电子贸易行业风险识别与控制研究——以L公司为例  

Study on Risk Identification and Control in E-Trade Industry:Taking L Company as an Example

作　　者：孙颖[1] SUN Ying(Yangtze University,Jingzhou 434000,China)

机构地区：[1]长江大学,湖北荆州434000

出　　处：《商业观察》2023年第32期33-36,共4页BUSINESS OBSERVATION

摘　　要：随着电子产业的市场竞争程度不断加剧,企业生存环境复杂多变,风险的识别与控制成为企业持续经营与发展的重要保障。文章以L公司为例,对其财务活动环节和非财务活动环节中的风险进行识别与分析,分析发现L公司在财务活动环节存在筹资渠道单一、投资项目商誉减值、流动资产营运能力低、在非财务活动环节存在市场风险和汇率问题。在分析之后提出相应的控制改进建议,为同行其他企业的风险研究提供参考与经验。As the market competition in the electronic industry continues grown,the business environment is complex and volatile,and the identification and control of risks become an important guarantee for the sustainable operation and development of enterprises.Taking L Company as an example,this paper identifies and analyzes the risks in the financial and non-financial activities.The result reveals that L Company has some problems,such as a single source of financing,goodwill impairments on investment projects,low operating capacity of current assets,and market risk and exchange rate problems in the non-financial activities.After the analysis,the paper proposes corresponding control improvement suggestions to provide references and experience for the risk researchs of other companies in the same industry.

关 键 词：电子元器件 风险识别 风险控制 

分 类 号：F275[经济管理—企业管理]