摘要
通过对现代物流企业财务风险因素进行识别,分析影响现代物流企业财务风险的四大关键因素(投资风险、筹资风险、现金流量风险和内部控制风险);提炼出关键评价指标体系,构建基于FAHP的物流企业财务风险综合评价模型。结合现代物流企业的经营和财务风险特征,从投资风险、筹资风险、现金流量风险和内部控制风险四个维度提出现代物流企业财务风险防控策略。
Based on identification of the financial risk for modern logistics enterprises,the four key factors of financial risk on modern logistics enterprise(investment risk,financing risk,risk of cash flow and internal control risk) were analyzed.F-AHP model of comprehensive financial risk evaluation for logistics enterprise was built with the extraction of evaluation index.Then,combining with the features of operating and financial risk for modern logistics enterprises,we proposed some strategies of financial risk prevention and control from four dimensions of the key factors.
出处
《淮南师范学院学报》
2014年第5期31-35,共5页
Journal of Huainan Normal University
基金
国家自然科学基金(51374114
51004004)
教育部人文社会科学研究项目(13YJCZH077)
安徽省高校人文社科重点研究基地--资源型城市发展研究中心项目(zxyb201311)
关键词
财务风险
F-AHP
风险评价
防控策略
Financial risk
F-AHP
risk assessment
the strategy of prevention