chl继续86544675关于我国企业财务风险的控制与防范问题的思考-4.doc

本 科 毕 业 论 文 （设 计） 本科生毕业论文（设计） 关于我国企业财务风险的控制与防范问题的思考 On the problem of control and prevention of financial risk in Chinese enterprises. 作 者 专 业 指导教师 分 院 二〇一五年五月  摘要：风险是现代财务管理的基本概念之一,是贯穿现代企业财务管理的一个重要。企业的经营活动不仅要考虑市场需求环境、生产技术手段的变化,还要缜密筹划分散风险的组合投资,降低风险的资本结构。而风险与收益的权衡是企业财务管理的基本原则。 关键词： On the problem of control and prevention of financial risk in Chinese enterprises. Abstract: do anything to assume certain risks, the risk is a basic concept of financial management, is through an important part of modern enterprise financial management. The business activities of enterprises should not only consider the change of market demand environment, the production of technical means, but also careful planning portfolio risk diversification, to reduce the risk of capital structure. And the balance between risk and return is the basic principle of enterprise financial management. With the continuous development of Chinas social economy, the rapid development of enterprises, the various risks and hidden within the enterprise also followed, especially financial risk control defects within the company and lead to bankrupt because of financial crisis enterprise, enterprise financial risk control are inappropriate will bring disaster to the enterprise. This paper aims at a study of the financial risk, the causes and harm; two is the control of defects about the financial risk; the three is the measures and Thoughts on the prevention of financial risks; four is to improve their financial risk of enterprise knowledge and research ability. Keywords: enterprise; financial risk; control; prevention 目 次 摘要 I 次 II 1.引言 1 1.1 研究背景 1 1.2 研究意义 1 1.3 相关概念概述 1 1.3.1企业财务风险的涵义 1 1.3.2企业财务风险的类型 1 1.3.3企业财务风险的特征 2 2企业财务风险现状 3 2.1国内企业财务风险现状 3 2.2国外企业财务风险现状 3 3我国企业财务风险成因分析 3 3.1企业财务管理者及财会人员的滞后性 3 3.2企业财务管理环境本身的复杂性 4 3.3企业财务决策方法的缺陷 4 3.4法律法规规范程度欠缺 4 3.5企业内部财务管理机制的不完善性 4 4规避企业财务风险的建议 5 4.1提高管理者的财务风险意识和财会人员执业水平 5 4.2提高会计信息披露质量，营造良好的财务管理环境 5 4.3运用科学的决策方法 5 4.4健全法律体系 6 4.5健全和完善企业内部控制制