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face increasingly plex. Financial risk is objective existence, the enterprise wants to eliminate risk and risk impact is absolutely impossible. Along with the increasingly enlargement of the scale of enterprises anization and the increasing petition, enterprises for major financial arrangement financial risk due to improper was buried lesson levels are not poor. The management activity of the enterprise, not only to consider the market demand environment, some of the technical means to change, still need to strengthen the control of financial risk. To guard against the financial risk of the enterprise, it is necessary to understand the sources and characteristics of the rise, and appropriate control and prevention, improve the enterprise risk prevention mechanism, the loss to a minimum for the enterprise to create the greatest benefits. 【 Keywords】 Financial exposure Preventive measures 1 一、 企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的概念 企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)有狹義和廣義之分,狹義的財(cái)務(wù)風(fēng)險(xiǎn)又稱舉債籌資風(fēng)險(xiǎn),是指企業(yè)因舉債籌資而喪失償債能力導(dǎo)致發(fā)生財(cái)務(wù)風(fēng)險(xiǎn)的可能性,企業(yè)運(yùn)用財(cái)務(wù)杠桿不當(dāng),短貸長投,可能致使企業(yè)無法償本付息,因而潛伏風(fēng)險(xiǎn)。廣義的財(cái)務(wù)風(fēng)險(xiǎn)是指由于企業(yè)財(cái)務(wù)活動中各種不確定因素的影響,使企業(yè)財(cái)務(wù)收益與預(yù)期收益發(fā)生偏離,從而導(dǎo)致企業(yè)蒙受經(jīng)濟(jì)損失的可能性,不僅包括狹義的財(cái)務(wù)風(fēng)險(xiǎn),而且還包括信用風(fēng)險(xiǎn)、利率風(fēng)險(xiǎn)、匯率風(fēng)險(xiǎn)、 證券投資風(fēng)險(xiǎn)。財(cái)務(wù)風(fēng)險(xiǎn)是企業(yè)在財(cái)務(wù)管理過程中必須面對的一個(gè)現(xiàn)實(shí)問題,財(cái)務(wù)風(fēng)險(xiǎn)是客觀存在的,企業(yè)管理者對財(cái)務(wù)風(fēng)險(xiǎn)只有采取有效措施來降低風(fēng)險(xiǎn),而不可能完全消除風(fēng)險(xiǎn)。 二、 企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的特點(diǎn) ( 一)客觀性 財(cái)務(wù)風(fēng)險(xiǎn)是不以人的意志為轉(zhuǎn)移而客觀存在的。也就是說,風(fēng)險(xiǎn)處處存在,時(shí)時(shí)存在,人們無法回避它,消除它,只能通過各種技術(shù)手段來應(yīng)對風(fēng)險(xiǎn),從而避免費(fèi)用,損失的發(fā)生。企業(yè)財(cái)務(wù)活動存在著兩種可能結(jié)果,即實(shí)現(xiàn)預(yù)期目標(biāo)和無法實(shí)現(xiàn)預(yù)期目標(biāo),這就意味著無法實(shí)現(xiàn)預(yù)期目標(biāo)的風(fēng)險(xiǎn)是客觀存在的。 (二)偶然性 風(fēng)險(xiǎn)是客觀存在,從全社 會來看,風(fēng)險(xiǎn)的發(fā)生是必然的,但對于特定企業(yè)來說,風(fēng)險(xiǎn)的發(fā)生是偶然的,具有不確定性,人們盡管意識到某項(xiàng)活動可能會發(fā)生損失,但這種損失的可能性是否變?yōu)楝F(xiàn)實(shí)都是一個(gè)未知數(shù)。風(fēng)險(xiǎn)的存在,導(dǎo)致企業(yè)財(cái)務(wù)活動的最終結(jié)果難以把握,從而使企業(yè)的財(cái)務(wù)活動變得更加復(fù)雜。 (三)全面性 財(cái)務(wù)風(fēng)險(xiǎn)存在于企業(yè)財(cái)務(wù)管理