财务风险的分析与防范会计专业论文分析.doc

JIUJIANG UNIVERSITY 毕业论文 题 目 财务风险的分析与防范Financial risk analysis and prevention 院 系 继续教育学院 专 业 会计学 姓 名 胡倩茜 年 级 2013级 指导教师 任高飞 二零一五年十月 摘 要 企业在经营过程中面临各种，财务风险其中重要的部分越来越受到的高度关注。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，恰当的避免和减少风险所带来的损失。本文首先说明财务风险的含义及表现形式，比如：获利能力低、经济效益差、资金不足、缺乏偿债能力、债务结构不合理等表现形式；其次阐述经营风险、资金流动性差、资本结构不合理、道德风险和对财务风险的客观性认识不足等引起的财务风险的原因；　财务风险是指由于举债而给企业财务成果带来的不确定性，作为企业营运资金管理的一项重要内容，财务风险管理直接影响企业营运资金的周转和经济效益。如何监控财务风险发生以及如何处理企业的不良债权等问题，已经成为我们企业管理中不容回避的一个重大课题。 财务风险；成因分析；防范措施Enterprises face various risks in the operation process, as one important part of the financial risk is more and more attention by people. In order to ensure normal production and business operation, business operators to ensure the realization of the management goal is reasonable financial risk management, the right to avoid and reduce the risk of loss. This paper first shows the meaning and the forms of financial risk, such as: low profitability, poor economic benefit, insufficient funds, lack of solvency, such as unreasonable debt structure form; Secondly expounds operating risk, poor liquidity, capital structure is unreasonable, the risk of moral hazard and insufficient understanding of the objectivity of financial risk caused by the reason of the financial risk; The final financial risk is due to the debt and to the enterprise financial results of the uncertainty, as an important part of the enterprise working capital management, financial risk management has a direct impact on the working capital of the enterprise and economic benefits. How to monitor the financial risk and how to deal with the problem of bad debt, has become an important issue in the management of our enterprises. Keys word: Financial risk; Cause analysis; Preventive measures 目 录 引 言 一、财务风险的含义及特征…………………………………………………………3 1. 财务风险的含义 ……………………………………………………………3 2. 企业财务风险的特征 ………………………………………………………3