基于现金流量的企业财务风险测控.docx

基于现金流量的企业财务风险测控 【摘要】财务风险测控是企业管理的重要问题之一;现金流量对于反映企业的财务风险具有一定的合理性。长期以来，我国对基于现金流量的企业财务风险测控的研究与发展取得了一定的成果.本文根据对基于现金流量的企业财务风险测控进行分析，发现基于现金流量的企业财务风险测控领域存在着诸多问题，导致企业的可持续发展受到了一定程度的影响。本文从多个角度重点梳理了基于现金流量的企业财务风险测控的必要性与可行性，并对基于现金流量的企业财务风险测控进行浅显的研究与分析，发现当前基于现金流量的企业财务风险测控都存在着问题。本文对这些问题提出了相应的解决对策。 【关键词】财务风险；现金流量；风险测控Abstract：Measure and control financial risk is one of the important issues of enterprise management; cash flow to reflect the financial risk of the enterprise has certain rationality. For a long time, our country of based on the cash flow of enterprise financial risk measurement and control research and development has made some achievements.This paper based on the cash flow of enterprise financial risk control based on the analysis found based on cash flow of enterprise financial risk measurement and control field, there are still many problems, leading to the enterprise sustainable development by a certain degree of influence.The from multiple point of view, it organizes a brief analysis of the based on the cash flow of enterprise financial risk control in Chinas development present situation and the existing problems in the market and based on cash flow of enterprise financial risk measurement and control of simple research and analysis, found that the current cash flow of enterprise financial risk control based on both the existence of the problem. This paper on these issues, proposed the corresponding countermeasures.Key words：financial risk，cash flow ，risk measurement and control目 录引言5一、基于现金流量的企业财务风险测控概述7（一）现金流量和财务风险概念7（二）现金流量和企业财务风险之间的关系81、现金流量可以直接反应企业财务风险82、现金流量为企业投资提供有质量的信息83、现金流量是企业投资的基础8二、基于现金流量的财务风险测控过程中表现出的若干问题91、生产经营中销售环节出现的问题82、投资过程中出现的问题83、筹资过程中出现的问题8三、防范和控制企业财务风险的建议9（一）销售环节避免财务风险10（二）投资环节的风险控制11 （三）筹资过程的风险控制11结论13参考文献14致 谢16一、引言二、基于现金流量的企业财务风险测控概述（一）现金流量和财务风险概述现金流量是收付实现制下的概念，总体指企业在一定会计期间内通过经营活动、投资活动、筹资活动等经济活动实现了的现金收付情况或现金总量情况，即企业一定时期的现金和现金等价物的流入和流出的数量总额。例如：销售商品、提供劳务、出售固定资产、收回投资、借入资金等，形成企业的现金流入;购买商品、接受劳务、购建固定资产、现金投资、偿还债务等，形成企业的现金流出。衡量企业经营状况是否良好，是否有足够的现金