(财务风险论文.docVIP

论公司财务风险形成原因及防范 摘要：财务风险作为一种经济上的风险现象，已经成为现代财务理论的核心内容。企业财务风险的形成，既有企业财务活动所处的环境等客观原因，也有企业风险意识淡薄等主观原因。对财务风险的理解有狭义和广义之分。狭义的财务风险通常被称为举债筹资风险，是指企业由于举债而给企业财务成果（企业利润或股东收益）带来的不确定性。因此，财务风险是现代企业面对市场竞争的必然产物，尤其是在我国市场经济发育不健全的条件下更是不可避免的。如何客观地分析和认识财务风险，采取各种措施来控制和避免财务风险的发生，是事关企业生存和发展的重要课题 。财务风险是由于企业财务活动中有各种不确定因素的影响，使企业财务收益发生偏差，从而使企业蒙受经济损失的机会与可能。财务风险客观存在于企业财务管理工作的各个环节。财务风险的存在，无疑会对企业的生产经营产生重大影响。因此，对财务风险的形成原因及其防范进行研究，从而找到降低风险的途径与方法，改善经营管理、提高经济效益，具有十分重要的意义。? 关键词：企业财务风险 特征 原因 对策 The financial risk of causes and prevention GongWenJie (Southwest university of science and technology institute of economic management accounting 10 levels ) Abstract：Financial risk as a kind of economic risk phenomenon, has become a modern financial the theory of the core content. The formation of the financial risks of enterprise, both financial activities in the environment objective factor and enterprise risk consciousness and other subjective reasons. Financial risk to the understanding of the narrow and broad points. The financial risk of the narrow sense is often called debt financing risk, it is to show the enterprise to leverage the enterprise financial results (enterprise profit or shareholder returns) bring uncertainty. Therefore, financial risk is modern enterprise to face the inevitable outcome of the market competition, especially in Chinas market economic development is not sound conditions is inevitable. How to objective analysis and understanding financial risk, and to take all kinds of measures to control and avoid the happening of the financial risk, is very important for enterprise survival and development of the important topic. Financial risk is due to financial activities in all kinds of uncertain factors, make enterprise financial benefits produce deviation, which make the enterprise incur pecuniary loss and chance of may. Financial risk objective existence enterprise financial management in the work of the various links. The existence of the financial risk, and will