摘 要
在全球经济一体化和市场竞争加剧的背景下，企业面临的供应链风险日益复杂多变，这对企业的财务绩效产生深远影响。本研究旨在探讨供应链风险管理与企业财务绩效之间的关系，以期为企业提供科学的风险管理决策依据。基于此，本文选取2015 - 2020年中国A股制造业上市公司为样本，运用因子分析法从供应、生产、销售三个维度构建供应链风险评价指标体系，并采用多元回归模型实证分析供应链风险对企业财务绩效的影响。研究发现，供应链风险与企业财务绩效呈显著负相关关系，其中供应风险对财务绩效的负面影响最大，销售风险次之，生产风险相对较小；有效的供应链风险管理能够提升企业财务绩效，且这种正向促进作用在高竞争行业更为明显。此外，本研究还发现企业规模在二者关系中起到调节作用，大型企业在应对供应链风险方面更具优势。
关键词：供应链风险管理 企业财务绩效 供应风险
Abstract
In the context of global economic integration and intensified market competition, the supply chain risks faced by enterprises are increasingly complex and changeable, which has a profound impact on the financial performance of enterprises. This study aims to explore the relationship between supply chain risk management and corporate financial performance in order to provide scientific risk management decision basis. Based on this, this paper selects China's A-share manufacturing listed companies in 2015-2020 as samples, uses factor analysis method to build the supply chain risk evaluation index system from the three dimensions of supply, production and sales, and uses multiple regression model to empirically analyze the impact of supply chain risk on enterprise financial performance. It is found that supply chain risk is significantly negatively related with the financial performance of enterprises, among which supply risk has the greatest negative impact on financial performance, followed by sales risk and production risk; effective supply chain risk management can improve the financial performance of enterprises, and this positive promotion effect is more obvious in highly competitive industries. In addition, this study also found that enterprise size plays a regulatory role in the relationship between the two, and large enterprises have more advantages in coping with supply chain risks.
Keyword:Supply Chain Risk Management Corporate Financial Performance Supply Risk
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 2
2供应链风险管理对企业财务绩效的影响机制 2
2.1供应链风险的分类与识别 2
2.2风险管理策略对成本控制的作用 3
2.3风险应对措施对利润水平的影响 3
3企业财务绩效评价体系构建 4
3.1财务绩效评价指标选择 4
3.2供应链风险管理的量化评估 5
3.3指标体系的实证检验 5
4案例分析与实证研究 6
4.1典型企业案例选取 6
4.2案例企业的风险管理实践 6
4.3实证结果与分析讨论 7
结论 8
参考文献 9
致谢 10
在全球经济一体化和市场竞争加剧的背景下，企业面临的供应链风险日益复杂多变，这对企业的财务绩效产生深远影响。本研究旨在探讨供应链风险管理与企业财务绩效之间的关系，以期为企业提供科学的风险管理决策依据。基于此，本文选取2015 - 2020年中国A股制造业上市公司为样本，运用因子分析法从供应、生产、销售三个维度构建供应链风险评价指标体系，并采用多元回归模型实证分析供应链风险对企业财务绩效的影响。研究发现，供应链风险与企业财务绩效呈显著负相关关系，其中供应风险对财务绩效的负面影响最大，销售风险次之，生产风险相对较小；有效的供应链风险管理能够提升企业财务绩效，且这种正向促进作用在高竞争行业更为明显。此外，本研究还发现企业规模在二者关系中起到调节作用，大型企业在应对供应链风险方面更具优势。
关键词：供应链风险管理 企业财务绩效 供应风险
Abstract
In the context of global economic integration and intensified market competition, the supply chain risks faced by enterprises are increasingly complex and changeable, which has a profound impact on the financial performance of enterprises. This study aims to explore the relationship between supply chain risk management and corporate financial performance in order to provide scientific risk management decision basis. Based on this, this paper selects China's A-share manufacturing listed companies in 2015-2020 as samples, uses factor analysis method to build the supply chain risk evaluation index system from the three dimensions of supply, production and sales, and uses multiple regression model to empirically analyze the impact of supply chain risk on enterprise financial performance. It is found that supply chain risk is significantly negatively related with the financial performance of enterprises, among which supply risk has the greatest negative impact on financial performance, followed by sales risk and production risk; effective supply chain risk management can improve the financial performance of enterprises, and this positive promotion effect is more obvious in highly competitive industries. In addition, this study also found that enterprise size plays a regulatory role in the relationship between the two, and large enterprises have more advantages in coping with supply chain risks.
Keyword:Supply Chain Risk Management Corporate Financial Performance Supply Risk
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 2
2供应链风险管理对企业财务绩效的影响机制 2
2.1供应链风险的分类与识别 2
2.2风险管理策略对成本控制的作用 3
2.3风险应对措施对利润水平的影响 3
3企业财务绩效评价体系构建 4
3.1财务绩效评价指标选择 4
3.2供应链风险管理的量化评估 5
3.3指标体系的实证检验 5
4案例分析与实证研究 6
4.1典型企业案例选取 6
4.2案例企业的风险管理实践 6
4.3实证结果与分析讨论 7
结论 8
参考文献 9
致谢 10
