企业财务风险的成因及防范措施的探讨

企业财务风险的成因及防范措施探讨

内 容 摘 要

摘要：企业财务风险存在于企业财务管理工作的各个环节,是企业财务管理的重要内容。在当前市场经济条件下,企业的财务活动或多或少都会遇到风险,一些破产案例告诉我们财务风险对于企业的影响是如此触目惊心。在众多企业逐渐实行经营多元化、规模经济化、管理复杂化的今天,财务风险已经呈现了扩大化的趋势。基于此,企业应该加强财务风险的防范,避免财务风险带来巨大的损失,走上破产道路。本文通过对财务风险的概念与种类的叙述,继而详细地分析了财务风险的成因,在此基础上提出了相应的防范措施。本文首先说明了企业财务风险的定义及财务风险的类型,然后分析了企业财务风险的成因,最后详细阐述了企业财务风险的的防范对策。

关键词：财务风险；成因；防范措施

                           目       录

引言·································3

一.财务风险的成因及特征分析·····················4

（一）企业财务风险的成因······················4

（二）财务风险的特征························4

二.企业存在的财务风险························5

（一）货币风险···························5

（二）利率风险···························5

（三）流动性····························5

（四）现金周转···························5

（五）信用风险···························5

（六）税务风险···························6

三.企业风险产生的来源························6

（一）外部风险···························6

（二）内部风险···························6

四.防范财务风险的策略和方法·····················7

（一）防范企业财务风险的基本措施··················7

（二）防范企业财务风险的会计方法··················9

五.结论······························10

文献