物流企业财务风险评价与内部管理控制研究

Research on Financial Risk Evaluation and Inner Management Control of Logistic Enterprises

物流企业的财务管理已经由无风险管理进入有风险管理甚至高风险管理时期,对物流企业财务风险进行客观的评价,有利于准确判断物流企业的财务风险状况,为化解和防范财务风险提供依据。运用灰色系统理论静态评价模型对物流企业的财务风险进行评价,并对河北省3家物流企业2010—2011年的财务风险状况进行静态和动态应用分析,得出同一时期不同物流企业之间的财务风险优劣状况,同时提出相关建议。

Financial management of logistic enterprises is entering into risk management even high-risk management period from non-risk management, so external evaluation on logistic enterprise＇s financial risk could be propitious to estimate the financial risk status of logistic enterprise and provide gist for reducing and preventing financial risk. By using static evaluation model of gray system theory, the financial risk of logistic enterprise is evaluated, and the financial risk status of 3 logistic enterprises in Hebei province in 2010--2011 are made static and dynamic application analysis, then the financial risk good and bad status of different logistic enterprises in the same period are achieved and relative suggestions are provided in this paper.