企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)分析與防范的研究

論文編號(hào):CW133  論文字?jǐn)?shù):14622,頁(yè)數(shù):17  附外文翻譯

摘  要

 我國(guó)企業(yè)近年來(lái)發(fā)展速度加快，企業(yè)面臨激烈競(jìng)爭(zhēng)的挑戰(zhàn)，企業(yè)的銷售、供應(yīng)、勞力、貨幣市場(chǎng)以及企業(yè)內(nèi)部經(jīng)營(yíng)管理等方面，都存在許多不可確定的因素，客觀上造成企業(yè)的生產(chǎn)經(jīng)營(yíng)具有較大風(fēng)險(xiǎn)。由于企業(yè)自有資金普遍不足，經(jīng)營(yíng)管理水平不高，加之管理滯后等方面的原因，使企業(yè)普遍還存在著財(cái)務(wù)風(fēng)險(xiǎn)。要想提高市場(chǎng)競(jìng)爭(zhēng)能力，在加快發(fā)展速度的同時(shí)提高發(fā)展質(zhì)量，就不能不重視財(cái)務(wù)風(fēng)險(xiǎn)的預(yù)防和規(guī)避。因此，企業(yè)加強(qiáng)財(cái)務(wù)風(fēng)險(xiǎn)管理與控制已迫在眉睫。其目的就是權(quán)衡風(fēng)險(xiǎn)、收益間的利弊關(guān)系,做出在期望收益下風(fēng)險(xiǎn)最小,在風(fēng)險(xiǎn)一定下收益最大的決策，將風(fēng)險(xiǎn)控制在企業(yè)所能承受的限度內(nèi),努力提高企業(yè)的收益,從而增加企業(yè)的價(jià)值。
 本文介紹了財(cái)務(wù)風(fēng)險(xiǎn)的概念以及我國(guó)企業(yè)當(dāng)前財(cái)務(wù)管理中遇到的財(cái)務(wù)風(fēng)險(xiǎn),并對(duì)其成因進(jìn)行了分析,同時(shí)以我國(guó)權(quán)智集團(tuán)為例介紹了我國(guó)企業(yè)對(duì)于財(cái)務(wù)風(fēng)險(xiǎn)常用的防范措施,最后本文對(duì)企業(yè)未來(lái)將要面臨的風(fēng)險(xiǎn)進(jìn)行了預(yù)測(cè)和思考。希望本文會(huì)對(duì)我國(guó)企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)防范決策具有參考性。
 
 
 關(guān)鍵詞: 企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)；財(cái)務(wù)風(fēng)險(xiǎn)成因；預(yù)警分析；防范對(duì)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 錄

一、企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)概述…………………………………………………………………1
(一)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的類型………………………………………………………………1
(二) 企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的衡量………………………………………………………………1
 二、我國(guó)企業(yè)當(dāng)前財(cái)務(wù)風(fēng)險(xiǎn)的現(xiàn)狀分析………………………………………………3
 (一) 我國(guó)企業(yè)當(dāng)前財(cái)務(wù)管理現(xiàn)狀………………………………………………………3
(二) 財(cái)務(wù)管理中面臨的財(cái)務(wù)風(fēng)險(xiǎn)………………………………………………………3
三、我國(guó)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)成因分析………………………………………………………4
(一) 企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的基本特征…………………………………………………………4
(二) 我國(guó)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的成因…………………………………………………………5
四、我國(guó)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的防范措施………………………………………………………6
(一)防范措施………………………………………………………………………………6
實(shí)證分析………………………………………………………………………………8
五、對(duì)企業(yè)未來(lái)面臨財(cái)務(wù)風(fēng)險(xiǎn)的思考……………………………………………………9
(一) 企業(yè)未來(lái)面臨財(cái)務(wù)風(fēng)險(xiǎn)的預(yù)測(cè)……………………………………………………9
(二) 思考…………………………………………………………………………………11
參考文獻(xiàn)…………………………………………………………………………………14