ÂÛÍò¿Æ¼¯ÍŲÆÎñ·çÏÕÓë·À·¶ - ͼÎÄ ÏÂÔØ±¾ÎÄ

²Î¿¼ÎÄÏ×

[1] ³ÌµÂÐË,Âí±£Í¯£®ÂÛÏÖ´úÆóÒµ²ÆÎñ·çÏÕ¹ÜÀí£®[J]£®¹óÖݲƾ­Ñ§ÔºÑ§±¨£¬2010. [2]ÐíÁÕ ÆóÒµ²ÆÎñ·çÏյijÉÒò¼°¶Ô²ß¡¾j¡¿.Êг¡ÂÛ̳.2010.

[3] Ò¦½Ü£®Ç³Ì¸·¿µØ²úÆóÒµ²ÆÎñ·çÏÕ¹ÜÀí£®[J]£®É̳¡ÏÖ´ú»¯,2010£®

[4]ËÕÎijɡ¢ÕÅÓî»Û.¡¶¼ÓÇ¿ÆóÒµ²ÆÎñ·çÏÕ¹ÜÀíÖ®ÎÒ¼û¡·[J]£¬ÏÖ´úÉó¼ÆÓë¾­¼Ã.2011. [5]»Æåû£¬ÕÅ·«£®ÆóÒµ²ÆÎñ·çÏÕÑо¿ÆóÒµ£®[J]£®²Æ»áͨѶ(Àí²Æ°æ)£®2011

[6] ËÎÃñ¸Õ£®·¿µØ²úÆóÒµ²ÆÎñ·çÏÕ³ÉÒò¼°ÌØÕ÷Ö¸±ê·ÖÎö£®[J]£®Öйú֤ȯÆÚ»õ£¬2011£® [7]ÑÞÔó£®¹ØÓÚÆóÒµ²ÆÎñ·çÏս綨µÄ̽ÌÖ£®[J]£®²Æ»áͨѶ£¬2012£®

[8] ÖÜϼ,³Â¹âÃ÷. ºó½ðÈÚΣ»úʱ´ú·¿µØ²úÆóÒµ²ÆÎñ·çÏÕ¿ØÖÆ·ÖÎö[J]. »á¼ÆÖ®ÓÑ.2012.

[9] Íõ¸Ö.²ÆÎñ·çÏյijÉÒò·ÖÎö¼°·À·¶¶Ô²ß[J]²Æ»áÑо¿,2013.

[10]ÅíÉØ±ø.¡¶²ÆÎñ·çÏÕ»úÀíÓë¿ØÖÆ·ÖÎö¡· [M]£¬Á¢ÐÅ»á¼Æ³ö°æÉç.2013. [11] ÍõÓÀÇ¿.dzÒéÆóÒµ²ÆÎñ·çÏÕ¹ÜÀí[M].ɽÎ÷¸ßµÈѧУÉç»á¿ÆÑ§Ñ§±¨,2014. [12]½¯¶¨Ðã.¡¶ÆóÒµ²ÆÎñ·çÏÕ¹ÜÀí̽ÌÖ¡·[J]£¬Ñغ£ÆóÒµÓë¿Æ¼¼.2014.. [13] ËÎÏ×Ö®.²ÆÎñÀíÂÛÓë»úÖÆ[M]£¬¶«±±²Æ¾­´óѧ³ö°æÉç.2014. [14] ³ÂÄî¶«.dz̸ÆóÒµ²ÆÎñ·çÏÕ¹ÜÀí[J].¾­¼ÃÓë¹ÜÀí,2014. [15] ÍõÀøÑô.ÆóÒµ²ÆÎñ·çÏÕ¹ÜÀí[M].É̳¡ÏÖ´ú»¯£¬2015. [16] ²Üö©ö©£¬ÕÂÑã¡¶¾­ÓªÓë¹ÜÀí¡·.2015. [17] Cormac Butler Mastering Value atRisk[M].Pearson Education,2010Äê6ÔÂ.

[18].Financial risk management-Case studies with SKF[J].Gotcborg£¬Graduate Business School.2010.

[19] ltman E.Finance Ratios£®DiscriminantAnalysis and the pre-diction of Corporate Bankruptcy ,Journal of Finance, 2010£®

[20] Westerfield, Jordan. Fundamentals of Corporate Finance[M]. New York: McGraw -Hill, 2012.

[21] Kevin Cornish, Five Best Practices to Mitigate Supplier Financial

24

Risk[J]. Supply & Demand C,2013.

[22]James C. Van Horne, John M. Wachowicz Jr. Fundamentals of Finance Management[M].New Jersey: Prentice-Hall, 2013.

[23]Jeremy Hope,Robin Fraser.Beyond Budgeting. Management Accounting .2014. [24] Hansen S C,Otley D T,Van der Stede W A.Practice Developments in budgeting: An Overview and Research Perspective. Journal of Management .2015.

25

ÖÂл

ͨ¹ýÕâÒ»½×¶ÎµÄŬÁ¦ÎҵıÏÒµÂÛÎÄ¡¶ÂÛÍò¿Æ¼¯ÍŵIJÆÎñ·çÏÕÓë·À·¶¡·ÖÕÓÚÍê³ÉÁËÕâÒâζ×Å´óѧÉú»î¼´½«½áÊø¡£ÔÚ´óѧ½×¶ÎÎÒÔÚѧϰÉϺÍ˼ÏëÉ϶¼ÊÜÒæ·ÇdzÕâ³ýÁË×ÔÉíµÄŬÁ¦ÍâÓë¸÷λÀÏʦ¡¢Í¬Ñ§ºÍÅóÓѵĹØÐÄ¡¢Ö§³ÖºÍ¹ÄÀøÊÇ·Ö²»¿ªµÄ¡£ÔÚ±¾ÂÛÎĵÄд×÷¹ý³ÌÖÐÎҵĵ¼Ê¦Çã×¢ÁË´óÁ¿µÄÐÄѪ´ÓÑ¡Ìâµ½¿ªÌⱨ¸æ¡¢´Óд×÷Ìá¸Ùµ½Ò»±éÓÖÒ»±éµØÖ¸³ö¸åÖеľßÌåÎÊÌ⣬Ñϸñ°Ñ¹ØÑ­Ñ­ÉÆÓÕ£¬ÔÚ´ËÎÒ±íʾÖÔÐĸÐл¡£Í¬Ê±ÎÒ»¹Òª¸ÐлÔÚÎÒѧϰÆÚ¼ä¸øÎÒ¼«´ó¹ØÐĺÍÖ§³ÖµÄ¸÷λÀÏʦÒÔ¼°¹ØÐÄÎÒµÄͬѧºÍÅóÓÑ¡£

д×÷±ÏÒµÂÛÎÄÊÇÒ»´ÎÔÙϵͳѧϰµÄ¹ý³Ì£¬±ÏÒµÂÛÎĵÄÍê³ÉͬÑùÒ²Òâζ×ÅеÄѧϰÉú»îµÄ¿ªÊ¼¡£ÔÚÒÔºóµÄ¹¤×÷ѧϰÖУ¬ÎÒÒÀÈ»»á½Å̤ʵµØÈÏÕæÍê³É×Ô¼ºµÄ±¾Ö°¹¤×÷¡£

26

¸½Â¼

¸½Â¼(A):Íò¿Æ¼¯ÍÅ2012-2014×ʲú¸ºÕ®±í

»á¼ÆÄê¶È »õ±Ò×ʽð Ó¦ÊÕÕË¿î Ô¤¸¶¿îÏî ÆäËûÓ¦ÊÕ¿î ´æ»õ Á÷¶¯×ʲúºÏ¼Æ 2013-12-31 37,816,932,911.84 1,594,024,561.07 17,838,003,464.71 14,938,313,217.77 2014-12-31 34,239,514,295.08 1,514,813,781.10 20,116,219,043.31 18,440,614,166.54 2015-12-31 52,291,542,055.49 1,886,548,523.49 33,373,611,935.08 20,057,921,836.24 255,164,112,985.07 362,773,737,335.37 4,763,600.00 7,040,306,464.29 2,375,228,355.79 1,612,257,202.22 1,051,118,825.93 426,846,899.52 201,689,835.80 42,316,652.03 3,054,857,904.42 218,492,000.00 16,027,877,740.00 378,801,615,075.37 9,932,400,240.50 25,761,017.27 4,977,131,435.22 44,860,995,716.97 27

133,333,458,045.93 208,335,493,569.16 205,520,732,201.32 282,646,654,855.19 441,261,570.00 6,426,494,499.65 1,126,105,451.00 1,595,862,733.95 705,552,593.56 435,474,310.08 -- 40,999,359.45 2,326,241,907.17 463,792,750.00 13,561,785,174.86 ¿É¹©³öÊÛ½ðÈÚ×ʲú 404,763,600.00 ³¤ÆÚ¹ÉȨͶ×Ê Í¶×ÊÐÔ·¿µØ²ú ¹Ì¶¨×ʲú ÔÚ½¨¹¤³Ì ÎÞÐÎ×ʲú ÉÌÓþ ³¤ÆÚ´ý̯·ÑÓà µÝÑÓËùµÃ˰×ʲú ÆäËû·ÇÁ÷¶¯×ʲú ·ÇÁ÷¶¯×ʲúºÏ¼Æ ×ʲú×Ü¼Æ ¶ÌÆÚ½è¿î ½»Ò×ÐÔ½ðÈÚ¸ºÕ® Ó¦¸¶Æ±¾Ý Ó¦¸¶ÕË¿î 4,493,751,631.16 129,176,195.26 1,219,581,927.47 764,282,140.58 373,951,887.29 -- 32,161,415.85 1,643,158,028.39 1,055,992,714.51 10,116,819,540.51 215,637,551,741.83 296,208,440,030.05 1,478,000,000.00 15,054,493.43 -- 16,923,777,818.98 1,724,446,469.54 17,041,784.19 31,250,000.41 29,745,813,416.12