企业财务风险防范外文文献

企业财务风险防范外文文献

从分析财务风险入手，阐述其含义、特征以及种类等内容; 在此基础上对财务风险产生的原因进行深入细致的分析研究，分析总结出财务风险产生的内因和外因诸方面; 从而提出树立风险意识，建立有效的风险防范机制;建立和完善财务管理系统，以适应财务管理环境变化; 建立财务风险预警机制，加强财务危机管理;提高财务决策的科学化水平，防止因决策失误而产生的财务风险; 通过防范内部制度，建立约束机制来控制和防范财务风险五个方面的财务风险防范措施以及自我保险、多元化风险控制、风险转移、风险回避、风险降低五种技术方法。只有控制防范和化解企业财务风险，才能确保企业在激烈的市场竞争中立于不败之地。

财务风险的成因

（一）外部原因

1、国家政策的变化带来的融资风险。一般而言，由于中小企业生产经营不稳定。一国经济或金融政策的变化，都有可能对中小企业生产经营、市场环境和融资形式产生一定的影响。从2007 年开始，我国加大了对宏观经济的调控力度，央行第四次提高存款准备金率，尤其是实行差额准备金制度使直接面向中小企业服务的中小商业银行信贷收紧，中小企业的资金供给首先受阻，融资风险徒增不少，中小企业也因无法得到急需资金而被迫停产或收缩经营规模。

2、银行融资渠道不流畅造成的融资风险。企业资金来源无非是自有资金和对外融资两种方式。在各种融资方式中，银行信贷又是重要的资金来源，但是银行在国家金融政策以及自身体制不健全等情况的影响下，普遍对中小企业贷款积极性不高，使其贷款难度加大，增加了企业的财务风

险。

（二）内部原因1、盲目扩张投资规模。有相当一部分的中小企业在

条件不成熟的情况下，仅凭经验判断片面追求公司外延的扩大，忽略

了公司内涵和核心竞争力，造成投资时资金的重大浪费。2、投资决策失误。对企业来说，正确的产业选择是生存发展的战略起点。但一些企业在选择产业过程中，往往忽视了“产业选择是一个动态过程” 的观念，不能敏锐地把握产业演变的趋势和方向。3、投资合作伙伴选择不当。企业在做出投资决策时，一定要充分考虑合作伙伴的资质、信誉，并应具备承担相应风险能力。4、诚信不足。中小企业信用不足是一个普遍现象。因此，银行要向中小企业

提供贷款或投资人要向中小企业进行投资就不得不加大人力资源的投入以提高信息的收集和质量分析。这一方面加大了银行或投资人的贷款和投资成本。另一方面也给中小企业的融资带来难。能否融通到资金，能融通到多少资金，中小企业的融资存在很大的 1 the meaning of financial risk Ye at "small and medium-sized financial risk assessment and control of research" that the financial risk is the possibility of corporate insolvency and shareholders, the proceeds of uncertainty, it is difficult because of enterprise funds, to adopt a different mode of financing brought about by risk.

Starting from the analysis of financial risk on its meaning, characteristics and types of content; at this based on the causes of the financial risk to

conduct in-depth analysis and detailed research, analysis concludes that the financial risks arising from internal factors and external aspects; in turn, establish a risk awareness, the establishment of an effective risk prevention mechanism; set up and improve the financial

management system to meet the financial management of environmental change; set up the financial risk early warning mechanism, strengthen the financial crisis management; improve the scientific level of financial decision-making to prevent due to poor decisions arising from the financial risk; through internal systems to prevent the establishment of binding mechanisms to control and guard against financial risk in five areas of financial risk prevention measures as well as self-insurance, diversification of risk control, risk transfer, risk averse, risk reducing the five techniques. Only controlled enterprises to guard against and defuse financial risks, in order to ensure that enterprises

in the fierce competition in the market in an invincible position.

The causes of the financial risks

(A) external causes

1, the national policy changes brought about by the financing risk. Generally speaking, small and medium-sized production and operation because of instability. A country's economy or monetary policy changes, there may be small and medium-sized production and management, market conditions and financing forms have a certain impact. Beginning in 2007, our country has increased the intensity of macroeconomic regulation and control, the central bank to raise the fourth time the deposit reserve ratio, in particular, are ready to implement the difference between a direct deposit system to make small and mediumsized service-oriented small and medium-sized commercial banks to tighten credit, SMEs First of all, the capital supply disruption, the risk of inviting a lot of