乐天人力资源公司财务风险评价研究

发布时间：2018-04-29 00:36

  本文选题：人力资源行业 + 劳务派遣　； 参考：《西安工业大学》2016年硕士论文

【摘要】：1979年成立的北京外企人力资源公司是我国的第一家人力资源服务企业,经过30多年的发展,现在我国人力资源服务企业越来越多,其结构状态主要有：国有企业；外资企业；民营企业等五种类型。随着近些年来我国经济的快速发展,许多国际知名的人力资源服务公司都开始在我国各大主要城市设立分支机构,这些数以万计的分支机构形成了具有一定规模的人力资源外包、劳务派遣服务网络,对我国的本土人力资源服务企业造成了很大的冲击。乐天公司是一家成立至今不足十年的民营企业,主要从事劳务派遣业务,经过几年快速的发展,现在企业的服务能力开始趋于饱和,企业的发展开始进入衰退期。2012年底《劳动法修正案》出台,劳务派遣业务受到限制,乐天公司的业务开始出现负增长。面对困境,乐天公司只能降低企业的财务风险,提高企业的抗压能力和市场竞争力。因此,本文选择乐天人力资源服务公司作为样本进行财务风险研究。本文首先介绍了国内外专家对企业财务风险的研究成果,并对研究结果进行了总结、分析。其次,介绍了样本企业的基本情况,包括企业的组织架构、业务流程及最近三年的经营状况和企业可能存在的财务风险。然后,对乐天公司的财务风险进行评价。通过文献阅读和问卷调查汇总结果,确定了乐天公司财务风险的评价指标。运用层次分析法排序,找到乐天公司财务风险中需要重点控制的因子,据此得出乐天公司财务风险控制的主要因素。采用模糊综合评判法对乐天公司财务风险进行多层次综合评价,得到综合评价模型,并计算出乐天公司财务风险总的评价分值。根据企业财务风险评价的标准,对乐天公司的财务风险等级进行确认。最后,针对影响乐天公司财务风险的因素提出相应的对策措施。
[Abstract]:Beijing Foreign Enterprise Human Resources Company, established in 1979, is the first human resources service enterprise in China. After more than 30 years' development, there are more and more human resources service enterprises in China. Private enterprises and other five types. With the rapid economic development of our country in recent years, many internationally renowned human resources service companies have begun to set up branches in major cities in our country. These tens of thousands of branches have formed a certain scale of human resources outsourcing, labor dispatch service network, which has caused a great impact on the local human resources service enterprises in China. Lotte is a private enterprise that has been established for less than ten years. It is mainly engaged in the dispatch of labor services. After several years of rapid development, the service capacity of the enterprises has begun to become saturated. The development of enterprises began to enter the recession period. At the end of 2012, the Labor Law Amendment was introduced, the labor dispatch business was restricted, and the business of Lotte began to show negative growth. In the face of difficulties, Rakuten can only reduce the financial risk of enterprises, improve their ability to resist pressure and improve their market competitiveness. Therefore, this paper chooses Rakuten Human Resources Service Company as a sample to study financial risk. This paper first introduces the research results of domestic and foreign experts on corporate financial risk, and summarizes and analyzes the research results. Secondly, the paper introduces the basic situation of the sample enterprises, including the organizational structure, business process, the operating situation of the last three years and the financial risks that may exist in the enterprises. Then, the financial risk of Rakuten Company is evaluated. The evaluation index of financial risk of Rakuten Company is determined by literature reading and questionnaire survey. By using analytic hierarchy process (AHP), we find out the factors that need to be controlled in the financial risk of Lotte Company, and then get the main factors of the financial risk control of Lotte Company. The fuzzy comprehensive evaluation method is used to evaluate the financial risk of Lotte Company. The comprehensive evaluation model is obtained and the total evaluation value of the financial risk is calculated. Confirm Rakuten's financial risk grade according to enterprise financial risk evaluation standard. Finally, the paper puts forward the corresponding countermeasures against the factors that affect the financial risk of Lotte Company.
【学位授予单位】：西安工业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F249.23;F275
，

本文编号：1817616