华中科技大学硕士学位论文摘要十四届五中全会明确指出，要构建“国内国际双循环”，在完成扩大内需的目标下同时大力发展出口贸易。出口贸易可以有效促进经济增长，但其相比国内贸易也具有更高的风险，主要表现在出口贸易环节多，周期长，且收汇风险被多方面因素影响，如公司内部风险、运输风险、贸易方式风险、汇率金融损失风险以及其他风险等。货款安全是出口贸易的基础，故收汇风险的控制对于出口企业来说极为重要。2010-2020年的十年海关数据显示，我国出口贸易增速起伏较大，以私营企业为代表的企业出口占比大幅增加，而这些企业因经济成本或管理层风控意识淡薄，未在收汇风险管理方面设置相关部门或专职人员，导致难以提前预防收汇风险和有效解决问题。研究收汇风险能帮助企业提高货款安全性并保障收益，对促进企业稳健发展、扩大市场份额具有重要意义。本文以全面风险管理理论作为研究基础，并采用采用案例分析的研究方式，以 F公司基于孟加拉的出口贸易实例进行分析。案例介绍了收汇风险产生的原因、背景以及结果，并关联目前中小企业现状，延伸为企业内部行为以及外部环境的分析，列举了收汇过程中存在的风险。研究邀请外贸欧亿·体育（中国）有限公司相关管理高层对影响风险的因素重要性进行打分，并采用层次分析法进行排序。结果显示，企业内部风控体系以及员工的素质对风险的影响重大，可以通过构建企业内部风控体系指导外贸整个流程，完善薪酬以及晋升制度以提升员工素质来对收汇风险进行内部控制。此外，通过分析和研究，本文对于收汇风险的外部控制给予以下建议：根据订单数量单价以及市场的实际情况制定合同，一般要求尽量提高预付款的比例；选择高质量货运代理保证运输的安全和及时性；当风险无法承担时，选择第三方公司合作将风险转移。研究对于控制出口企业收汇风险，实现安全收汇，促进中国的出口贸易良性长久发展具有一定意义。关键词：出口贸易；收汇风险；风险管理I华中科技大学硕士学位论文AbstractThe Fifth Plenary Session of the 14th CPC Central Committee clearly pointed outthat we should build a “domestic and international double cycle” and vigorously developexport trade while achieving the goal of expanding domestic demand. Export trade caneffectively promote economic growth, but it also has higher risk than domestic trade,which is mainly reflected in many links and long cycle of export trade. The risk of foreignexchange collection is affected by many factors, such as internal risk, transportation risk,co-term risk, exchange rate financial loss and other risk. Studying the risk control offoreign exchange collection is very important and meaningful to export enterprisesregarding the safe collection is the basic rule for the business. Through the analysis of thecustoms data for the past ten years from 2010 to 2020, it is concluded that the growth rateof Chinas export trade fluctuates greatly, andthe export proportion of enterprisesrepresented by private enterprises has increased significantly. However, these enterprisesdo not set up relevant departments or full-time personnel in the risk management offoreign exchange collection due to their weak awareness or considering the economic cost,which makes it impossible to prevent in advance and solve the risks and problems in timewhen happened. Studying the risk of foreign exchange collection can help enterprisesimprove the security of payment for goods and ensure income, which is of greatsignificance to promote the steady development of enterprises and expand market share.This paper is based on F company’s trading case with the main market of Bangladeshand the system of enterprise-wide risk management , and uses the case analysis as theresearch method. We can get the info of the reason, background, and results of risks fromthe cases, then connect the small and medium-sized enterprises’ situation. Summarizethem as the external and internal factors, and list all factors. Invite the professionals in thisfield to score the factors and rank the risk factors by analytical hierarchy process. Theresults show that the risk control system of the enterprise and the quality of employeesII MBA硕士毕业论文_F公司收汇风险管理研究PDF.................I
Abstract .....................II
1 绪论..................... 1
1.1 研究背景和意义.................. 1
1.1.1 研究背景............ 1
1.1.2 研究意义............ 2
1.2 研究内容和研究方法................. 2
1.2.1 研究内容....................... 7
2.2绩效管理工具 ................ 8
2.2.1平衡计分卡 ................. 8
2.2.2关键绩效指标 ............. 8
2.2.3 360度考核法 ............... 9
第三章 F公司绩效管理现状............... 10
3.1公司整体情况 .............. 10
3.1.1公司发展情况与战略规划 ............ 10
3.1.2公司组织结构和人员序列 .............11
3.2绩效管理现状 .............. 13
3.2.1绩效计划 ............ 13
3.2.2绩效监控 ............ 14
3.2.3绩效考核 ............ 14
3.2.4绩效反馈与应用 .............. 16
第四章 F公司绩效管理存在的问题和原因分析........... 17
4.1 F公司绩效管理员工问卷调查及访谈........... 17
III