《企业财务风险的成因及防范措施探讨》

内 容 摘 要

财务风险是企业运营风险中的一种，是指企业因财务状况不明而造成损失的可能性。在当今市场经营下，尽可能创造最大的价值是企业的最终目标，因此企业必须对财务风险作好防范措施。财务风险产生的原因有很多，比如内部管理和外部经营，在这两方面没能良好地处理都会造成财务损失，并且企业存在的其他风险最终都会导致财务风险的产生，所以企业要想在竞争激烈的市场中生存和发展，就必须认识并积极面对财务风险，只要我们对其善加利用，企业就会向好的方向发展。而现代财务的风险观，正是要求企业在经营中不断调整自身的经营战略，在全面认识、把握风险的前提下，预防和避免各种不应有的损失，使得企业在竞争中不断发展与壮大。因此，本文对财务风险的成因及其防范措施进行探讨研究，分析成因并提出针对性方法，从而加强企业财务风险管理，对于企业应对市场诸多变化以期降低风险、提高效益，具有十分重要的意义。

[关键词]：财务风险  防范措施  成因

目       录

1.研究背景及意义·······················································1

1.1研究背景·························································1

1.2 研究意义·························································1

2.企业财务风险的定义及分类·············································1

2.1企业财务风险的定义···············································1

2.2企业财务风险的特征··············································2

2.2.1 客观性······················································2

2.2.2 损失性······················································2

2.2.3 不确定性····················································2

2.3企业财务风险分类·················································2

2.3.1按照引发财务风险的诱因分类···································2

2.3.2按照财务风险的发展速度分类···································3

2.3.3按照财务风险的类型分类·······································3

3.企业财务风险产成原因·················································3

3.1企业财务风险形成的内部原因·······································3

3.2财务风险形成的外部原因···········································4

4.防范企业财务风险的措施···············································4

4.1优化财务结构·····················································4

4.1.1优化资金结构·················································4

4.1.2优化负债结构·················································4

4.1.3优化股权结构·················································4

4.2强化管理人员财务风险防范意识·····································5

4.3加强企业内部管理·················································5

4.4 企业具体经营活动中的有效防范措施································5

4.4.1货币资金控制················································6

4.4.2应收账款控制················································6

4.4.3实物资产控制···············································6

4.4.4选择合适的筹资方式·········································6

4.4.5资金回收的风险防范控制与方法································7

4.4.6收益分配风险控制············································7

5.结束语································································7

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