企業(yè)財務(wù)風險管理探討

會計論文編號:KJ255  論文字數(shù):8702,頁數(shù):16

目    錄
摘    要 I
Abstract II
1財務(wù)風險管理——理論詮釋 1
1.1財務(wù)風險管理的內(nèi)涵 1
1.2財務(wù)風險管理的方法 1
1.3財務(wù)風險管理的內(nèi)容 1
 1.4財務(wù)風險的基本特征 2
 1.4.1 客觀性 2
 1.4.2 全面性 2
 1.4.3 不確定性 2
 1.4.4 收益性或損失性 2
2企業(yè)財務(wù)風險的成因分析——以德隆危機為例 3
2.1公司治理結(jié)構(gòu)不合理 3
2.2資本結(jié)構(gòu)不合理是產(chǎn)生財務(wù)風險的重要原因 3
2.3企業(yè)財務(wù)管理的宏觀環(huán)境復雜多變，財務(wù)風險管理系統(tǒng)不能適應(yīng) 4
2.4企業(yè)財務(wù)管理人員對財務(wù)風險的客觀性認識不足 4
2.5財務(wù)決策缺乏科學性導致決策失誤 4
2.6企業(yè)內(nèi)部關(guān)系混亂 5
3企業(yè)財務(wù)風險防范 5
3.1建立公司財務(wù)風險評估系統(tǒng) 5
3.1.1 利用單個財務(wù)風險指標趨勢的惡化來進行預(yù)測和監(jiān)控 5
3.1.2 編制現(xiàn)金流量預(yù)算 6
3.2建立財務(wù)預(yù)警分析指標體系 6
3.2.1 確立財務(wù)分析指標體系，建立長期財務(wù)預(yù)警系統(tǒng) 6
3.2.2 結(jié)合實際采取適當?shù)娘L險策略 8
3.3建立有效的財務(wù)制度和信息披露制度 8
結(jié)    論 9
參 考 文 獻 10
致    謝 11

摘    要
 近年來，不少名聲在外似乎如日中天的企業(yè)，卻如曇花一現(xiàn)般迅速垮掉了，實踐表明，忽視財務(wù)風險管理是其倒閉的主要原因。財務(wù)風險是現(xiàn)代企業(yè)面對市場競爭的必然產(chǎn)物，尤其是在我國市場經(jīng)濟發(fā)育不健全的條件下更是不可避免，企業(yè)對財務(wù)風險認識不足，管理不到位，可能使企業(yè)遭受巨大的經(jīng)濟損失，甚至是破產(chǎn)倒閉。加強財務(wù)風險管理有利于保證企業(yè)安全、穩(wěn)健的發(fā)展，有利于穩(wěn)定企業(yè)財務(wù)活動，不斷增強企業(yè)抵御風險的能力，實現(xiàn)企業(yè)財務(wù)目標。企業(yè)財務(wù)風險存在于企業(yè)財務(wù)管理工作的各個環(huán)節(jié),企業(yè)的財務(wù)決策幾乎是在風險和不確定性的情況下做出的,尤其是在中國市場經(jīng)濟發(fā)育不健全的條件下更是不可避免。中國企業(yè)財務(wù)風險包括籌資風險、投資風險、資金營運風險和收益分配風險,應(yīng)建立企業(yè)財務(wù)風險識辨系統(tǒng)和有效的風險處理機制,完善風險管理機構(gòu),進一步防范企業(yè)財務(wù)風險。

關(guān)鍵詞：財務(wù)危機 ；財務(wù)風險 ；預(yù)警分析

The Financial risk management of enterprises
Abstract
 In recent years, many outstanding reputation seems to be Rurizhongtian business, but if short-lived as quickly collapse, the practice shows that neglect of financial risk management is the main reason for its closure. Financial risks facing the modern enterprise is the inevitable product of market competition, especially in China's market economy developed under the conditions do not improve even more is inevitable, business-to inadequate understanding of financial risk management is not in place, so that enterprises may suffer huge economic losses, Or even bankruptcy. Strengthening financial risk management to ensure enterprise security and a stable development and to the stability of the financial activities of enterprises, and constantly enhance their ability to resist risks, enterprise financial goals. Financial risks exist in financial management of enterprises in all aspects, the financial decision-making is almost the risks and uncertainties under the circumstances, especially in China's market economy development under the conditions do not improve even more is inevitable. Chinese enterprises, including financial risk financing risk, investment risk, operational risk capital allocation of risks and benefits, enterprises should establish financial risk identification system and effective risk management mechanism, improve risk management institutions, to further guard against financial risk enterprise.

Key Words：Financial crisis, financial risk, early warning analysis