企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)分析與防范

摘要

隨著時(shí)代進(jìn)入21世紀(jì)，企業(yè)面臨的風(fēng)險(xiǎn)隨著新經(jīng)濟(jì)環(huán)境的變化向更廣范圍、更深層次的方向發(fā)展，在企業(yè)發(fā)展的同時(shí)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理愈來(lái)愈成為企業(yè)財(cái)務(wù)管理的核心問(wèn)題。財(cái)務(wù)風(fēng)險(xiǎn)是企業(yè)面臨的一種風(fēng)險(xiǎn)，而財(cái)務(wù)風(fēng)險(xiǎn)的控制就是企業(yè)在識(shí)別、評(píng)估和分析的基礎(chǔ)上，充分預(yù)見(jiàn)、有效控制財(cái)務(wù)風(fēng)險(xiǎn)，通過(guò)對(duì)財(cái)務(wù)風(fēng)險(xiǎn)的風(fēng)險(xiǎn)研究，找出風(fēng)險(xiǎn)成因，從而采取相應(yīng)的預(yù)防策略或建立預(yù)警體系，用最經(jīng)濟(jì)的方法把財(cái)務(wù)風(fēng)險(xiǎn)可能導(dǎo)致的不利后果減少到最低限度的管理方法。本文針對(duì)加強(qiáng)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理進(jìn)行論述，在系統(tǒng)分析財(cái)務(wù)風(fēng)險(xiǎn)的本質(zhì)及我國(guó)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)成因的基礎(chǔ)上，建立我國(guó)企業(yè)的財(cái)務(wù)預(yù)警指標(biāo)，進(jìn)行適當(dāng)?shù)呢?cái)務(wù)風(fēng)險(xiǎn)決策，以期為財(cái)務(wù)風(fēng)險(xiǎn)管理及防范提供參考。隨著現(xiàn)代市場(chǎng)經(jīng)濟(jì)的建立，市場(chǎng)環(huán)境瞬息萬(wàn)變，各種不確定性影響因素日益增多，企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)問(wèn)題顯得越來(lái)越復(fù)雜多變。因此，加強(qiáng)財(cái)務(wù)風(fēng)險(xiǎn)管理已經(jīng)成為各層次管理者密切關(guān)注的問(wèn)題。資企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)預(yù)測(cè)研究的需求日益迫切。急需建立有效的財(cái)務(wù)預(yù)警系統(tǒng)來(lái)預(yù)測(cè)、預(yù)控和處理財(cái)務(wù)風(fēng)險(xiǎn)。以期降低風(fēng)險(xiǎn)，提高效益，實(shí)現(xiàn)預(yù)期財(cái)務(wù)收益。

關(guān)鍵詞  財(cái)務(wù)風(fēng)險(xiǎn)；風(fēng)險(xiǎn)分析；風(fēng)險(xiǎn)防范；財(cái)務(wù)危機(jī)。

Abstract

Financial risk is a risk facing enterprises, and financial risk control is enterprise in the identification, assessment and analysis on the basis of the full predicted, effective control of the financial risk, and through the financial risks, find out the risk and take corresponding risk causes the prevention strategies or the establishment of early warning system, with the most economical way to financial risk may cause adverse consequences to minimize management methods. This paper aimed at strengthening enterprise financial risk management is discussed, and the systematic analysis of the essence of financial risks in China and the financial risks of enterprise is established on the basis of the causes of our enterprise financial early-warning index, proper financial risk decision, in order to prevent financial risk management and provide the reference. With the establishment of a modern market economy, market environment, all kinds of uncertainty factors increase, enterprise financial risk is becoming more and more complicated. Therefore, strengthening financial risk management has become managers paid close attention to the various levels. Endowment enterprise financial risk prediction research needs increasingly urgent. Need to establish an effective financial warning system for predicting, precontrol and dealing with financial risk. In order to reduce risk, improve benefits, achieve financial returns. 

key words: financial risk, Enterprise decision-making, Corporate capital structure,  Financial warning system

目   錄

1 緒論 1

1.1 財(cái)務(wù)風(fēng)險(xiǎn)的概述 2

1.2 財(cái)務(wù)風(fēng)險(xiǎn)的特性 2

1.2.1客觀性 2

1.2.2不確定性 2

1.2.3損失性 2

1.2.4收益性 2

1.3 財(cái)務(wù)風(fēng)險(xiǎn)的類型 3

1.3.1 籌資風(fēng)險(xiǎn) 4

1.3.2 投資風(fēng)險(xiǎn) 4

1.3.3 經(jīng)營(yíng)風(fēng)險(xiǎn) 4

1.3.4 外匯風(fēng)險(xiǎn) 5

2 加強(qiáng)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理的重要性 6

2.1 企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理是外部環(huán)境變化的要求 6

2.2 企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理是加強(qiáng)企業(yè)自身建設(shè)的需要 6

2.3 企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理是推進(jìn)企業(yè)健康發(fā)展的保障 6

3 我國(guó)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)控制的原則 7

3.1 符合企業(yè)總目標(biāo)的原則 7

3.2 企業(yè)內(nèi)部管理的影響 7

3.3 風(fēng)險(xiǎn)防范與風(fēng)險(xiǎn)處理相結(jié)合的原則 7

3.4 長(zhǎng)短期利益相結(jié)合的原則 8

3.5 動(dòng)態(tài)適應(yīng)性原則 8

3. 6 成本效益比較的原則 8

4企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理的現(xiàn)狀 9

4.1 管理系統(tǒng)欠缺 9

4.2 風(fēng)險(xiǎn)意識(shí)不強(qiáng) 9

4.3 資本結(jié)構(gòu)不合理 9

4.4 企業(yè)內(nèi)部財(cái)務(wù)關(guān)系混亂 10

4.5 籌資風(fēng)險(xiǎn)的存在 10

4.5.1 現(xiàn)金性籌資風(fēng)險(xiǎn) 10

4.5.2 收支性籌資風(fēng)險(xiǎn) 10

5財(cái)務(wù)風(fēng)險(xiǎn)的防范措施 11

5.1建立完善的財(cái)務(wù)管理體系 11

5.1.1 如何構(gòu)建有效的全面風(fēng)險(xiǎn)管理體系 11

5.2 強(qiáng)化風(fēng)險(xiǎn)意識(shí) 12

5.3 加強(qiáng)財(cái)務(wù)活動(dòng)的風(fēng)險(xiǎn)管理 12

5.4 提高財(cái)務(wù)決策的科學(xué)化水平 13

5.4.1 企業(yè)防范財(cái)務(wù)風(fēng)險(xiǎn)的技術(shù)方法 13

5.5建立財(cái)務(wù)預(yù)警系統(tǒng) 14

5.6 結(jié)采取適當(dāng)?shù)娘L(fēng)險(xiǎn)規(guī)避策略 15

5.7 建立健全財(cái)務(wù)風(fēng)險(xiǎn)的內(nèi)部控制機(jī)制 16

6如何預(yù)防企業(yè)財(cái)務(wù)風(fēng)險(xiǎn) 18

6.1 正確認(rèn)識(shí)財(cái)務(wù)風(fēng)險(xiǎn) 18

6.2 著力防控財(cái)務(wù)風(fēng)險(xiǎn) 18

6.3 健全財(cái)務(wù)風(fēng)險(xiǎn)機(jī)制 19

結(jié)束語(yǔ) 21

致謝 22

參考文獻(xiàn) 23