摘要
国以民为本，民以食为天。粮食问题关乎国家的国计民生，受到党中央和各
级政府的高度关注。粮食储备是政府实施粮食宏观调控的重要手段，是保障国家
粮食安全，维护国内粮价稳定，维持和提高农民种粮积极性的必要措施。国有粮
食储备企业作为政府进行粮食宏观调控的执行部门，其资金风险问题一直饱受关
注。社会经济的运行发展离不开资金的重要支撑，国有粮食储备企业的正常运行
和发展离不开流畅资金流的支持。对国有粮食储备企业的资金风险进行研究，防
范资金风险，减少资金风险管理不到位而产生的损失，以此确保国有粮食储备企
业资金的安全，最终提高国有粮食储备企业的经济效益
本文立足于上述情况展开研究，充分结合国有粮食储备企业的现状及国有粮
食储备企业的特征，在对相关文献开展文献综述的基础上，选取具有代表性的维
度特征，设计国有粮食储备企业资金风险评价设的调查问卷，采用定性与定量相
结合的方法，运用层次分析法对国有粮食储备企业的资金风险进行综合的测评，
从而找出优化国有粮食储备企业资金风险管理方向和建设的目标。在构建了国有
粮食储备企业资金风险评价体系后，本文将其实际应用于A省储备粮管理公司
进行实证分析，对A省储备粮管理公司资金风险评价开展问卷调查，运用层次
分析法对问卷调查的结果进行深度分析，分析得出A省储备粮管理公司资金风
险处于比较好的等级。同时，本研究还针对资金风险评价各个层次的指标进行进
一步分析，最后提出优化A省储备粮管理公司资金风险管理的政策建议
经实证分析该国有粮食储备企业资金风险评价体系较好地体现了国有粮食
储备企业的特征，构建的资金风险评价体系具有较好的操作实用性，可用于国有
粮食储备企业资金风险的评价工作。该资金风险评价体系，虽然有进一步完善之
处，但可为国有粮食储备企业防范资金风险，提高国有粮食储备企业的风险管理
水平，从而为从源头上减少和杜绝国有粮食储备企业的资金风险管理提供有效简
便的工具，并通过资金风险评价，识别资金风险管理存在的漏洞，提出优化国有
粮食储备企业资金风险管理的政策建议
关键词：资金风险；风险评价；资金风险评价体系；国有粮食储备企业
II
Research on capital risk assessment of State Grain
Reserve Enterprises--Taking A province grain reserve
management company as an example
Abstract
The State takes the people as the foundation, and the people eat their food for the
day. The grain issue concerns the national economy and livelihood of the country, and
is highly concerned by the Party Central Committee and governments at all levels.
State-owned Grain Reserve enterprises are an important tool for the government to
implement macro-control. They are also important means for the state to purchase
grain, implement grain control, promote the increase of farmers'grain income and
output, maintain the stable development of the grain market and ensure the national
food security. Capital is an important support of social and economic development,
and the normal operation and development of state-owned grain reserve enterprises
can not be separated from the support of smooth capital flow. This paper studies the
capital risk of state-owned grain reserve enterprises, prevents the capital risk, reduces
the loss caused by the inadequate management of capital risk, so as to ensure the
safety of funds of state-owned grain reserve enterprises, and ultimately improves the
economic benefits of state-owned grain reserve enterprises.
Based on the above-mentioned situation, this paper fully combines the current
situation of state-owned grain reserve enterprises and the characteristics of
state-owned grain reserve enterprises, and on the basis of literature review, selects
representative dimension characteristics, designs a questionnaire for fund risk
assessment of state-owned grain reserve enterprises, and adopts qualitative analysis.
Combining with the quantitative method, this paper uses the analytic hierarchy
process (AHP) to comprehensively evaluate the capital risk of state-owned grain
reserve enterprises, so as to find out the direction of optimizing the capital risk
management of state-owned grain reserve enterprises and the goal of construction.
After establishing the fund risk assessment system of state-owned grain reserve
enterprises, this paper applies it to the provincial grain reserve management
companies for empirical analysis, carries out a questionnaire survey on the fund risk
III
assessment of A Provincial Grain Reserve Management companies, and makes a deep
analysis of the results of the questionnaire survey by using the analytic hierarchy
process, and analyzes the results of the questionnaire. Management company capital
risk is in a better level. At the same time, this study also further analyzes the
indicators of various levels of capital risk assessment, and finally puts forward policy
recommendations to optimize the capital risk management of A Provincial Grain
Reserve Management Company.
Through empirical analysis, the fund risk evaluation system of state-owned grain
reserve enterprises in China has better embodied the characteristics of state-owned
grain reserve enterprises, and the fund risk evaluation system has better operational
practicability, which can be used to evaluate the fund risk of state-owned grain
reserve enterprises. Although the fund risk evaluation system has further perfection, it
can prevent fund risk for state-owned grain reserve enterprises and improve the risk
management level of state-owned grain reserve enterprises, thus providing effective
and simple tools for reducing and eliminating fund risk management of state-owned
grain reserve enterprises from the source, and through funds. Risk assessment,
identify the loopholes in fund risk management, and put forward policy
recommendations to optimize the fund risk management of state-owned grain reserve
enterprises.
Key words: Capital risk; risk assessment; capital risk assessment system; state
owned Grain Reserve Enterprises。