企业财务风险识别、测量与防范

成都理工大学工程技术学院毕业论文

企业财务风险识别、测量与防范

作者姓名：王礼铭

专业名称：会计学

指导教师：袁小平讲师

摘要

市场经济的确立，风险的出现，要求企业经营决策不仅要考虑到经济性、收益性，而且要考虑风险性，面对复杂多变的国内国际市场环境，现代企业要生存、发展，必须善于驾驭各种风险。

本文通过对财务风险中筹资风险、投资风险、资金回收风险、收益分配风险的识别、度量等内容的分析，寻找控制财务风险的方法和途径，找出企业在财务风险意识、预测与度量、防范与控制等方面存在的不足，提出促成改进并使之愈加完善的意见和建议。

企业可以采取适时决策来防范财务风险的发生，以最小成本确保企业资金运动的连续性、稳定性和收益性，避免由财务风险转化为财务危机，继而导致的企业生存危机。

关键词：风险财务风险风险防范

Abstract

The establishment of market economy, the risk of enterprise management decision, not only should consider economy and profitable, and consider the risks, facing the complex and changeable domestic and international market environment, the modern enterprise to survive and development, must be able to manage risk. Financial risk management is the key to the main financial risk and financial crisis management and advanced control to avoid financial risks into financial crisis and survival crisis, which make the enterprise survival and obtain continuous development.

This article by the financial risk the risk of financing and investment risks, risks, revenue collection of the allocation of risks and measures for control of the analysis, looking for financial risks and, finding the financial risk consciousness, forecasting and measures, prevent and control for the proposed contributed to improvements in and make it more perfect views and suggestions.

Enterprise may take a timely decision to guard against financial risks, with the costs to ensure the continuity of the funds for sports enterprises, stability and gains, and avoid the financial risk for the financial crisis, and then lead to the crisis of survival.

Keywords: risk, financial risk, risk prevention

目录

摘要................................................................................................................ I Abstract ......................................................................................................... I I 目录.............................................................................................................. I II 前言. (1)

1 企业财务风险概述 (3)

1.1 风险的含义、特征 (3)

1.1.1 风险的含义 (3)

1.1.2 风险的特征 (4)

1.2 企业财务风险的含义和分类 (4)

1.2.1 企业财务风险的含义 (4)

1.2.2 企业财务风险的分类 (5)

2 企业财务风险的识别 (7)

2.1 企业筹资风险的识别 (7)

2.2 企业投资风险的识别 (8)

2.3 企业资金回收风险的识别 (8)

2.4 企业收益分配风险的识别 (9)

3 企业财务风险的测量 (10)

3.1 企业筹资风险的测量 (10)

3.2 企业投资风险的测量 (11)

3.3 企业资金回收风险的测量 (12)

4 企业财务风险的防范 (14)

4.1 企业筹资风险的防范 (14)

4.2 企业投资风险的防范 (14)

4.3 企业资金回收风险的防范 (15)

4.4 企业收益分配风险的防范 (15)

总结 (17)

致谢 (19)