浅析企业财务风险管理.doc

浅析企业财务风险管理


目  录
摘  要………………………………………………………………………………………Ⅱ
ABSTRAT…………………………………………………………………………………Ⅱ
1前  言……………………………………………………………………………………………………1
1.1企业财务风险管理的研究意义………………………………………………………1
1.2企业财务管理现状及存在的问题……………………………………………………1
1.3现有研究的不足及本文的研究内容…………………………………………………4
2企业财务风险的现状……………………………………………………………………4
2.1资金结构不合理………………………………………………………………………4
2.2投资缺乏科学性………………………………………………………………………5
2.3资金回收策略不当……………………………………………………………………5
2.4收益分配政策不规范…………………………………………………………………5
3企业财务风险形成的原因 ……………………………………………………………6
3.1原因分析………………………………………………………………………………6
3.2实例分析——以德隆为例……………………………………………………………7
3.2.1公司背景…………………………………………………………………………7
3.2.2基本案情…………………………………………………………………………8
3.2.3案例评析…………………………………………………………………………9
4企业财务风险的防范 …………………………………………………………………11
4.1建立企业财务风险识辨系统…………………………………………………………11
4.2建立有效的风险处理机制，增强抗风险能力………………………………………13
4.3建立财务风险制度文化，增强风险防范意识………………………………………13
4.4完善风险管理机构，健全内部控制制度……………………………………………14
4.5理顺企业内部财务关系，做到权、责、利相统一…………………………………14
5结束语…………………………………………………………………………………………………14
谢  辞………………………………………………………………………………………15
参考文献……………………………………………………………………………………16

摘 要
企业财务风险存在于企业财务管理工作的各个环节，企业的财务决策几乎是在风险不确定性的情况下做出的，尤其是在市场经济发育不健全的条件下更是不可避免。企业财务风险包括筹资风险、投资风险、资金营运风险和收益风险，企业应建立财务风险识辨系统和有效的风险处理机制，完善风险管理机构，进一步防范企业财务风险。
企业财务风险是指在财务活动过程中，由于各种难以预测或控制的因素影响，财务状况具有不确定性，从而使企业有蒙受损失的可能性。财务风险客观存在于企业财务管理工作的各个环节。财务风险的存在，无疑会对企业生产经营产生重大影响。因此，对中国企业财务风险的现状、成因及防范措施进行探讨，就有助于降低风险、提高效益。
关键词：财务危机；财务风险；财务识别系统

SIMPLE ANALYSE CORPORATION RISK MANAGE
ABSTRAT
   Marketing economy is an economy form, which is full of high risks in itself. Riskis the inevitable result of marketing economy. Under the macroscopic environment of  present economy, the production and financial management of our modern enterprises face the great uncertainty and risks. Financial risk exists objectively for each company. It is unrealistic to eliminate thoroughly the effects of financial risk. Studying financial risk and adopting certain measure prevent it become an important  lesson.
   The passage makes company financial risk as its researching subject, which adopts introduction and deduction-the normal researching method to research the prevention for the company finacial risk. The passage is devided into four parts: the first chapter-the introduction part is mainly to state the researching phenomenon in and abroad of the company financial risk and the meaning for carrying out the financial risk prevention; the second is mainly to state the basic theory of company financial risk management, and to analyse the financial risks' features, classification ; the third chapter is mainly to state the occouring reasons of the company financial risk; the forth chapter, also the last part, is to conclude the system measures for preventing the financial risk and some other manners.
Key words: Risk;Financial risk;Prevent risk