财务风险.docVIP

 摘 要 财务风险是指企业财务经营效果的不确定性，指企业的财务系统中客观存在的由于各种难以或无法预料和控制的因素作用，使企业实现的财务收益和预期财务收益发生背离，因而蒙受损失的机会或可能。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。企业风险的大小及损失程度都直接和清楚地表现于企业财务收支的变化之中，最终表现为企业财务收益的减少。现代企业的财务风险存在于企业财务活动的各个环节，包括资本筹集、资本投放、资本使用、资本回收和资本收益分配，外汇汇率变动等等。国内外一些知名企业之所以纷纷破产倒闭，一是投资决策失误，二是忽视财务风险的存在，因此对财务风险的认识、预防和控制的研究已成为当今企业所面临的重要课题。对企业的财务风险进行研究不仅具有理论意义同时也具有现实意义。 本文以企业财务风险为研究对象，研究企业财务风险的防范问题。文章在要阐述企业财务风险管理的基本理论的基础上，归纳了如何对企业财务风险进行识别。最后主要对企业筹资风险、投资风险、资金回收风险、收益分配风险四个方面的风险防范与控制进行了较为详细的研究。 关键词：财务风险； 风险识别； 防范研究  Abstract Financial risk is the effect of corporate finance business uncertainties, refer to the financial system of the objective existence of a variety of difficult or unpredictable factors and control to enable enterprises to achieve the financial gains and financial benefits expected from the occurrence, and thus suffer loss of opportunity or may be. From an economic point of view, the financial risk of the modern enterprise is a micro-economic risk is the risk faced by all of the performance of the monetary form, is a concentrated expression of operational risks. The size of enterprise risk and losses are directly and clearly the performance of the enterprises financial revenue and expenditure changes, the final performance of the proceeds to reduce corporate finance. Modern enterprises exist in the business of financial risk in all aspects of financial activities, including capital raising, capital invested, capital use, capital recovery and capital gains distribution, changes in foreign exchange rates and so on. The reason why some well-known domestic and foreign enterprises have gone bankrupt, one investment decision-making mistakes, and the other is to ignore the existence of financial risk, financial risk and therefore awareness, prevention and control of enterprises has become an important issue faced by. The financial risk of research not only has theoretical significance but also practical significance. In this paper, the financ