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加油站资金安全风险评价体系设计及应用
卢雪
(中国石油大学 财务处,山东 青岛 266580)
摘要:
随着成品油市场的不断发展,加油站数量大幅增加,使其面临一系列风险尤其是资金风险,因此加强加油站资金安全管理越来越重要。以加油站资金管理控制机制为研究对象,以加油站资金风险评价为核心内容,构建加油站资金安全风险评价体系,以某加油站为例进行实证研究。资金安全风险评价体系有助于加油站了解资金安全风险点,从而帮助加油站有效地降低和规避资金风险。
关键词:  加油站  资金安全  风险控制
DOI:10.13216/j.cnki.upcjess.2015.06.0003
分类号:F275;F407.22
基金项目:
Designation and Application of Capital Safety & Risk Evaluation System for Gas Station
LU Xue
(Financial Department, China University of Petroleum, Qingdao, Shandong 266580, China)
Abstract:
With the continuous development of refined oil market, the number of gas stations is increasing sharply. In the meantime, these gas stations are facing a series of risks, especially the fund risk, so it is increasingly important to strengthen financial security management of gas stations. This paper takes the fund management mechanism as the object of main research, uses the fund-risk evaluation as the core content, and designs the fund safety evaluation system for the gas stations. At last, the paper takes one gas station as an example to carry on an empirical research. The system contributes to identifying security risk points for gas stations, which also contributes to effectively reducing and avoiding financial risks.
Key words:  gas station  fund security  risk control