企业财务风险分析与防范的研究

论文编号:CW133  论文字数:14622,页数:17  附外文翻译

摘  要

 我国企业近年来发展速度加快，企业面临激烈竞争的挑战，企业的销售、供应、劳力、货币市场以及企业内部经营管理等方面，都存在许多不可确定的因素，客观上造成企业的生产经营具有较大风险。由于企业自有资金普遍不足，经营管理水平不高，加之管理滞后等方面的原因，使企业普遍还存在着财务风险。要想提高市场竞争能力，在加快发展速度的同时提高发展质量，就不能不重视财务风险的预防和规避。因此，企业加强财务风险管理与控制已迫在眉睫。其目的就是权衡风险、收益间的利弊关系,做出在期望收益下风险最小,在风险一定下收益最大的决策，将风险控制在企业所能承受的限度内,努力提高企业的收益,从而增加企业的价值。
 本文介绍了财务风险的概念以及我国企业当前财务管理中遇到的财务风险,并对其成因进行了分析,同时以我国权智集团为例介绍了我国企业对于财务风险常用的防范措施,最后本文对企业未来将要面临的风险进行了预测和思考。希望本文会对我国企业的财务风险防范决策具有参考性。
 
 
 关键词: 企业财务风险；财务风险成因；预警分析；防范对策
 
  

A guard against study and analysis on financial risk

 Abstract: the development speed of our country’s enterprises is faster and faster in recent years, but enterprises are facing the challenge of fierce competition, financial risk prevails. The labor, money markets of enterprise and their internal operational management all are having uncertainties. Because their funds are lack, the management level is low, the technical weak, and coupled with management lags are behind, and so on, which is objective to result the production and operation of enterprises in a greater risk. To enhance market competitiveness and speed up the pace of development, it has to prevent and evade financial risk. Therefore, enterprises strengthen financial risk management and control is imminent. Its purpose is to weigh the risks and benefits between the pros and cons, and make the expected proceeds from the smallest risk, some of the proceeds of the biggest risks in the decision-making. Will be controlled at the enterprise can bear the risk limits, and strive to improve the business receipts, thereby increasing the value of the business.
 This article introduced the concept of financial risk, and the financial risk which enterprises encountered currently in the financial management, and this text analysis the reasons. At the same time, this text takes Hair Company as the example to introduce the preventive methods, which the enterprise used commonly in financial risk. Finally, the text forecasts the risks which enterprises will be faced in the future. I hope this text will help the enterprises to make decisions in financial risk management.
 
 
 Keywords: enterprise financial risk；financial risk origin；early warning analysis； financial risk countermeasure
                   

目 录

一、企业财务风险概述…………………………………………………………………1
(一)企业财务风险的类型………………………………………………………………1
(二) 企业财务风险的衡量………………………………………………………………1
 二、我国企业当前财务风险的现状分析………………………………………………3
 (一) 我国企业当前财务管理现状………………………………………………………3
(二) 财务管理中面临的财务风险………………………………………………………3
三、我国企业财务风险成因分析………………………………………………………4
(一) 企业财务风险的基本特征…………………………………………………………4
(二) 我国企业财务风险的成因…………………………………………………………5
四、我国企业财务风险的防范措施………………………………………………………6
(一)防范措施………………………………………………………………………………6
实证分析………………………………………………………………………………8
五、对企业未来面临财务风险的思考……………………………………………………9
(一) 企业未来面临财务风险的预测……………………………………………………9
(二) 思考…………………………………………………………………………………11
参考文献…………………………………………………………………………………14