A Study On Risk Identification In Marine Organism Inventory Based On Grey Correlation Analysis

Seafood inventory grows in the seabed,risk management is more difficult.However,it is very important to effectively identify the hidden and risks of such enterprises for their survival and development.This paper attempts to apply the gray relational analysis to the identification of seafood inventory risk points,which is innovative and practical.On the basis of summarizing the existing theoretical results of risk-oriented audit and gray relational analysis,this paper firstly analyzes the causes of inventory risk of seafood,the reasons for the difficulty of identification,the starting point of risk identification and the existing countermeasures.Correlation analysis theory puts forward the gray correlation analysis which is applied to the seafood inventory risk point identification research topic.Secondly,this paper aims to identify the risk of seafood inventory,and use the gray relational analysis to find the existence scope of the risky suspicious point.In this way,the relevant substantive audit procedure is enabled according to the relevant situation to find the evidence of the existence of the risk point.Finally,this paper applies the hypothesis of inventory risk identification theory of seafood inventory based on gray relational analysis to be applied to the inventory events of Zhangzidao Group,confirming its rationality and feasibility,and further analyzing the causes and countermeasures of Zhangzidao inventory risk To prevent such incidents from happening again.The main innovative results are as follows:Firstly,the capture of seafood affects the operating income,according to the business income and its related factors for gray correlation analysis,to find the scope of risk factors.In the case of Zhangzidao,the operating income will be used as the standard index and the positive aspect.The operating cost,the accumulated area of the sea area and the inventory turnover rate as the comparative index of the operating income,the reverse side;the net cash flow from operating activities,Interest rate of repayment,sales gross margin is affected by operating income,these indicators and operating income are related relationship,so as a comparative indicator,as can be used to reverse the use of gray relational analysis of the trend,find the point from the trend,This point identifies the range of risk factors.Secondly,by the scope of quantification of the risk level of the relevant factors to implement the audit procedures to prove that the seafood assets as the main inventory of enterprises there are risks.Zhangzidao case,through the use of gray correlation analysis,through the 2011-2016 operating income and related factors to investigate and find out the risk of doubt for the point.Such as internal control andrisk assessment.Analysis of the internal control environment,found in Zhangzidao Group,one person at the same time engaged in incompatible positions,etc.,for the normal operation of enterprises have a huge impact.Thirdly,analyze the causes of risk,improve the sensitivity of risk identification,and enhance the ability and efficiency of risk management and control.In the case of Zhangzidao case,the gray relational analysis was used to find out the risk point.Through the investigation of the business income and related factors in 2011-2016,the reasons for the formation of risk,such as the internal control environment,by analyzing it,found in the Zhangzidao Group,one person at the same time engaged in incompatible positions,etc,leading to great risks for the normal business.Enterprises should improve the sensitivity of risk identification,enhance risk management and control capacity and efficiency.