企業(yè)財務風險防范與控制

財務管理論文編號:CW105  論文字數(shù):13383,頁數(shù):35

目   錄
摘  要 III
Abstract IV
1.財務風險的基本理論 1
1.1財務風險的定義 1
1.2財務風險的主要類型 1
1.2.1籌資風險 1
1.2.2投資風險 2
1.2.3資金回收風險 3
1.2.4收益分配風險 3
1.2.5納稅風險 4
2.企業(yè)財務風險形成的原因 5
2.1企業(yè)財務風險的基本特征。 5
2.1.1客觀性。 5
2.1.2全面性。 6
2.1.3不確定性。 6
2.1.4 收益性或損失性。 6
2.1.5激勵性。 6
2.2企業(yè)財務風險的成因分析。 6
2.2.1企業(yè)管理者對風險的認識不足 6
2.2.2企業(yè)的資本結構不合理 8
2.2.3企業(yè)內部財務關系的復雜性 9
3防范和控制企業(yè)財務風險的對策 12
3.1從財務風險的成因進行防范和控制 12
3.1.1.建立預警機制，加強財務風險控制 12
3.1.2優(yōu)化企業(yè)的資本結構 16
3.1.3提高企業(yè)管理水平，提高資本的運作效率 17
3.2從財務風險的各主要類型進行防范和控制 18
3.2.1籌資風險的防范與控制 18
3.2.2投資風險的防范與控制 23
3.2.3資金回收風險的防范與控制 23
3.2.4分配風險的防范與控制 25
總  結 27
致  謝 28
參考文獻 29

摘  要
 企業(yè)財務風險是現(xiàn)代企業(yè)經(jīng)營中所不可避免的問題，隨著環(huán)境的變化競爭的加劇以及受全球金融危機的影響，企業(yè)面臨的財務風險也越來越復雜和多變。財務風險是客觀存在的,企業(yè)要想徹底的消除風險及風險帶來的影響是絕對不可能的。在市場經(jīng)濟條件下，企業(yè)面臨著財務風險的威脅，企業(yè)的價值要在未來實現(xiàn)，而未來總是與一些不可預測的因素相關聯(lián)。隨著企業(yè)組織規(guī)模的日益擴大和市場競爭的不斷加劇，企業(yè)因重大財務安排不當而被財務風險葬送的教訓層出不窮。企業(yè)的經(jīng)營活動不僅要考慮市場需求環(huán)境、一些技術手段的變化，還要加強財務風險的控制，這些內容都提醒我們：財務運作牽涉到企業(yè)全局及長遠的發(fā)展問題，企業(yè)的各項關聯(lián)活動的失敗最終都會誘發(fā)財務風險，從而導致企業(yè)陷入困境。為防范企業(yè)的財務風險,就要了解風險的來源和特性,并進行適當?shù)目刂坪头婪?健全企業(yè)的風險防范機制,將損失降至最低,為企業(yè)創(chuàng)造最大的收益。本文通過對企業(yè)財務風險的基本定義包括狹義的財務風險和廣義的財務風險，財務風險的主要類型包括籌資風險、投資風險、資金回收風險、收益分配風險以及財務風險的成因進行分析，并歸納總結提出一些防范財務風險的措施，來控制企業(yè)的財務風險，為企業(yè)創(chuàng)造價值。
 關鍵字：財務風險； 成因；  防范措施； 控制

Abstract
 Modern businesses face inevitable financial risks as part of their normal operations.  Factors such as shifting operating environments, increasing competition and the recent global financial crisis have exacerbated these risks.  Consequently, financial risks faced by businesses are increasingly complex and volatile.  Financial risks are inherent to any business, thus efforts to completely eliminate them are futile.  In a market driven economy, startups entice investments via the promise of greater future returns on said investments.  This unpredictability in the return of invested capital constitutes a major financial risk.  As they grow, improper allocations of valuable capital, along with increased competition, have repeatedly doomed companies as they undergo expansion. Successful businesses have to consider not only how their products meet market conditions and needs, but also how they control their financial risks.  Real world examples constantly remind us that proper financial risk control is vital to the long term success of any business.  Failure to control these risks at any level of the business will inevitably lead to its demise. To guard against financial risk, it is necessary to understand the sources and characteristics of risk and appropriate control and prevention, sound business risk prevention mechanism, to minimize losses for enterprises to create the maximum benefits. Based on the basic definition of corporate financial risk, including narrow and broad financial risks of financial risk, financial risk, including the main types of financing risk, investment risk, the recovery of funds risk, income distribution causes of risk and financial risk analysis, and summarized some measures toprevent financial risks, to control financial risk, creating value for the enterprise.
Keyword: Financial risk; causes; preventive measures; control