财务风险的衡量与防范.doc

编号 毕业论文 题目： 学 号： 学生姓名： 指导教师： 二〇一二年月 摘 要 关键词：财务风险；财务风险管理对策；指标体系ABSTRACT Corporate financial risk is the corporate finance activities and controls a variety of unpredictable factors, to enable enterprises to realize the expected return of financial gains and the occurrence of divergence, and thus the possibility of loss. Financial risk management objectives are to prevent bankruptcy, reduce the risk of loss, and enhance risk appetite. Therefore, we must improve the mechanism of market risk, a financial risk assessment system and the establishment of supporting the financial risk management, risk management for the enterprise to create conditions to enable them to win at Risk. Prevent and defuse financial risks, to achieve the goal of financial management, enterprise financial management focus. Although the causes of the financial risk and more complex and unpredictable, but through specific indicators and methods to determine for business analysis and evaluation, and effective prevention. In this paper, a comprehensive point of view, the financial risk assessment in setting the principles and objectives, based on the proposed taking into account the financial and non-financial factors in corporate financial risk evaluation system, the use of financial indicators of the current system, the establishment of financial risk assessment index system to be explored. Keywords: financial risk, financial risk management strategies, target system e 目 录 I ABSTRACT II 目 录 i 第1章绪论 2 1.1财务风险概念界定 2 1.2研究背景与意义 2 第2章 财务风险的基本类型与成因分析 3 2.1财务风险的类型 3 2.2企业财务风险的成因分析 4 第3章 财务风险评价体系的结构 6 3.1财务评价指标体系 6 3.2非财务指标的引入 6 第4章 财务风险的防范和控制 8 4.1企业外部宏观环境的影响因素的防范措施 8 4.2企业内部微观因素影响的防范措施 8 4.3不断完善财务管理系统 8 4.4提高财务决策的科学化水平 9 参考文献 10 致 谢 11 第1章绪论 1.1财务风险概念界定 风险，是人类在社会和经济发展过程中随时都会面临的问题。可以说，人类的发展就是一部与风险不断抗争的历史。虽然人类在认识风险、控制风险的斗争中己经走过了数千年，但是真正将风险加以科学的研究并进行系统的管理，还只有半个多世纪。20世纪80年代后，企业的经营环境开始发生巨大的变化，以价格风险、利率风险、汇率风险等为代表的财务风险开始给企业带来