摘要

財(cái)務(wù)風(fēng)險(xiǎn)是企業(yè)財(cái)務(wù)活動(dòng)中由于各種不確定因素的影響，使得企業(yè)財(cái)務(wù)收益與預(yù)期發(fā)生偏離，產(chǎn)生財(cái)務(wù)損失或財(cái)務(wù)狀況惡化的風(fēng)險(xiǎn)。如何控制財(cái)務(wù)風(fēng)險(xiǎn)成為擺在管理者面前一個(gè)現(xiàn)實(shí)而嚴(yán)峻的問(wèn)題。
本文依據(jù)財(cái)務(wù)風(fēng)險(xiǎn)和風(fēng)險(xiǎn)控制理論，在借鑒國(guó)內(nèi)外現(xiàn)有研究成果基礎(chǔ)上，剖析了北京市國(guó)明眼鏡有限公司在財(cái)務(wù)風(fēng)險(xiǎn)方面存在的問(wèn)題，并從外部和內(nèi)部?jī)煞矫娣治隽似涑梢?，提出了提高公司管理人員素質(zhì)、加強(qiáng)財(cái)務(wù)風(fēng)險(xiǎn)控制、選擇有效的籌資策略、加強(qiáng)資金流動(dòng)、加速庫(kù)存周轉(zhuǎn)等科學(xué)的風(fēng)險(xiǎn)控制策略。為國(guó)明眼鏡公司有效地防范和控制財(cái)務(wù)風(fēng)險(xiǎn)提供了參考。

【關(guān)鍵詞】 財(cái)務(wù)風(fēng)險(xiǎn) 風(fēng)險(xiǎn)分析 風(fēng)險(xiǎn)控制

Abstract

Financial risk is the risk that deviates from enterprise financial returns and expected, produce financial loss or conditions deteriorate, due to the impact of the financial activity uncertainty factor. Therefore, how to control the financial risk has become a realistic and serious problem managers have to face.
The paper is based on financial risk and risk management theory. It uses the national and foreign research achievement in present and makes an analysis of the problems and causes in GuoMing glasses enterprises financial risk control. The paper propounds some scientific financial risk strategy for the enterprises. Such as, to improve the quality of the company managements, to strengthen the financial management risk control, to choose the effective fundraising strategy, to strengthen capital flow and to accelerate inventory turnover. The paper provides the reference for the GuoMing glasses enterprises to preventing and controlling the financial risks effectively.

Key words financial risk risk analysis risk control