交付概率增加,供应链期望成本上涨;当供应商供应数量无限制时,减少最优订货批量可以弱化供应不确定性增加造成的影响;当供应商选择方案不变,订货提前期增加,供应链的运作成本以及最优订货批量不变;一种零部件提前期的变化不影响其他零部件的供应商选择和库存策略。