论企业财务风险及其防范.docVIP

论企业财务风险及其防范 Theory of corporate financial risk and its prevention [论文关键词] 财务风险 风险防范 [key words] financial risk risk prevention 　　[论文摘要] 财务风险是现代企业经营中所不可避免的问题，随着竞争的加剧企业面临的财务风险也越来越复杂和多变。财务风险是客观存在的,要彻底消除风险及其影响是不可能的。为防范企业财 [abstract] the financial risks are inevitable problems in modern enterprise management, the financial risk of the enterprise faced with the competition become more and more complex and changeable. Financial risk is objective existence, it is impossible to completely eliminate risk and its impact. To prevent corporate finance 务风险,就要了解风险的来源和特性,进行适当的控制和防范,健全风险防范机制,将损失降至最低,为企业创造最大的收益。 Business risk, we should understand the sources and characteristics of risk, proper control and prevention, perfect risk prevention mechanism, minimizes losses, creating the biggest benefit for the enterprise. 　　 　　一、前言 One, foreword 　　随着我国资本市场的迅速发展,很多上市公司和大型集团公司的经营管理逐渐由资产经营为主转变为资本经营为主,进入了财务为导向的企业管理阶段。在这种经济背景下,企业财务管理将成为企业管 With the rapid development of capital market in China, many listed companies and large-scale group company management gradually by the asset management to capital operation is given priority to, has entered the phase of financial oriented enterprise management. Under this economic background, the enterprise financial management will become a pipe 理的核心问题。作为风险管理核心组成部分的财务风险管理已经伴随着风险管理全球性运动的兴起而备受世界各国理论界和实务界的重视。 The core issue of principle. As a core component of risk management of financial risk management has been accompanied by the rise of a global movement, and risk managements theory and practice around the world. 　　从经济学角度看,现代企业的财务风险是一种微观经济风险,是企业所面临的全部风险的货币化的表现形态,是企业经营风险的集中体现。在当今高度货币化的经济社会中,企业在市场经济的环境下组 In economics, modern enterprises financial risk is a kind of micro economic risk, is the enterprise of all risks faced by monetization manifestation, is the concentrated reflection of enterprise management risk. In todays highly monetized economy society, the enterprise in a market economy under the environment of group 织生产经营活动所面对和承受的各种风险,其发生、发展和危害