在制造业快速发展的大环境下，我国代工企业也迎来了快速发展的重要时期。 由于制造业行业涉及的行业类别较多，工序较为复杂，很多制造业从降低生产成本 的角度出发，将产品生产制造过程中某一环节交给代工企业进行加工生产，代工企 业由此产生，并利用自身优势，实现了快速发展。但随着制造业转型升级发展，代 工企业由于从事较为简单的生产加工工序，处于产业链的最底端，没有掌握核心技 术，企业品牌未能有效创立，代工企业面临的风险较大，给代工企业的持续健康发 展带来重大挑战。 本文以Y企业为例，研究代工企业的风险管理，简单概述风险的概念、分类， 介绍风险管理方法以及具体的风险管理策略与流程，接着具体分析代工企业的发展 现状、风险现状、风险管理现状，认为代工企业的风险类型较多，面临的风险较大， 应当加以重视。然后以Y企业为例，具体探析Y企业风险管理现状，先简单介绍Y 企业的基本情况，着重分析Y企业风险管理现状并剖析Y企业风险管理问题及具体 原因。最后，根据Y企业风险管理的实际情况以及具体原因，从Y企业风险降低途 径和Y企业风险管理优化策略两个方面提出Y企业风险管理优化措施，以此降低Y 企业的风险。 关键词：代工企业；风险管理；Y企业 I ABSTRACT With the rapid development of manufacturing industry, China's OEM enterprises have also ushered in an important period of rapid development. Since the manufacturing industry involves many types of industries and the process is complex, many manufacturing industries start from the perspective of reducing production costs and hand over a certain link in the production process to OEM enterprises for processing and production. OEM enterprises emerge and realize rapid development by taking advantage of their own advantages. However, with the transformation and upgrading development of the manufacturing industry, OEM enterprises are at the bottom of the industrial chain because they are engaged in relatively simple production and processing processes. They have not mastered the core technology, and their brand has not been established effectively. Therefore, OEM enterprises are faced with great risks, which brings great challenges to the sustainable and healthy development of OEM enterprises. Based on Y enterprise as an example, this paper studies foundry enterprise risk management, simple overview of risk concept, classification, introduces risk management methods and specific risk management strategy, and then a concrete analysis of foundry enterprise development present situation, the situation of risk and risk management status, think of foundry enterprise risk type is more, facing the risk is bigger, should be paying attention. Then, taking enterprise Y as an example, the current situation of enterprise Y's risk management is analyzed in detail. Firstly, the basic situation of Y enterprise is briefly introduced, and the current situation of enterprise Y's risk management is emphatically analyzed, and the specific causes of enterprise Y's risk management problems are analyzed. Finally, according to the actual situation and specific reasons of enterprise Y's risk management, the optimization measures of enterprise Y's risk management are proposed from the two aspects of enterprise Y's risk reduction approach and enterprise Y's risk management optimization, so as to reduce the risk of enterprise Y. KEYWORDS: OEM enterprises; risk management; Y enterprise 1 目 录 第一章 绪论 ................................................................................................... 1 第一节 研究背景 ............................................................................................................ 1 第二节 研究意义 ............................................................................................................ 1 第三节 文献综述 ............................................................................................................ 2 一、企业风险管理研究 ......................................................................................... 2 二、代工企业风险管理研究 ................................................................................. 3 三、文献述评 ......................................................................................................... 4 第四节 研究思路和研究内容 ........................................................................................ 4 一、研究思路 ......................................................................................................... 4 二、研究内容 ......................................................................................................... 4 三、研究技术路线 ................................................................................................. 5 第二章 风险管理理论 ................................................................................... 7 第一节 风险及其分类 .................................................................................................... 7 一、风险的概念 ..................................................................................................... 7 二、风险的分类 ..................................................................................................... 7 第二节 风险管理方法 .................................................................................................... 8 一、损失控制风险管理方法 ................................................................................. 8 二、内部风险抑制管理方法 ................................................................................. 9 第三节 风险管理策略与流程 ........................................................................................ 9 一、风险管理策略 ................................................................................................. 9 二、风险管理流程 ............................................................................................... 10 第三章 代工企业及其风险管理现状分析 ................................................. 12 第一节 代工企业发展现状分析 .................................................................................. 12 一、代工企业概念 ............................................................................................... 12 二、代工企业特点 ............................................................................................... 12 三、代工企业现状分析 ....................................................................................... 13 2 第二节 代工企业风险现状分析 .................................................................................. 14 一、经营风险 ....................................................................................................... 14 二、财务风险 ....................................................................................................... 15 第三节 代工企业风险管理现状分析 .......................................................................... 16 一、风险管理机构不健全 ................................................................................... 16 二、风险管理人员素质较低 ............................................................................... 17 三、风险管理方法落后 ....................................................................................... 17 第四章 Y企业风险管理现状 ..................................................................... 19 第一节 Y企业基本情况 .............................................................................................. 19 一、公司经营范围 ............................................................................................... 19 二、公司客户关系 ............................................................................................... 19 三、公司治理结构 ............................................................................................... 20 四、公司组织机构 ............................................................................................... 20 五、人力资源状况 ............................................................................................... 20 六、经营绩效状况 ............................................................................................... 21 第二节 Y企业风险管理现状 ..........