企业财务风险防范与控制

文档编号:CW105  文档字数:13383,页数:35

摘  要
 企业财务风险是现代企业经营中所不可避免的问题，随着环境的变化竞争的加剧以及受全球金融危机的影响，企业面临的财务风险也越来越复杂和多变。财务风险是客观存在的,企业要想彻底的消除风险及风险带来的影响是绝对不可能的。在市场经济条件下，企业面临着财务风险的威胁，企业的价值要在未来实现，而未来总是与一些不可预测的因素相关联。随着企业组织规模的日益扩大和市场竞争的不断加剧，企业因重大财务安排不当而被财务风险葬送的教训层出不穷。企业的经营活动不仅要考虑市场需求环境、一些技术手段的变化，还要加强财务风险的控制，这些内容都提醒我们：财务运作牵涉到企业全局及长远的发展问题，企业的各项关联活动的失败最终都会诱发财务风险，从而导致企业陷入困境。为防范企业的财务风险,就要了解风险的来源和特性,并进行适当的控制和防范,健全企业的风险防范机制,将损失降至最低,为企业创造最大的收益。本文通过对企业财务风险的基本定义包括狭义的财务风险和广义的财务风险，财务风险的主要类型包括筹资风险、投资风险、资金回收风险、收益分配风险以及财务风险的成因进行分析，并归纳总结提出一些防范财务风险的措施，来控制企业的财务风险，为企业创造价值。
 关键字：财务风险； 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

目   录
摘  要 III
Abstract IV
1.财务风险的基本理论 1
1.1财务风险的定义 1
1.2财务风险的主要类型 1
1.2.1筹资风险 1
1.2.2投资风险 2
1.2.3资金回收风险 3
1.2.4收益分配风险 3
1.2.5纳税风险 4
2.企业财务风险形成的原因 5
2.1企业财务风险的基本特征。 5
2.1.1客观性。 5
2.1.2全面性。 6
2.1.3不确定性。 6
2.1.4 收益性或损失性。 6
2.1.5激励性。 6
2.2企业财务风险的成因分析。 6
2.2.1企业管理者对风险的认识不足 6
2.2.2企业的资本结构不合理 8
2.2.3企业内部财务关系的复杂性 9
3防范和控制企业财务风险的对策 12
3.1从财务风险的成因进行防范和控制 12
3.1.1.建立预警机制，加强财务风险控制 12
3.1.2优化企业的资本结构 16
3.1.3提高企业管理水平，提高资本的运作效率 17
3.2从财务风险的各主要类型进行防范和控制 18
3.2.1筹资风险的防范与控制 18
3.2.2投资风险的防范与控制 23
3.2.3资金回收风险的防范与控制 23
3.2.4分配风险的防范与控制 25
总  结 27
致  谢 28
参考文献 29

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