【正文】
企業(yè)財務(wù)風(fēng)險的分析與防范研究 摘要:本文以財務(wù)風(fēng)險為研究對象,以財務(wù)安全為目標(biāo)進行系統(tǒng)而有條理的研究分析探討。文章首先從企業(yè)財務(wù)風(fēng)險的概念入手進行研究與分析,在此基礎(chǔ)上再從企業(yè)財務(wù)風(fēng)險可能產(chǎn)生的原因及危害分析,再進一步探討財務(wù)風(fēng)險的控制與防范的舉措,最后再分析對于控制財務(wù)風(fēng)險確保財務(wù)安全的實際意義,是企業(yè)管理一定不能忽略財務(wù)管理及其財務(wù)風(fēng)險的管理,使企業(yè)能夠降低企業(yè)的財務(wù)風(fēng)險,保證企業(yè)能夠正常合理的運行。研究表明,風(fēng)險管理已成為財務(wù)管理中的至關(guān)重要的問題??茖W(xué)管理是現(xiàn)代企業(yè)制度的重要內(nèi)容,加強企業(yè)的科學(xué)管理特別是財務(wù)管理,是企業(yè)建立規(guī)范的現(xiàn)代管理制度、轉(zhuǎn)換經(jīng)營機制、實現(xiàn)持續(xù)快速健康發(fā)展的根本途徑,也是財務(wù)部門的一項長期任務(wù)。企業(yè)的財務(wù)安全關(guān)系到一個企業(yè)是否能夠持續(xù)經(jīng)營下去,而且不受或者受經(jīng)濟危機沖擊最小。而一個企業(yè)財務(wù)是否處于安全狀態(tài),完全取決于企業(yè)的財務(wù)風(fēng)險管理之中。關(guān)鍵詞:財務(wù)分析,財務(wù)風(fēng)險,內(nèi)部控制,財務(wù)杠桿,機會成本。Enterprise financial risk analysis and prevention studyAbstract: This article take the financial risk as the object of study, carries on the system take the financial security as the goal to have orderliness research analysis discussion. The article first obtains from the business finance risk39。s concept to conduct the research and the analysis, based on this again the reason which and the harm analysis possibly produces from the business finance risk, further discusses the financial risk again the control and the guard action, finally analyzes again regarding the control financial risk guaranteed that the financial security the practical significance, is the business management cannot certainly neglect the financial control and the financial risk management, enables the enterprise to reduce enterprise39。s financial risk, the guarantee enterprise can the normal reasonable movement. The research indicated that the risk management has bee in the financial control the very important question. The scientific management is modern enterprise system39。s important content, strengthens enterprise39。s scientific management is the financial control specially, is the enterprise establishes the standard the modern control system, the transformation management mechanism, to realize continues the fast healthy development the basic way, is also a Finance department39。s longrange mission. Enterprise39。s financial security relationship to an enterprise whether can manage continually, moreover not is attacked or the economic crisis is smallest. But a business finance whether to be at the secure state, is decided pletely during enterprise39。s financial risk management.Keywords: financial analysis, financial risk, and internal control, financial leverage, opportunity cost. 一、 引言 2008年的全球金融危機給全球經(jīng)濟給予重創(chuàng),導(dǎo)致大量企業(yè)陷路財務(wù)危機,甚至破產(chǎn),一場金融危機為什么能給全球的整體經(jīng)濟帶來如此巨大的沖擊呢?金融危機使企業(yè)融資出現(xiàn)困難,使其融資渠道遭到破壞,甚至致使大部分企業(yè)資金鏈斷裂,使企業(yè)陷入財務(wù)危機,不能自拔,無