淺析企業(yè)財務(wù)風(fēng)險管理


目  錄
摘  要………………………………………………………………………………………Ⅱ
ABSTRAT…………………………………………………………………………………Ⅱ
1前  言……………………………………………………………………………………………………1
1.1企業(yè)財務(wù)風(fēng)險管理的研究意義………………………………………………………1
1.2企業(yè)財務(wù)管理現(xiàn)狀及存在的問題……………………………………………………1
1.3現(xiàn)有研究的不足及本文的研究內(nèi)容…………………………………………………4
2企業(yè)財務(wù)風(fēng)險的現(xiàn)狀……………………………………………………………………4
2.1資金結(jié)構(gòu)不合理………………………………………………………………………4
2.2投資缺乏科學(xué)性………………………………………………………………………5
2.3資金回收策略不當(dāng)……………………………………………………………………5
2.4收益分配政策不規(guī)范…………………………………………………………………5
3企業(yè)財務(wù)風(fēng)險形成的原因 ……………………………………………………………6
3.1原因分析………………………………………………………………………………6
3.2實例分析——以德隆為例……………………………………………………………7
3.2.1公司背景…………………………………………………………………………7
3.2.2基本案情…………………………………………………………………………8
3.2.3案例評析…………………………………………………………………………9
4企業(yè)財務(wù)風(fēng)險的防范 …………………………………………………………………11
4.1建立企業(yè)財務(wù)風(fēng)險識辨系統(tǒng)…………………………………………………………11
4.2建立有效的風(fēng)險處理機(jī)制，增強(qiáng)抗風(fēng)險能力………………………………………13
4.3建立財務(wù)風(fēng)險制度文化，增強(qiáng)風(fēng)險防范意識………………………………………13
4.4完善風(fēng)險管理機(jī)構(gòu)，健全內(nèi)部控制制度……………………………………………14
4.5理順企業(yè)內(nèi)部財務(wù)關(guān)系，做到權(quán)、責(zé)、利相統(tǒng)一…………………………………14
5結(jié)束語…………………………………………………………………………………………………14
謝  辭………………………………………………………………………………………15
參考文獻(xiàn)……………………………………………………………………………………16

摘 要
企業(yè)財務(wù)風(fēng)險存在于企業(yè)財務(wù)管理工作的各個環(huán)節(jié)，企業(yè)的財務(wù)決策幾乎是在風(fēng)險不確定性的情況下做出的，尤其是在市場經(jīng)濟(jì)發(fā)育不健全的條件下更是不可避免。企業(yè)財務(wù)風(fēng)險包括籌資風(fēng)險、投資風(fēng)險、資金營運(yùn)風(fēng)險和收益風(fēng)險，企業(yè)應(yīng)建立財務(wù)風(fēng)險識辨系統(tǒng)和有效的風(fēng)險處理機(jī)制，完善風(fēng)險管理機(jī)構(gòu)，進(jìn)一步防范企業(yè)財務(wù)風(fēng)險。
企業(yè)財務(wù)風(fēng)險是指在財務(wù)活動過程中，由于各種難以預(yù)測或控制的因素影響，財務(wù)狀況具有不確定性，從而使企業(yè)有蒙受損失的可能性。財務(wù)風(fēng)險客觀存在于企業(yè)財務(wù)管理工作的各個環(huán)節(jié)。財務(wù)風(fēng)險的存在，無疑會對企業(yè)生產(chǎn)經(jīng)營產(chǎn)生重大影響。因此，對中國企業(yè)財務(wù)風(fēng)險的現(xiàn)狀、成因及防范措施進(jìn)行探討，就有助于降低風(fēng)險、提高效益。
關(guān)鍵詞：財務(wù)危機(jī)；財務(wù)風(fēng)險；財務(wù)識別系統(tǒng)

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