A Dissertation Submitted to Guangdong University of Technology
for the Degree of Master
（Master of Business Administration）
Research on risk management of J listed company
under the background of industrial upgrading
Candidate: Zeng Junting
Supervisor: Liu Zhiyuan
Zhong Zhenqiang
June 2021
School of Management
Guangdong University of Technology
Guangzhou, Guangdong, P. R. China, 510520
摘要
摘要
随着企业发展需求及国家的相关政策相继推出，国内各欧亿·体育（中国）有限公司产业升级的案例越来
越多。产业升级可为中小企业带来产业结构优化、创新迭代、综合竞争力提升或抢占
市场占有率等好处，但产业升级同时将面临着种种困难与挑战，其中产业升级背景下
当务之急就是风险管理。本文主要对产业升级背景下J上市公司案例进行探讨，从而
得到适用性的结论，希望使中小企业更好地控制与防范产业升级背景下面临或即将面
临的风险。
本文将产业升级背景下J上市公司作为切入点，识别相应的风险，对各种风险的
形成原因、控制措施进行分析。随后，针对产业升级背景下J上市公司案例的实际情
况及安防业状况进行研究，设身处地分析其面对的风险和实际有效的防控、预防措施。
产业升级背景下暗藏着众多风险，包括产业升级实施时面临的市场风险、汇率风险、
筹资风险、投资风险、偿债风险、经营风险、财务管理目标风险等风险。
本文主要基于国内外学者的研究和产业升级、风险管理、风险控制相关理论，对J
上市公司“智能+安防”产业升级案例进行分析，以期识别出其在产业升级背景下所面
临或即将面临的风险，并对其进行分析，得出相应的结论。其次，对其产业升级期间
各项财务指标进行比较，分析产业升级背景下J上市公司中的相关风险，结尾总结了
产业升级背景下J上市公司案例在加强风险管理的相关建议，便于J上市公司得到更
完整、准确的防控对策，与此同时为中小企业在未来产业升级转型背景下提供较好的
典型风险管理案例参考。
从理论研究入手，以案例分析为基础，本文通过J上市公司案例分析作为基石，
帮助相关企业在产业升级背景下抢占市场占有率、技术创新的关键时刻，能采取恰当
有效的方式，对风险达到预防、识别、评估、管理之目的，以助推中小企业产业结构
优化、提升技术水平及提高综合竞争力。
关键词：产业升级；风险管理；内部控制
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广东工业大学硕士专业学位论文
ABSTRACT
With the development needs of enterprises and the introduction of relevant national
policies, there are more and more cases of industrial upgrading in various industries in China.
Industrial upgrading can bring benefits such as industrial optimization, innovation iteration,
comprehensive strength improvement or market share seizing for small and medium-sized
enterprises, but industrial upgrading will face various difficulties and challenges at the same
time, among which the most urgent task in the process of industrial upgrading is risk
management. This paper mainly discusses the case of J listed company under the background
of industrial upgrading, so as to draw a conclusion of applicability, hoping to make SMEs
better control and prevent the risks they are facing or will face under the background of
industrial upgrading.
In this paper, J listed company under the background of industrial upgrading is taken as
the entry point to identify the corresponding risks and analyze the formation reasons and
control measures of various risks. Subsequently, the actual situation of J listed company and
the situation of the security industry under the background of industrial upgrading were
studied, and the risks faced by J listed company and the actual and effective prevention and
control measureswere analyzedby putting themselvesin the situation.Under the
background of industrial upgrading, there are many hidden risks, including market risk,
financing risk, investment risk, exchange rate risk, debt repayment risk, operation risk,
financial management target risk and so on.
Based on the research of domestic and foreign scholars and related theories of industrial
upgrading, risk management and risk control, this paper analyzes the "intelligence +
security" industrial upgrading case of J listed company, in order to identify the risks it is
facing or will face under the background of industrial upgrading, analyze them, and draw the
corresponding conclusions. Secondly, it compares various financial indicators during the
industrial upgrading period, analyzes relevant risks of J listed company in the context of
industrial upgrading,and concludeswith relevant suggestionson strengtheningrisk
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