【正文】 山東大學碩士學位論文企業(yè)財務風險及其防范研究原創(chuàng)性聲明本人鄭重聲明：所呈交的學位論文，是本人在導師的指導下，獨立進行研究所取得的成果。除文中已經(jīng)注明引用的內(nèi)容外，本論文不包含任何其他個人或集體已經(jīng)發(fā)表或撰寫過的科研成果。對本文的研究作出重要貢獻的個人和集體，均己在文中以明確方式標明。本聲明的法律責任由本人承擔。論文作者簽名： 日期：關于學位論文使用授權的聲明本人同意學校保留或向國家有關部門或機構送交論文的印刷件和電子版，允許論文被查閱和借閱；本人授權山東大學可以將本學位論文的全部或部分內(nèi)容編入有關數(shù)據(jù)庫進行檢索，可以采用影印、縮印或其他復制手段保存論文和匯編本學位論文。(保密論文在解密后應遵守此規(guī)定)論文作者簽名： 導師簽山東大學碩士學位論文摘要近年來，隨著我國資本市場的迅速發(fā)展，很多上市公司和大型集團公司的經(jīng)營籬理逐漸由資產(chǎn)經(jīng)營為豐轉(zhuǎn)變?yōu)橘Y本經(jīng)營為辛，進入了財務為導向的企業(yè)管理階段。在這種經(jīng)濟背景下，企業(yè)財務管理將成為企業(yè)管理的核心問題。而財務管理中最重要的也就是關于財務風險的管理。財務風險是指企業(yè)財務經(jīng)營效果的不確定性，指企業(yè)的財務系統(tǒng)中客觀存在的由于各種難以或無法預料和控制的因素作用，使企業(yè)實現(xiàn)的財務收益和預期財務收益發(fā)生背離，因而蒙受損失的機會或可能。從經(jīng)濟學角度看，現(xiàn)代企業(yè)的財務風險是一種微觀經(jīng)濟風險，是企業(yè)所面臨的全部風險的貨幣化的表現(xiàn)形態(tài)，是企業(yè)經(jīng)營風險的集中體現(xiàn)。企業(yè)風險的大小及損失程度都直接和清楚地表現(xiàn)于企業(yè)財務收支的變化之中，最終表現(xiàn)為企業(yè)財務收益的減少?，F(xiàn)代企業(yè)的財務風險存在于企業(yè)財務活動的各個環(huán)節(jié)， 包括資本籌集、資本投放、資本使用、資本回收和資本收益分配，外匯匯率變動等等。國內(nèi)外一些知名企業(yè)之所以紛紛破產(chǎn)倒閉，一是投資決策失誤，二是忽視財務風險的存在，因此對財務風險的認識、預防和控制的研究已成為當今企業(yè)所面臨的重要課題。對企業(yè)的財務風險進行研究不僅具有理論意義同時也具有現(xiàn)實意義。本文以企業(yè)財務風險為研究對象，采用歸納與演繹的規(guī)范研究方法，研究企業(yè)財務風險的防范問題。全文共分六個部分：第一章導言部分主要闡述企業(yè)財務風險的國內(nèi)外研究現(xiàn)狀和進行財務風險防范的意義；第二章主要闡述企業(yè)財務風險管理的基本理論，分析財務風險的特征、分類和來源；第三章豐要歸納如何對企業(yè)財務風險進行識別和分析；第四章豐要對企業(yè)籌資風險、投資風險、資金回收風險、收益分配風險四個方面的風險防范與控制進行了較為詳細的研究；第五章主要從制度建設角度總結歸納防范企業(yè)財務風險的措施，詳細研究了企業(yè)財務風險的制度防范方式與方法，為企業(yè)提供了更加科學的風險防范機制；第六章主要研究企業(yè)財務風險預警機制構建問題，總結了回避風險、降低風險、分散風險、轉(zhuǎn)移風險、自保風險、債務重組等預警方法，提出了構建企業(yè)財務風險預警機制山東大學碩士學位論文的思路。本文創(chuàng)新之處主要是提出了由政府牽頭、企業(yè)廣泛參與、共同打造服務于企業(yè)財務風險預警中介機構的構建企業(yè)財務風險預警機制的新思路。不足之處主要是缺乏實證研究，構建企業(yè)財務風險預警機制的新思路還只是一個框架，還有待于進一步作深入的研究。本文寫作目的一是對企業(yè)財務風險管理做一個全方位的認識；二是進一步熟悉和掌握防范控制財務風險的措施；三是希望能夠起到一個拋磚引玉的作用，能夠有更多的專家學者將現(xiàn)代前沿研究技術成果廣泛應用到財務風險管理中來。6關鍵詞：財務風險； 風險識別； 防范控制山東大學碩士學位論文ABSTRACTAs the rapid development of the capital market in China during recent years，many large—scale group panies，especially these publictraded panies，havegradually transferred the operation and management from theasset—managementdominated model into the capital—managementdominated one，entering a finance—oriented corporate management stage．Under such an economicbackground，panies pay more attention to the financial management，whichtherefore has bee the core issues of COrporate management．One of the mostimportant issues of the financial management is that panies are facing to is themanagement of financial risks．Financial risk focuses on the management of uncertainties in panies’financial operating effects．Financial risks，basically speaking，refer to a variety ofunpredictable and uncontrollable factors in the financial system existing objectively,which result in the fact that the financial benefits actually deviate from the expectedfinancial benefits，causing the losses of the financial benefits．From the economicspoint of view,as a microeconomic risk，the modem corporate financial risk is thecurrency manifestation of all risks that panies faced．which iS the concentrated onexpression ofall risks．The magnitude and the degree of the losses resulted from financial risks directlydemonstrates the changes of the corporate financial revenue and expenditure，finallyrepresenting the decrease of corporate financial benefits．The modem corporatefinancial risks have been involved in all aspects of the panies’financial activities，including capital raising，capital investments，capital running，capital recovery andcapital ine distribution，movements of foreign currency exchange rate，etc．Interms of corporate financial risk management，the reasons why some wellknowndomestic and foreign panies ran bankruptcy lie in either mistakes made ininvestment decision or failure to keep a close eye to，or even ignorance，the existenceof financial risks．So the research in awareness，prevention and control of the financialrisks has bee an important subject．The study of the corporate financial riskmanagement is not only theoretically but practically significant．This paper concentrates on the corporate financial risks，as well as the corporatefinancial risk management，and summarize by its interpretation of the norms andresearch methods．The full paper is divided into six parts．The first section of thepaper briefly reviews both the domestic and the foreign research progress of thecorporate financial risk，and the significance of financial risk prevention is incated．7The second section iS about the rationale of financial risk management，indicating thecharacteristics。classification，and resources of the corporate financiaI risks．Next partiS the identification and analysis of enterprise financial risk．In the following section，the paper illustrates the prevention and controI of corporate financial risks involved infinancing risks，investments，capital recovery,and ine distributions．Chapter V iSmainly summarized financial risk prevention measures from the perspective of system，study on preventi ng the risk of ways and means for the enterprise’S financial system，and provide more scientific risk prevention mechanisms；Chapter VI iS majorresearching i11 enterprise financial risk warning Construction mechanism，and sum upan evasive risk。lower risk，spread risk,transfer risk,selfprotection risk，debtrestructuring of early warning methods，propose to build an early warning mechanismideas for corporate financial risk．The innovation of this paper is made an early warning mechanism idea forcorporate financial risk by the Government leading，broadly participation ofenterprises，creating jointly．Inadequacy of the paper is mainly lack of empiricalresearch，and it is only a framework of building new ideas to enterprise financial riskfor early warning mechanism，but also to be further indepth study．The purpose of writing this paper are to do a prehensive understanding ofenterprise financial risk management firstly；Second is to further familiarize andmaster preventive measures to control financial risk；At last，to play the role ofreference，to let more experts and scholars put technological achievements in modernforefront of research to the wider use of financial risk management．Keywords：financial risk，risk identification，prevention and contro