上市公司财务风险控制问题研究.doc

上市公司财务风险控制问题研究 摘 要 本文首先从上市公司财务风险现状着手，分析财务风险本质、基本特征提出我国上市公司中存在着哪些问题。然后分析上市公司财务风险的成因，着重分析其内部成因和外部成因。内部成因存在筹资风险成因、投资风险成因、经营风险成因等。外部成因存在经济因素、法律因素、市场因素、社会文化因素等。最后针对筹资风险、投资风险、经营风险等不同类型的风险提出相应的的控制方法，使企业财务风险能够及时有效地受到预防和控制。筹资风险的控制方法有进行筹资效益的预测分析，正确选择筹资方式，选择适当的筹资时机，确定合理的借款额度、确保借款偿还能力。投资风险控制的方法是提高投资项目的决策水平，加强投资风险意识，加强对投资资金的管理。牢固树立风险意识，充分了解外部环境、对现有资源分析，构建科学的内部控制管理机制是经营风险的控制方法。 关键字：上市公司；财务风险；防范；控制 Study on the control of financial risk of listed company Author :WangYuZhen Tutor : ZhangWei Abstract This paper from the financial risk of the listed company of the status quo，analysis of financial risk，put forward basic essence characteristics of Listed Companies in China in which there is a problem. Then the analysis of the financial risk of listed company causes，analyzes the internal causes and external causes. The internal causes of existence of financing risk cause of formation，investment risk，management risk formation causes. External causes of economic factor，legal factors，market factors，social and cultural factors. Finally，financing risk，investment risk，operating risk and other different types of risk and puts forward the corresponding control methods，so that the financial risk of enterprises can be timely and effective manner by the prevention and control. Control methods of financing risk financing benefit prediction analyses have been carried out，correct choice funding，select the appropriate timing of financing，determining borrowing limit and Lee，ensure loan repayment capabilities. Investment risk control method is to raise the level of investment project decisions，enhancing risk awareness，strengthen the management of investment funds. Firmly establishing risk awareness，and fully understand the external environment，analysis of existing resources，establishing internal control management system is operational risk control methods.Keywords：Listed CompanyFinancial Risk；Prevention；Contro