烟农专业合作社风险管理机制构建  

Establishment of risk management mechanism in tobacco grower's cooperatives

作　　者：陈琳[1] 刘文丽[1,2] 曾尚梅[1,2] 肖春生[3] 

机构地区：[1]湖南农业大学商学院,湖南省长沙410128 [2]湖南涉农企业发展研究中心,湖南长沙410128 [3]中国烟草总公司湖南省公司,湖南长沙410004

出　　处：《中国烟草学报》2016年第2期132-137,共6页Acta Tabacaria Sinica

基　　金：中国烟草总公司湖南省公司科技计划重点项目"湖南烟农专业合作社运行机制与绩效评价体系研究及应用"(No.14-15ZDBa08);湖南省教育厅项目"现代农民专业合作社绩效评价体系研究"(No.13A039);"混合所有制下现代农民专业合作社内部控制体系优化研究"(No.14YBA195)

摘　　要：在实地调研的基础上对湖南省烟农专业合作社服务经营过程中存在的风险进行识别,对政策、法律、自然、市场、经营、财务等风险进行分析,通过风险评估图来评估风险的概率和影响程度,提出风险规避、风险控制、风险转移和风险补偿等应对策略加强我国烟农专业合作社的风险管理水平,构建一套识别、分析、评估、应对风险的管理机制。Risks concerning policy,legal affairs,natural disasters,market and finance in the business operation of tobacco grower’s cooperatives in Hunan province were identified and analyzed through field investigation.Assessment chart was introduced to evaluate the probability and impact of risks,on the basis of which this paper put forward a series of responding measures including risk avoidance,risk control,risk transfer and risk compensation so as to strengthen the cooperatives risk management and thus to establish a well-rounded management mechanism consisting of risk identification,analysis,assessment and tackling measures thereof.

关 键 词：烟农专业合作社 风险识别 风险评估图 风险应对 风险管理机制 

分 类 号：F326.12[经济管理—产业经济] F321.42