企业财务风险的识别与防范

摘要

在激烈的市场竞争中，企业所面临的财务风险不断加大。企业应不断改进和完善传统的财务风险管理模式，创造出适应经济发展的新模式。在市场经济活动中，企业存在财务风险是难免的，关键是如何了解风险的起因。加强防范，是自身处于不败之地。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，企业财务风险的现状、成因及其防范措施进行探讨，降低风险，提高效益具有重要的意义。

然而，目前我国对财务风险管理理论的研究还不够完善，传统财务理论对风险的研究是零星的、分散的，被肢解在理财的各个环节，风险管理方法也往往借鉴其他学科的管理技术，缺乏深层次的财务风险管理理论支持，缺乏对财务风险的整体性研究。国外对财务风险识别和防范的研究已经取得了很大的成果，这为我们的研究提供了有力的支持。但是我国的国情不同于外国，因此对国外的研究成果需要采取批判的态度接受。同时，当前国内经济发展也需要理论界对财务风险问题做全面、系统的研究，深入解释财务风险行为的内在原因，对财务风险管理方法和措施做出理性归纳和总结，揭示财务风险形成和变化的机理，指导财务实践，对财务风险实施更有效的管理。因此，对我国企业财务风险的识别和防范措施进行研究，不仅具有深刻的理论意义，同时也具有重要的现实意义。

本文在这种经济背景之下，企业财务风险将成为企业管理的核心问题，忽视财务风险与投资决策失误是大多数公司倒闭的重要原因,因此对财务风险的认识、预防和控制的研究已成为当今企业所面临的重要课题。所以，在现实的经济发展中，企业应树立财务风险意识，有效防范财务风险，积极促进企业财务系统的健康发展和经济效益的提高。

关键词：财务风险；风险识别；防范控制；

Abstract

In the fierce competition in the market, small and medium-sized enterprise faces increasing the financial risk. Small and medium-sized enterprises should constantly improving and perfecting the traditional financial risk management mode, create adapt to the development of new mode by. In the market economic activities, and small and medium-sized enterprises in the existing financial risk is unavoidable, the key is how to understand the cause of the risk. Strengthen the guard, is itself in an invincible position. Financial risk in small and medium-sized enterprise objective existence, every link of the work of financial management. Financial risk exists, and will no doubt for small and medium-sized enterprise production and management major impact. Therefore, for enterprise financial risk status, causes and prevention measures were discussed, to reduce risk, improve efficiency has the vital significance.

However, at present our country to financial risk management theory is still not perfect, the traditional financial theory for risk research is sporadic, scattered, dismembered in the financial management of each link, risk management methods are often borrowed from other disciplines in the management of technology, lack of deep financial risk management theory support, the lack of financial risk the whole research.On the identification and prevention of financial risk research has made great achievements, this is our study provides strong support for.But the national condition of our country is different from foreign, so the foreign research results need to adopt a critical attitude to accept.At the same time, the current domestic economic development also needs the theory on financial risk problem of comprehensive, system, thorough explanation of financial risk behavior of internal reasons, to the financial risk management methods and measures to make rational induction and the summary, to reveal the formation of financial risk and the change of the mechanism, guide the financial practice, financial risk to implement more effective management.Therefore, to our country enterprise financial risk identification and prevention measures for research, not only has the profound theory significance, but also has important practical significance.

This article in this economic backgrounds of the financial risks of enterprise will become the core problem of enterprise management, ignoring financial risk and investment decision-making error is the most important reasons for the company went bankrupt on financial risk, so understanding, prevent and control research has become such an important problem facing enterprises. So, in real economic development, the enterprise should establish a financial risk awareness, effectively preventing financial