试论企业财务风险控制.docVIP

摘 要 在社会主义市场经济条件下，中小企业或多或少都存在一定财务风险，要完全消除风险及其影响是不现实的。企业财务风险严重影响着企业、信用机构、证券投资者，甚至整个国家的健康发展。因此，对中小企业财务风险成因及其防范进行研究，以期降低风险、提高效益，具有十分重要的意义。基于此，本文采用理论分析及案例分析方法，从财务风险的基本理论入手，分析了中小企业财务风险的形成原因及存在的风险，指出融资渠道窄带来筹资风险、决策失误造成投资失败、定价不当带来并购风险、分配风险等，最后提出了防范企业财务风险的几点对策，如提高意识，建立风险防范机制、建立财务风险预警系统等等。本文的价值在于从并购风险角度进行了一定探讨并提出了并购风险的防范对策。得出了企业应及时有效的制定出适应市场环境因素的财务管理策略，采取适当的防范措施，才能使企业的风险降到最低的结论。 关键词：企业；财务管理；风险防范 ABSTRACT Under the socialist market economy, enterprises are more or less there is a certain financial risk, to completely eliminate the risk and its impact is unrealistic. the financial risk influences the operation of the enterprise, the stability of the financial market, even the economic safety of the whole nation seriously. In the marketing economy, the enterprise faces many complications and continuous changes of social economic environment. Its financial activities face uncertainty, which will cause risk. The enterprise financial crisis takes place repeatedly in China and the other countries around the world every year. Numerous large enterprise groups get bogged down in the crisis, resulting in huge negative impact for the development of social economy in all countries. Corporate financial risk management objective is to understand risk forecasts, measure the financial risks, appropriate control and prevention, sound risk management mechanisms to minimize the damage, in order to create the maximum benefit. Therefore,to study this the causes and prevention about financial risks, in order to reduce risk, improve efficiency, has great significance.In view of this, This article from the basic theory of financial risks, analyzes the causes and risks of corporate financial risk, and finally put forward some countermeasures to prevent corporate financial risk. Key words：Enterprises；Financial management；risk prevention 目 录 摘 要 I ABSTRACT II 绪 论 1 一、企业财务风险概述 1 （一）企业财务风险的定义………………………………………………………………1 （二）企业财务风险的性质……………………………………………………………… 1 二、企业财务风险的成因分析 2 （一）融资