【作者】 张红霞；

【导师】 杨印生；

【作者基本信息】 吉林大学 ， 农业机械化工程， 2012， 博士

【摘要】 农业产业化龙头企业是代表我国现阶段先进农业生产力的组织形式，是实现农业产业化经营的重要载体，也是中国农业在WTO背景下提高国际竞争力的主力军。其作为市场主体，最终要实现利益相关者价值最大化的目标，就要在激烈的市场竞争中生存和发展，就必须懂得如何识别、评估和应对外部市场环境和内部管理运营所带来的各种风险，建立完善的全面风险管理体系。本文在对国内外先进的风险管理规范进行研究和评述的基础上，结合识别出的农业产业化龙头企业的主要风险及特点、风险管理的现状和存在的主要问题，构建出由全面风险管理基础、全面风险管理流程及全面风险管理目标组成的农业产业化龙头企业三维立体全面风险管理框架，并对框架展开论述，形成完整的全面风险管理体系。该风险管理体系借鉴了国内外先进风险管理规范的精髓，实现了全面风险管理理论与农业产业化龙头企业日常生产经营活动的有机结合，对龙头企业实行全面风险管理具有一定的借鉴意义。首先对国内外先进的风险管理规范：巴塞尔新资本协议、COSO全面风险管理框架及中央企业全面风险管理指引的内容进行了综合评述，既指明了这些风险管理规范的重要意义，又指出了其局限性，为构建农业产业化龙头企业全面风险管理体系奠定基础。通过问卷调查方法，对农业产业化龙头企业的风险进行识别，介绍了目前龙头企业风险管理的现状并提出风险管理中存在的主要问题，为全面风险管理框架的构建提供事实依据。构建了由全面风险管理基础、全面风险管理流程及全面风险管理目标组成的农业产业化龙头企业三维立体全面风险管理框架，并采用结构方程模型对风险管理框架的合理性进行验证，增强了框架的科学性。从三个角度进行了风险评估研究。一是农业产业化龙头企业风险评估指标体系优化研究，二是农业产业化龙头企业风险综合评价研究，三是农业产业化龙头企业风险预警研究。这部分内容是对论文定性研究部分的有益补充。根据识别出的农业产业化龙头企业的主要风险、风险管理中存在的主要问题和风险评估的结果，提出完善龙头企业全面风险管理的具体措施，从而形成了由风险管理理论基础、全面风险管理框架、龙头企业风险评估研究及完善龙头企业全面风险管理措施等内容组成的农业产业化龙头企业全面风险管理体系。本文的主要研究内容为：第一章：绪论。首先，从提高农民收入的重要性入手，提出了研究农业产业化龙头企业全面风险管理体系的背景及意义；其次，对和本文有关的国内外相关文献进行综述；最后介绍了本文采用的研究方法与技术路线。第二章：农业产业化龙头企业风险管理理论综述。本章首先对文中涉及的基本概念，如风险、风险管理、全面风险管理、农业产业化龙头企业等进行了界定，详细介绍了风险管理的发展历程，并对风险管理理论基础进行了阐述。本章的最后介绍了国内外先进的风险管理规范，包括巴塞尔新资本协议、COSO全面风险管理框架及中央企业全面风险管理指引，并对这些规范进行了分析和评述，作为本论文研究的基础。第三章：农业产业化龙头企业风险管理现状分析。本章主要研究农业产业化龙头企业风险的识别、农业产业化龙头企业风险管理现状分析及农业产业化龙头企业风险管理存在的主要问题等三部分内容。第四章：农业产业化龙头企业全面风险管理框架的构建。本章是论文研究的核心内容，根据前面介绍的农业产业化龙头企业风险管理的实际情况，以国内外先进的风险管理规范为基础，构建出适合龙头企业的全面风险管理框架。本章包括三节内容：农业产业化龙头企业全面风险管理框架的构建原则、农业产业化龙头企业全面风险管理框架的内容及农业产业化龙头企业全面风险管理框架构建的理论背景和基础。本章所构建的全面风险管理框架是三维立体框架，其中，横向维度是农业产业化龙头企业全面风险管理基础，竖向维度是农业产业化龙头企业全面风险管理流程，纵向维度是农业产业化龙头企业全面风险管理目标。第五章：农业产业化龙头企业全面风险管理框架合理性的验证。本章利用结构方程模型从定量的角度验证了本文所构建的全面风险管理框架的合理性。第六章：农业产业化龙头企业风险评估研究。本章在介绍了常用的定量风险评估方法的基础上，进行了农业产业化龙头企业风险评估指标体系优化研究、农业产业化龙头企业风险综合评价研究及农业产业化龙头企业风险预警研究。第七章：完善农业产业化龙头企业全面风险管理的措施。本章主要是对风险管理框架中全面风险管理流程的关键环节——完善风险管理的具体措施展开论述，针对第三章提出的龙头企业的主要风险及风险管理中存在的问题，提出了具体的解决措施。第八章：全文的总结和展望。对本文的研究结论进行总结，论述了本文的创新之处，对于龙头企业全面风险管理继续研究和发展提出了一些意见和建议。更多还原

【Abstract】 The leading enterprise of agricultural industrialization is a type of organization thatrepresents the advanced agricultural productive force at the present stage in China;furthermore, it is significant carrier in realizing the industrialized agricultural operations andserves as the main force that drives China’s agriculture to make it more competitiveinternationally under the background of WTO. As the market entity, with a view to realizingthe maximum stakeholder value finally, it is a must to exist and pursue development in thisdrastic market competition and understand how to identify, assess and deal with all kinds ofrisks brought about by the external market environment and internal management operationsand to build a perfect integrated risk management system. This paper, based on the researchand review of the advanced risk management standards abroad and at home, combined withthe identified major risks and features of leading enterprises of agricultural industrializationas well as the status quo of and major problems occurred in risk management, has built athree dimensional integrated risk management framework concerning the leading enterprisesof agricultural industrialization, which comprises integrated risk management foundation,integrated risk management procedure and integrated risk management objectives. Inaddition, in this paper the framework is discussed in details and an integrated enterprise riskmanagement system is formed. This risk management system is formed by drawingexperiences from the marrow of risk management standards abroad and at home and realizesan organic integration of the theory of integrated risk management and the daily productionand management activities of leading enterprises, which can be used for reference to acertain extent by the leading enterprises when they carry out the integrated risk management.This paper has given a comprehensive commentary on the contents of such advanced riskmanagement standards abroad and at home as New Basel Capital Accord, COSO EnterpriseRisk Management-Integrated Framework and Central Enterprise Risk ManagementGuidelines. In this paper, as for the risk management standards, both of its significance andlimitations are pointed out; and this has laid a solid foundation for building an integrated enterprise risk management system for the leading enterprises of agriculturalindustrialization.The questionnaire survey can be used to recognize the risks involved in leadingenterprises of agricultural industrialization, introduce the status quo of risk management ofleading enterprise and put forward the main problems occurred in risk management in orderto offer the basis in facts for the building of an integrated risk management framework.A three dimensional integrated risk management framework concerning the leadingenterprises of agricultural industrialization is built, which comprises integrated riskmanagement foundation, integrated risk management procedure and integrated riskmanagement objectives. Meanwhile, the Structural Equation Model is adopted to verify therationality of this risk management framework and make this framework more scientific.An study on the risk management is carried out from three perspectives: the first is anstudy on the optimization of the risk assessment index system of leading enterprises ofagricultural industrialization; the second is an study on the comprehensive appraisal of risksinvolved in the leading enterprises of agricultural industrialization; the third is an study onthe risk warning of leading enterprises of agricultural industrialization. The contents of thispart serve as a beneficial complement to the qualitative study of the paper.According to the main risks of leading enterprises of agricultural industrialization, themain problems in the risk management and the results of risk appraisal, the measures takento perfect the risk management of leading enterprises are put forward in order to form anintegrated risk management system for the leading enterprises of agriculturalindustrialization. The system is composed of theoretical basis of risk management,integrated risk management framework, study of risk appraisal and the measures taken toperfect the risk management of leading enterprises.The studies in this paper mainly involve:Chapter Ⅰ: Preface. Firstly, proceeding from presenting the importance of improving theincome of farms, it puts forward the background and significance of studying integrated riskmanagement system of leading enterprises of agricultural industrialization; Next, anoverview of literatures abroad and at home, which are relevant to this paper is given; Finally,the research methods and the technological route adopted in this paper are introduced.Chapter Ⅱ: Theoretical overview of the risk management of leading enterprises ofagricultural industrialization. In this chapter, the basic concepts involved in this paper aredefined, which includes risks, risk management, integrated risk management and leading enterprises of agricultural industrialization; in addition, the development history of riskmanagement is introduced in details and the theoretical basis of risk management iselaborated. The final part of this chapter introduces the advanced risk management standardsabroad and at home, including New Basel Capital Accord, COSO Enterprise RiskManagement-Integrated Framework and Central Enterprise Risk Management Guidelinesand offers the analysis and reviews of these standards as the foundation for the study in thispaper.Chapter Ⅲ: Analysis of the current risk management situation of leading enterprises ofagricultural industrialization. This chapter mainly studies three parts, including therecognition of risks involved in the leading enterprises of agricultural industrialization,analysis of the current risk management situation of leading enterprises of agriculturalindustrialization and the main problems occurred in the risk management of leadingenterprises of agricultural industrialization.Chapter Ⅳ: Building of an integrated risk management framework of leading enterprisesof agricultural industrialization. The contents discussed in this chapter is the core of thispaper, that is to build an integrated risk management framework for the leading enterprises inlight of the actual situation concerning the risk management of leading enterprises ofagricultural industrialization mentioned above and based on the advanced risk managementstandards abroad and at home. The integrated risk management framework built in thischapter is three-dimensional, in which the horizontal dimension represents the foundation forthe integrated risk management of leading enterprises of agricultural industrialization, thevertical dimension represents the process of integrated risk management of leadingenterprises of agricultural industrialization and the longitudinal dimension represents thegoal of integrated risk management of leading enterprises of agricultural industrialization.Chapter Ⅴ: Verification to the rationality of integrated risk management framework ofleading enterprises of the agricultural industrialization. The structural equation model is usedin this chapter to verify the rationality of integrated risk management framework built in thispaper from the quantitative perspective.Chapter Ⅵ: Study of risk appraisal of leading enterprises of agricultural industrialization.Besides introducing some common quantitative risk appraisal methods, this chapter furtherinvolves the study on the optimization of the risk assessment index system of leadingenterprises of agricultural industrialization, the study on the comprehensive appraisal of risksinvolved in the leading enterprises of agricultural industrialization and the study on the risk warning of leading enterprises of agricultural industrialization.Chapter Ⅶ: Measures taken in the integrated risk management of leading enterprises ofagricultural industrialization. This chapter mainly discusses the detailed measures taken toperfect risk management, which is the key link of the integrated risk management procedurein the risk management framework; furthermore, the detailed solutions are put forwardagainst the main risks of leading enterprises and problems occurred in the risk management.Chapter Ⅷ: Summary of this paper and prospects. This chapter summarizes the researchconclusions of this paper; the innovations in this paper are summarized. furthermore, it putsforward some views and suggestions concerning the continuous research and development ofintegrated risk management of leading enterprises.更多还原