《论企业财务风险的分析与防范》刘晓丽

论企业财务风险的分析与防范

摘要：随着我国社会主义市场经济的快速发展，以及我国经济制度的不断完善，我国

现有企业也逐步步入稳步发展阶段，但是仍然面临着各种各样的经营风险，其中财务风险是企业面临的最大风险之一。财务风险贯穿于企业生产经营过程的始终，与企业的生存和发展密切相关，关注财务风险已经成为当今财务研究的重要方向。企业财务风险是企业生产经营过程中，由于各种难以预料的内外部因素的影响而给企业财务稳定性带来了潜在的威胁性。为了保障经营者正常进行生产经营，确保经营目标的实现就要进行合理的财务风险管理，恰当避免和减少风险所带来的损失。本文通过对企业财务风险的特征与成因的分析，提出相应的合理规避风险的实用性建议。

关键词:财务风险；风险成因；规避风险

Abstract：Along with our country socialist market economy, and the rapid development of our economic system in China, the continuous improvement of the existing enterprises have gradually into a stage of stable development, but still face a variety of business risks, including financial risk is one of the biggest risk facing enterprises. Financial risk throughout the production and operation of enterprises process throughout, with the survival and development of enterprise, attention closely related financial risk has become the most important financial research direction. Enterprise financial risk is enterprise production and management process, because all sorts of unpredictable internal and external factors that influences the enterprise's financial stability to bring a potential threat. In order to guarantee the normal production and business operators to ensure the realization of the target management is about to undertake reasonable financial risk management, appropriate to avoid and reduce risk the damage. Based on the characteristic of the financial risks of enterprise with the analysis of the causes, and put forward the corresponding reasonable avoid risk practical Suggestions.

Keywords ：Financial risk ；Risk causes ；Avoid risk

目录

1. ............................................................................................... 财务风险的概念及基本特征. 2

1.1 财务风险的概念. (2)

1.2 财务风险的基本特征 (2)

1.2.1 客观性 (2)

1.2.2 全面性 (2)

1.2.3 不确定性 (3)

1.2.4 收益与损失共存性 (3)

1.2.5 激励性. (3)

2. ............................................................................................... 企业财务风险成因及其表现. 3

2.1 德隆集团的案例阐述. (3)

2.2 财务风险的具体体现. (4)

2.2.1 企业资金结构不合理，负债资金比例过高 (4)

2.2.2 投资决策失误，导致大量投资失误 (4)

2.2.3 企业赊销比重大，应收账款缺乏控制 (5)

2.2.4 企业存货库存结构不合理，存货周转率不高 (5)

2.3 企业财务风险的成因. (5)

2.3.1 外部原因 (5)

2.3.2. 内部原因. (7)

3、企业财务风险的防范措施. (8)

3.1 树立风险意识，建立有效的风险防范处理机制. (8)

3.2 建立财务风险识别预警系统. (8)

3.2.1 财务风险的识别 (8)

3.2.2 财务风险的预警 (9)

3.3 适度负债合理安排资本结构. (9)

3.4 加强资金管理. (9)

3.4.1 合理调动使用资金 (9)

3.4.2 细化应收账款管理 (9)

3.5 完善科学的决策机制. (10)

3.6 利用投资组合来分散风险. (10)

4、结束语. (10)

参考文献. (12)