牛治凡业论文初稿(1).doc

PAGE 1 摘 要 财务风险存在于企业的各个环节，因此对其的认识和防范就成为了企业时时刻刻面临的重大问题。市场经济环境发生的变化，增加了乡镇企业的财务风险，财务上存在的问题成为制约其发展的障碍之一。本文以加强我国乡镇企业财务风险的防范及控制机制为目的，对国内乡镇企业中所存在的财务风险问题进行研究。首先界定了财务风险的概念， 即财务风险是财务管理过程中产生了预计财务成果与实际财务成果不一致的现象。乡镇企业财务风险大致是由投资和筹资两个方面组成，而筹资风险是主要方面。其次，就目前国内乡镇企业财务风险的现状对其财务机制特别是筹资机制中存在的问题并提出建议。最后，从企业自身、政府、银行等各方面出发，合理的选择筹资方式，筹资结构，适度举债，保证资产的流动性等。建立完善的多层次的财务风险防范及控制机制，以实现企业价值的增长从而谋求更好的发展。 关键词：财务风险；筹资风险；乡镇企业 Abstract Financial risk existing in each link of every enterprise,So the understanding and preventing of it is a very important problem which a business have to be faced continuously.When the economic environment changed ,the financial risk of the town enterprise would have increased,But problem of financial affairs would become an obstacle which will restrict the development of it.Bettering town enterprise prevent and control system is the researching purpose of this thesis.Basing on intergrating theory whith practice ,the thesis researhes the system conforming to our country’s siuation.The thesis first discuss the conception of the financial risk,then we know it is the difference between the financial achievement to estimate and the reality.Generally speaking,the risk is initiated by investment and rasied capital and rasing capital is of more importance.Then basing on the current situation of the town’s enterprise,put forward recommendation in order to solve the problem of the financial system.At last the thesis considers our situation and propose advises above from the pattern of the enterprise itself ,government and bank and so on,to make the pattern ,and structure of the financial is reasonable,moderate the number of debt in order to guarantee the fluxion of property.So if we can establish completed and multi-level system.The enterprise will achieve the maximum value and the better development. Key words:fifnincial risk;the risk of raising capital