企業財務風險的成因及防范措施的探討

企業財務風險的成因及防范措施探討

內 容 摘 要

摘要：企業財務風險存在于企業財務管理工作的各個環節,是企業財務管理的重要內容。在當前市場經濟條件下,企業的財務活動或多或少都會遇到風險,一些破產案例告訴我們財務風險對于企業的影響是如此觸目驚心。在眾多企業逐漸實行經營多元化、規模經濟化、管理復雜化的今天,財務風險已經呈現了擴大化的趨勢。基于此,企業應該加強財務風險的防范,避免財務風險帶來巨大的損失,走上破產道路。本文通過對財務風險的概念與種類的敘述,繼而詳細地分析了財務風險的成因,在此基礎上提出了相應的防范措施。本文首先說明了企業財務風險的定義及財務風險的類型,然后分析了企業財務風險的成因,最后詳細闡述了企業財務風險的的防范對策。

關鍵詞：財務風險；成因；防范措施

                           目       錄

引言·································3

一.財務風險的成因及特征分析·····················4

（一）企業財務風險的成因······················4

（二）財務風險的特征························4

二.企業存在的財務風險························5

（一）貨幣風險···························5

（二）利率風險···························5

（三）流動性····························5

（四）現金周轉···························5

（五）信用風險···························5

（六）稅務風險···························6

三.企業風險產生的來源························6

（一）外部風險···························6

（二）內部風險···························6

四.防范財務風險的策略和方法·····················7

（一）防范企業財務風險的基本措施··················7

（二）防范企業財務風險的會計方法··················9

五.結論······························10

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