OEM企业采购管理风险预警系统研究
|
摘要
伴随着制造业竞争的日趋加剧以及此次金融危机的影响,以代工生产(OEM)为主的企业受到了前所未有的冲击,也使得采购管理面临着新的环境。仅仅以ERP为主的采购管理模式已经不能适用当前复杂的市场环境,企业必须转换视角,处理复杂多变的风险因素,在保持低成本的同时尽量满足客户的多种需要。
本文以国资委推广的中央企业全面风险管理和金融危机为背景,以电子合约制造商为研究对象,采用定量分析、定性分析和案例研究方法,从风险识别、风险分析和风险评估三个方面,对OEM企业采购管理风险进行深入探讨,以期为采购管理提供有效的风险控制方法。
本文共包括五章。第一章在对OEM企业和采购管理国内外文献综述的基础上,提出本文的研究内容、研究方法和技术路线,并对研究范围进行了界定。第二章分析了采购管理风险预警的理论基础,主要包括供应链管理理论、预警管理理论和全面风险管理理论,论述了这些理论对采购管理风险的意义。论文的第三、四章是本文的重点,首先根据全面风险管理中对风险的识别方法,从风险的产生因素、系统环境构成和运作过程对采购管理中的风险进行了系统全面分析,同时还指出了本文所采用的风险评估技术。其次,在风险分析的基础上,对采购管理的风险进行归类,包括外部环境风险、供应商资信风险、库存风险、财务风险和内部控制风险,并确立了采购管理风险预警指标体系,同时采用层次分析法和模糊综合评价对指标进行处理,最终建立了采购管理风险预警模型。第五章将风险预警模型应用于具体案例,通过结合具体的计算过程,对模型的实际应用过程进行了检验。
本文的价值在于从风险管理、公司治理和内部控制三者相结合的角度确立预警指标体系,采用定量和定性相结合的方法对指标进行处理,确立风险预警模型,从而构建适合OEM企业的采购管理风险预警系统。
With aggravating fierce competition in manufacturing industry as well as this financial crisis's influence, it has serious impact on the enterprise in the form of original equipment manufacture, and also caused procurement management to face the new environment. The pattern of procurement management based on ERP has already could not be suitable for complex market environment.Therefor, the enterprise must change the angle of view, processes the complicated and diversified risk factor, and satisfies many possible kinds of needs for the customer while maintains the low cost.
Based on the promotion of enterprise-wide risk management by SAC and financial crisis, this article studies the enterprise characterized by electronic manafacture service, employs the approach of quantitative and qualitative analysis as well as case study, and has entensively analyzed the risk of procurement management through the combination of risk identification, risk analysis and risk assessment for the purpose of the risk control methods.
This article includes five chapters.Based on literature review of domestic and foreign procurement management, this article firstly proposed research content, the research technique and the technical route, and have carried on the limits to the range of study. Then it has analyzed procurement management risk early warning rationale, mainly including the supply chain management theory, the early warning management theory and the comprehensive risk management theory, and elaborated the significance of these theories to procurement risk management. The third and fourth chapters in this article are the key points. Firstly according to the identifiable risk methods in enterprise risk management, it comprehensively analyzed the risk in procurement management from the respect of elements caused by risk, the structure of systematic environment and operating process, meanwhile had pointed out the method of risk evaluation in this article. Secondly, depending on risk analysis, it classified procurement management risk, including the external environment risk, the supplier credit risk, the inventory risk, the financial risk and the internal control risk, and has established procurement risk early warning indicator system of procurement management. Meanwhile, it uses analytic hierarchy process (AHP) and the fuzzy comprehensive evaluation to process early warning index and has established procurement management risk early warning model finally.In the fifth chapter, it applies the risk early warning model to the concrete case, and has carried on the examination to the model application.
The value of this article lies in the establishment of early warning indicator system based on the conmbination of risk management, corporate governance and internal control.With processing indicator system by the combination of quantitative and qualitative analysis, it has established risk early warning model and construced suitable risk early warning system of procurement management in the enterprise characterized by OEM.
本文以国资委推广的中央企业全面风险管理和金融危机为背景,以电子合约制造商为研究对象,采用定量分析、定性分析和案例研究方法,从风险识别、风险分析和风险评估三个方面,对OEM企业采购管理风险进行深入探讨,以期为采购管理提供有效的风险控制方法。
本文共包括五章。第一章在对OEM企业和采购管理国内外文献综述的基础上,提出本文的研究内容、研究方法和技术路线,并对研究范围进行了界定。第二章分析了采购管理风险预警的理论基础,主要包括供应链管理理论、预警管理理论和全面风险管理理论,论述了这些理论对采购管理风险的意义。论文的第三、四章是本文的重点,首先根据全面风险管理中对风险的识别方法,从风险的产生因素、系统环境构成和运作过程对采购管理中的风险进行了系统全面分析,同时还指出了本文所采用的风险评估技术。其次,在风险分析的基础上,对采购管理的风险进行归类,包括外部环境风险、供应商资信风险、库存风险、财务风险和内部控制风险,并确立了采购管理风险预警指标体系,同时采用层次分析法和模糊综合评价对指标进行处理,最终建立了采购管理风险预警模型。第五章将风险预警模型应用于具体案例,通过结合具体的计算过程,对模型的实际应用过程进行了检验。
本文的价值在于从风险管理、公司治理和内部控制三者相结合的角度确立预警指标体系,采用定量和定性相结合的方法对指标进行处理,确立风险预警模型,从而构建适合OEM企业的采购管理风险预警系统。
With aggravating fierce competition in manufacturing industry as well as this financial crisis's influence, it has serious impact on the enterprise in the form of original equipment manufacture, and also caused procurement management to face the new environment. The pattern of procurement management based on ERP has already could not be suitable for complex market environment.Therefor, the enterprise must change the angle of view, processes the complicated and diversified risk factor, and satisfies many possible kinds of needs for the customer while maintains the low cost.
Based on the promotion of enterprise-wide risk management by SAC and financial crisis, this article studies the enterprise characterized by electronic manafacture service, employs the approach of quantitative and qualitative analysis as well as case study, and has entensively analyzed the risk of procurement management through the combination of risk identification, risk analysis and risk assessment for the purpose of the risk control methods.
This article includes five chapters.Based on literature review of domestic and foreign procurement management, this article firstly proposed research content, the research technique and the technical route, and have carried on the limits to the range of study. Then it has analyzed procurement management risk early warning rationale, mainly including the supply chain management theory, the early warning management theory and the comprehensive risk management theory, and elaborated the significance of these theories to procurement risk management. The third and fourth chapters in this article are the key points. Firstly according to the identifiable risk methods in enterprise risk management, it comprehensively analyzed the risk in procurement management from the respect of elements caused by risk, the structure of systematic environment and operating process, meanwhile had pointed out the method of risk evaluation in this article. Secondly, depending on risk analysis, it classified procurement management risk, including the external environment risk, the supplier credit risk, the inventory risk, the financial risk and the internal control risk, and has established procurement risk early warning indicator system of procurement management. Meanwhile, it uses analytic hierarchy process (AHP) and the fuzzy comprehensive evaluation to process early warning index and has established procurement management risk early warning model finally.In the fifth chapter, it applies the risk early warning model to the concrete case, and has carried on the examination to the model application.
The value of this article lies in the establishment of early warning indicator system based on the conmbination of risk management, corporate governance and internal control.With processing indicator system by the combination of quantitative and qualitative analysis, it has established risk early warning model and construced suitable risk early warning system of procurement management in the enterprise characterized by OEM.
引文
[1]何颖川,霍焱.OEM[J].大众科技,2004(5)：10-11
[2]夏会军,张阳红,李海军.我国企业的OEM/OBM之路[J].商业研究,2005(14)：99-100
[3]胡军,陶锋,陈建林.珠三角OEM企业持续成长的路径选择-基于全球价值链外包体系的视角[J].中国工业经济,2005(8)：42-48
[4]高晓敏.对中国OEM企业经营现状与出路的几点思考[D].学位论文,2006
[5]刘志彪.全球化背景下中国制造业升级的路径与品牌战略[J].财经问题研究,2005(5)：26-31
[6]庄伟.浅析我国OEM企业未来发展的方向[J].特区经济,2007(4)：245-246
[7]汪建成,毛蕴诗,邱楠.由OEM到ODM再到OBM的自主创新与国际化路径—格兰仕技术能力构建与企业升级案例研究[J].管理世界,2008(6)：148-153
[8]王雷.长三角本土代工企业竞争战略演变驱动力及实现路径—基于全球价值链的视角[J].中央财经大学学报,2009(11)：91-96
[9]毛蕴诗,姜岳新,莫伟杰.制度环境、企业能力与OEM企业升级战略—东菱凯琴与佳士科技的比较案例研究[J].管理世界,2009(6)：140-145
[10]邵晓峰,季建华,黄培清.供应链中供应商选择方法的研究[J].数量经济技术经济研究,2001(08)：80-83
[11]霍佳震,雷星晖,隋明刚.基于供应链的供应商绩效评价体系研究[J].上海大学学报,2002(2)：177-180
[12]边旭,田厚平,郭亚军.具有激励特征的供应商动态评价方法[J].南开管理评论,2004(5)：87-90
[13]刘蓉,张毕西；廖朝辉.供应链合作伙伴的选择、评估和动态监管[J].系统工程,2005(5)：51-53
[14]张学志,陈功玉.电子行业的供应商评价与选择策略[J].经济与管理,2005(9)：103-106
[15]杜亚灵,朱秀文.供应链设计中供应商的评价与选择[J].天津大学学报,2007(4)313-316
[16]欧佩玉,汪应洛,王平心.基于ABC的供应商选择与评价研究[J].管理评论,2007(2)：46-48
[17]何丽红,李丹.基于主成分分析法的供应商评价与选择研究[J].价值工程,2008(7)：88-91
[18]樊帼,牟小利.基于两阶段的战略性供应商选择与评价[J].商场现代化,2009(7)
[19]Wilson E J. The relative importance of supplier selection criteria:a review and update [J]. international Journal of purchasing and Material Management,1994, (3):35-41
[20]Patton,W.E. Use of Human Judgment Models in Industrial Buyers'Vendor Selection Decisions [J]. Industrial Marketing Management,1996,25 (8):135-149
[21]Keen, P. G.W. Instead of perfect product, How about the perfect supplier [J]. Computer world,1998,32 (37):64
[22]Butler, J. Risk Management Skills Needed in a Packaged Software Environment [J]. Information System Management,1999,16 (3):15-20
[23]Zeger Degraeve, Eva Labro, Filip Roodhooft. An Evaluation of Vendor Selection Models from A Total Cost of Ownership Perspective [J]. European Journal of Operational Research,2000,125(3):34-58
[24]Langenwalter, G.A. Enterprise Resource Planning and Beyond Integrating Your Entire Organization [J]. CRC/APICS Press,2000,9(13):12-18
[25]Purdy L, and Safayeni F. Strategies for supplier selection:A framework for potential advantages and limitations, IEEE Transactions on Engineering Managemem,2000, 47(4)
[26]Narasimhan R, Talluri S, and Mendez D. Supplier evaluation and rationalization via data envelopment analysis:An empirical examination, Journal of Supply Chain Management, 2001
[27]Craig R. Carter, Marianne M. Jennings. Social responsibility and supply chain relationships. Transportation Research Part E,2002,(38):37-52
[28]Bharadwaj N. Investigating the decision criteria used in electronic components procurement [J]. Industrial Marketing Management,2004, (3):317-323
[29]Talluri S,Narasimhan.Vendor performance with supply risk:A chance-constrained DEA approach. International Journal of Production Economics,2006:100
[30]齐二石,侯鸿翔,霍艳芳.企业降低超量库存的策略研究[J].工业工程,2002年3月,第5卷第2期：41-46
[31]杨战立.采购成本系统性控制策略[J].郑州航空工业管理学院学报,2003(2)：69-71
[32]宋华.供应链管理环境下的战略采购明[J].中国工业经济,2003(6)：84-90
[33]向晋乾,李杰,黄培清.工业企业原材料采购与库存策略[J].上海管理科学,2004(2)：39-42
[34]施国洪,李春林.供应链管理模式下采购策略的分析研究[J].江苏大学学报,2005(4)：84-87
[35]常广庶.电子商务环境下供应链采购策略的比较与选择[J].计算机工程与应用,2006(29)：1-3
[36]卢蓉,王万山.文化因素对我国企业实施战略采购影响的实证研究团[J].统计与决策,2006(4)：156-158
[37]赵志刚,李向阳.基于约束满意的供应链应急制造采购策略研究[J].管理工程学报,2008(2)：36-39
[38]胡雄鹰,胡斌,张金隆.价格季节性随机波动环境下的产品采购策略[J].工业工程与管理,2008(6)：36-37
[39]A Ian Smart,Alan Harrison. Reverse auctions as a support mechanism in flexible supply chain [J]. International Journal of Logistics:Research and Applications.
[40]Rachel R Chen,Robin O Roundy, Rachel Q Zhang etal. Efficient auction mechanisms for supply chain procurement [J]. Management Science,2005,51(3):467-482.
[41]Wu Min,Low Sui Pheng. Economic order quantity (EOQ) versus just-in-time (JIT) purchasing-an alternative analysis in the ready-mixed concrete industry[J]. Construction Management and Economics,2005(23):409-422.
[42]陈武,杨家本.采购过程风险管理[J].系统工程理论与实践,2000(6)：54-58
[43]王海霞,汤文成,钟秉林.采购风险期和零件订货批量之研究[J].管理工程学报,2001(1)：58-59
[44]马芸.制造业企业导入电子化采购的风险及绩效衡量的探讨[J].厦门大学学报,2003(S1)：29-31
[45]夏维朝.供应链竞争中的核心—采购成本与采购风险控制[J].特区经济,2005(5)：359-360
[46]雷辉.浅谈企业采购风险管理方法[J].企业家天地,2006(10)：40-41
[47]万晓,闫琳.基于VaR的采购风险度量模型[J].物流技术,2007(1)：54-57
[48]蒋望东.采购风险管理的一种新方法[J].技术经济与管理研究,2007(2)：74-75
[49]刘伟.企业在全球采购中的风险分析[J].科技风,2008(20)：63-64
[50]林阁.材料采购内部控制缺失风险及应对[J].大连海事大学学报,2009(2)：89-91
[51]程赐胜,邓理能.经济全球化环境下的企业网络采购风险评价[J].长沙理工大学学报,2009(3)：7-9
[52]Zsidisin G A, and Minjoon Jun. Supply management:insights from agency theory on risk. Proceedings of the Decision Sciences Institute,2001
[53]Lindroth R, Norrman A. Supply chain risks and risk sharing instrument an illustration from the telecommunication industry. Proceedings of the Logistics Research Network Sixth Annual Conference, Scotland,2001
[54]Cristobal Sanchez-Rodriguez, Angel R Martinez-Lorente and Jose G Clavel. Benchmarking in the purchasing function and its impact on purchasing and performance. Benchmarking, Bradford,2003,10(5)
[55]George A. Zsidisin:"Managing commodity spend in turbulent times "Center for Strategic Supply Research, Critical Issues Report, June,2005.
[56]Cooper M J, Wakefield K L, and Tanner J F. Industrial buyers'risk aversion and channel selection. Journal of Business Research,2006,(59):653-661
[57]斯蒂芬·P.罗宾斯.管理学[M],北京,中国人民大学出版社,2001：402-403
[58]佘廉.企业预警管理论[M],河北科学技术出版社,1999
[59]张宜霞,刘明辉.企业风险管理整合框架及其评价[J].财务与会计2006(3)：51-53
[60]谢志华.内部控制、公司治理、风险管理：关系与整合[J].会计研究.2007(10)：37-39
[61]杨俊.供应链风险管理理论与方法研究[D].武汉理工大学硕士毕业论,2005
[62]周艳菊,邱莞华,王宗润.供应链风险管理研究进展的综述与分析[J].系统工程,2006(3)：1-7
[63]胡跃飞,黄少卿.供应链金融：背景、创新与概念界定[J].金融研究.2009(8)：202-205
[64]贾晓霞,杨乃定,姜继娇.项目区域风险的模糊综合评价方法研究[J].工业工程与管理,2004(1)：4-8
[65]刘星,岳中志,刘谊.地方政府债务风险预警机制研究[M].北京：经济管理出版社,2005
[66]张明亲,谢立仁.企业人力资源管理风险预警指标体系的研究[J].西安工业大学学报,2005(4)：403-406
[67]尤建新,杜学美,张英杰.汽车供应链的顾客满意度评价指标体系[J].工业工程与管理2004(1)：45-50
[68]佘廉.企业采购管理预警指标体系的探讨[J].科技进步与对策,2003(11)：157-159
[69]中国注册会计师协会.财务成本管理[M].北京：经济科学出版社,2008
[70]高惠璇.应用多元统计分析[M].北京大学出版社,2005(1)：265
[71]杨纶标,高英仪.模糊数学原理及应用[M].华南理工大学出版社,2004.2(3)：114-149
[72]王连芬,许树柏.适用层次分析法[M].北京：中国人民大学出版社,1994：30-64
[73]罗帆,佘廉.企业组织管理预警系统评价指标的权重及综合评价[J].中国软科学.2000(7)：115-118
[74]马丽,张光明.供应链风险预警管理研究[M].价值工程,2008(2)：71-72
[75]任红强.企业跨国采购风险预警评价体系研究[D].硕士学位论文,2008
[76]胡金环,周启蕾.供应链风险管理探讨[J].价值工程,2005(3)：36-39
[77]方春银.论非传统的风险转移方式[J].保险研究,2001(7)：12-14
[78]李潮欣,彭华涛.风险转移的常用策略分析[J].价值工程,2005(1)：97-99
[79]郑克俊.供应链管理环境下的企业业务外包及优劣研究[J].软科学,2002(2)：90-92
[80]张丽锋.联合库存管理[J].软件工程师,2004(10)：60-61
[2]夏会军,张阳红,李海军.我国企业的OEM/OBM之路[J].商业研究,2005(14)：99-100
[3]胡军,陶锋,陈建林.珠三角OEM企业持续成长的路径选择-基于全球价值链外包体系的视角[J].中国工业经济,2005(8)：42-48
[4]高晓敏.对中国OEM企业经营现状与出路的几点思考[D].学位论文,2006
[5]刘志彪.全球化背景下中国制造业升级的路径与品牌战略[J].财经问题研究,2005(5)：26-31
[6]庄伟.浅析我国OEM企业未来发展的方向[J].特区经济,2007(4)：245-246
[7]汪建成,毛蕴诗,邱楠.由OEM到ODM再到OBM的自主创新与国际化路径—格兰仕技术能力构建与企业升级案例研究[J].管理世界,2008(6)：148-153
[8]王雷.长三角本土代工企业竞争战略演变驱动力及实现路径—基于全球价值链的视角[J].中央财经大学学报,2009(11)：91-96
[9]毛蕴诗,姜岳新,莫伟杰.制度环境、企业能力与OEM企业升级战略—东菱凯琴与佳士科技的比较案例研究[J].管理世界,2009(6)：140-145
[10]邵晓峰,季建华,黄培清.供应链中供应商选择方法的研究[J].数量经济技术经济研究,2001(08)：80-83
[11]霍佳震,雷星晖,隋明刚.基于供应链的供应商绩效评价体系研究[J].上海大学学报,2002(2)：177-180
[12]边旭,田厚平,郭亚军.具有激励特征的供应商动态评价方法[J].南开管理评论,2004(5)：87-90
[13]刘蓉,张毕西；廖朝辉.供应链合作伙伴的选择、评估和动态监管[J].系统工程,2005(5)：51-53
[14]张学志,陈功玉.电子行业的供应商评价与选择策略[J].经济与管理,2005(9)：103-106
[15]杜亚灵,朱秀文.供应链设计中供应商的评价与选择[J].天津大学学报,2007(4)313-316
[16]欧佩玉,汪应洛,王平心.基于ABC的供应商选择与评价研究[J].管理评论,2007(2)：46-48
[17]何丽红,李丹.基于主成分分析法的供应商评价与选择研究[J].价值工程,2008(7)：88-91
[18]樊帼,牟小利.基于两阶段的战略性供应商选择与评价[J].商场现代化,2009(7)
[19]Wilson E J. The relative importance of supplier selection criteria:a review and update [J]. international Journal of purchasing and Material Management,1994, (3):35-41
[20]Patton,W.E. Use of Human Judgment Models in Industrial Buyers'Vendor Selection Decisions [J]. Industrial Marketing Management,1996,25 (8):135-149
[21]Keen, P. G.W. Instead of perfect product, How about the perfect supplier [J]. Computer world,1998,32 (37):64
[22]Butler, J. Risk Management Skills Needed in a Packaged Software Environment [J]. Information System Management,1999,16 (3):15-20
[23]Zeger Degraeve, Eva Labro, Filip Roodhooft. An Evaluation of Vendor Selection Models from A Total Cost of Ownership Perspective [J]. European Journal of Operational Research,2000,125(3):34-58
[24]Langenwalter, G.A. Enterprise Resource Planning and Beyond Integrating Your Entire Organization [J]. CRC/APICS Press,2000,9(13):12-18
[25]Purdy L, and Safayeni F. Strategies for supplier selection:A framework for potential advantages and limitations, IEEE Transactions on Engineering Managemem,2000, 47(4)
[26]Narasimhan R, Talluri S, and Mendez D. Supplier evaluation and rationalization via data envelopment analysis:An empirical examination, Journal of Supply Chain Management, 2001
[27]Craig R. Carter, Marianne M. Jennings. Social responsibility and supply chain relationships. Transportation Research Part E,2002,(38):37-52
[28]Bharadwaj N. Investigating the decision criteria used in electronic components procurement [J]. Industrial Marketing Management,2004, (3):317-323
[29]Talluri S,Narasimhan.Vendor performance with supply risk:A chance-constrained DEA approach. International Journal of Production Economics,2006:100
[30]齐二石,侯鸿翔,霍艳芳.企业降低超量库存的策略研究[J].工业工程,2002年3月,第5卷第2期：41-46
[31]杨战立.采购成本系统性控制策略[J].郑州航空工业管理学院学报,2003(2)：69-71
[32]宋华.供应链管理环境下的战略采购明[J].中国工业经济,2003(6)：84-90
[33]向晋乾,李杰,黄培清.工业企业原材料采购与库存策略[J].上海管理科学,2004(2)：39-42
[34]施国洪,李春林.供应链管理模式下采购策略的分析研究[J].江苏大学学报,2005(4)：84-87
[35]常广庶.电子商务环境下供应链采购策略的比较与选择[J].计算机工程与应用,2006(29)：1-3
[36]卢蓉,王万山.文化因素对我国企业实施战略采购影响的实证研究团[J].统计与决策,2006(4)：156-158
[37]赵志刚,李向阳.基于约束满意的供应链应急制造采购策略研究[J].管理工程学报,2008(2)：36-39
[38]胡雄鹰,胡斌,张金隆.价格季节性随机波动环境下的产品采购策略[J].工业工程与管理,2008(6)：36-37
[39]A Ian Smart,Alan Harrison. Reverse auctions as a support mechanism in flexible supply chain [J]. International Journal of Logistics:Research and Applications.
[40]Rachel R Chen,Robin O Roundy, Rachel Q Zhang etal. Efficient auction mechanisms for supply chain procurement [J]. Management Science,2005,51(3):467-482.
[41]Wu Min,Low Sui Pheng. Economic order quantity (EOQ) versus just-in-time (JIT) purchasing-an alternative analysis in the ready-mixed concrete industry[J]. Construction Management and Economics,2005(23):409-422.
[42]陈武,杨家本.采购过程风险管理[J].系统工程理论与实践,2000(6)：54-58
[43]王海霞,汤文成,钟秉林.采购风险期和零件订货批量之研究[J].管理工程学报,2001(1)：58-59
[44]马芸.制造业企业导入电子化采购的风险及绩效衡量的探讨[J].厦门大学学报,2003(S1)：29-31
[45]夏维朝.供应链竞争中的核心—采购成本与采购风险控制[J].特区经济,2005(5)：359-360
[46]雷辉.浅谈企业采购风险管理方法[J].企业家天地,2006(10)：40-41
[47]万晓,闫琳.基于VaR的采购风险度量模型[J].物流技术,2007(1)：54-57
[48]蒋望东.采购风险管理的一种新方法[J].技术经济与管理研究,2007(2)：74-75
[49]刘伟.企业在全球采购中的风险分析[J].科技风,2008(20)：63-64
[50]林阁.材料采购内部控制缺失风险及应对[J].大连海事大学学报,2009(2)：89-91
[51]程赐胜,邓理能.经济全球化环境下的企业网络采购风险评价[J].长沙理工大学学报,2009(3)：7-9
[52]Zsidisin G A, and Minjoon Jun. Supply management:insights from agency theory on risk. Proceedings of the Decision Sciences Institute,2001
[53]Lindroth R, Norrman A. Supply chain risks and risk sharing instrument an illustration from the telecommunication industry. Proceedings of the Logistics Research Network Sixth Annual Conference, Scotland,2001
[54]Cristobal Sanchez-Rodriguez, Angel R Martinez-Lorente and Jose G Clavel. Benchmarking in the purchasing function and its impact on purchasing and performance. Benchmarking, Bradford,2003,10(5)
[55]George A. Zsidisin:"Managing commodity spend in turbulent times "Center for Strategic Supply Research, Critical Issues Report, June,2005.
[56]Cooper M J, Wakefield K L, and Tanner J F. Industrial buyers'risk aversion and channel selection. Journal of Business Research,2006,(59):653-661
[57]斯蒂芬·P.罗宾斯.管理学[M],北京,中国人民大学出版社,2001：402-403
[58]佘廉.企业预警管理论[M],河北科学技术出版社,1999
[59]张宜霞,刘明辉.企业风险管理整合框架及其评价[J].财务与会计2006(3)：51-53
[60]谢志华.内部控制、公司治理、风险管理：关系与整合[J].会计研究.2007(10)：37-39
[61]杨俊.供应链风险管理理论与方法研究[D].武汉理工大学硕士毕业论,2005
[62]周艳菊,邱莞华,王宗润.供应链风险管理研究进展的综述与分析[J].系统工程,2006(3)：1-7
[63]胡跃飞,黄少卿.供应链金融：背景、创新与概念界定[J].金融研究.2009(8)：202-205
[64]贾晓霞,杨乃定,姜继娇.项目区域风险的模糊综合评价方法研究[J].工业工程与管理,2004(1)：4-8
[65]刘星,岳中志,刘谊.地方政府债务风险预警机制研究[M].北京：经济管理出版社,2005
[66]张明亲,谢立仁.企业人力资源管理风险预警指标体系的研究[J].西安工业大学学报,2005(4)：403-406
[67]尤建新,杜学美,张英杰.汽车供应链的顾客满意度评价指标体系[J].工业工程与管理2004(1)：45-50
[68]佘廉.企业采购管理预警指标体系的探讨[J].科技进步与对策,2003(11)：157-159
[69]中国注册会计师协会.财务成本管理[M].北京：经济科学出版社,2008
[70]高惠璇.应用多元统计分析[M].北京大学出版社,2005(1)：265
[71]杨纶标,高英仪.模糊数学原理及应用[M].华南理工大学出版社,2004.2(3)：114-149
[72]王连芬,许树柏.适用层次分析法[M].北京：中国人民大学出版社,1994：30-64
[73]罗帆,佘廉.企业组织管理预警系统评价指标的权重及综合评价[J].中国软科学.2000(7)：115-118
[74]马丽,张光明.供应链风险预警管理研究[M].价值工程,2008(2)：71-72
[75]任红强.企业跨国采购风险预警评价体系研究[D].硕士学位论文,2008
[76]胡金环,周启蕾.供应链风险管理探讨[J].价值工程,2005(3)：36-39
[77]方春银.论非传统的风险转移方式[J].保险研究,2001(7)：12-14
[78]李潮欣,彭华涛.风险转移的常用策略分析[J].价值工程,2005(1)：97-99
[79]郑克俊.供应链管理环境下的企业业务外包及优劣研究[J].软科学,2002(2)：90-92
[80]张丽锋.联合库存管理[J].软件工程师,2004(10)：60-61