| Shipping industry as the world economy important basic and service industry, is an important guarantee for the realization of international trade,a solid foundation for promoting the adjustment of economic structure,promoting plays an irreplaceable role in the development of the world economy and the progress of human society. In recent years, the shipping industry has been hovering at the bottom of the valley, the debt scale is rising, while operating profit decline, although in2014, experts believe thatthe shipping company may usher in the thickening of the performance, butthe high cost of debt may become the bottleneck of the development ofshipping listing Corporation. Therefore research on shipping listing Corporation financial risk is imminent. China COSCO Holdings Ltd(hereinafter referred to as Chinese ocean shipping industry) accounted for50%of assets, so this paper China ocean as the representative, through the construction of financial risk control model: debt and financial cost, the interest earned ratio, financial leverage, accounts receivables and payablesratio, total asset turnover ratio analysis, analysis method of creating model by using factor, and it is verified by Z score model, in order to understand the Chinese offshore financial risk. Through the analysis of Chineseoffshore financial risk, exposed the Chinese ocean lacks a set of effectivefinancial risk control measures.In this paper, through theoretical analysis and points out that the financialrisk control is an important part of internal control, In the empirical part,combined with the actual situation China pelagic, selected from2007to2013financial statements, a model, analyze data, establishing an offshorefinancial risk early warning system Chinese, the establishment of the company’s financial operation mechanism, the establishment of corporate financial risk control system three aspectsproposed to strengthen the risk of financial control measures. |
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