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greater future returns on said investments. This unpredictability in the return of invested capital constitutes a major financial risk. As they grow, improper allocations of valuable capital, along with increased petition, have repeatedly doomed panies as they undergo expansion. Successful businesses have to consider not only how their products meet market conditions and needs, but also how they control their financial risks. Real world examples constantly remind us that proper financial risk control is vital to the long term success of any business. Failure to control these risks at any level of the business will inevitably lead to its demise. To guard against financial risk, it is necessary to understand the sources and characteristics of risk and appropriate control and prevention, sound business risk prevention mechanism, to minimize losses for enterprises to create the maximum benefits. Based on the basic 東北大學(xué)繼續(xù)教育學(xué)院畢業(yè)設(shè)計(jì)(論文) V definition of corporate financial risk, including narrow and broad financial risks of financial risk, financial risk, including the main types of financing risk, investment risk, the recovery of funds risk, ine distribution causes of risk and financial risk analysis, and summarized some measures toprevent financial risks, to control financial risk, creating value for the : Financial risk。 為防范企業(yè) 的 財(cái)務(wù)風(fēng)險(xiǎn) ,就要了解風(fēng)險(xiǎn)的來(lái)源和特性 ,并 進(jìn)行適當(dāng)?shù)目刂坪头婪?,健全 企業(yè)的 風(fēng)險(xiǎn)防范機(jī)制 ,將損失降至最低 ,為企業(yè)創(chuàng)造最大的收益。隨 著 企業(yè)組織規(guī)模的日益擴(kuò) 大和市場(chǎng)競(jìng)爭(zhēng)的不斷加劇,企業(yè)因重大財(cái)務(wù)安排不當(dāng)而被財(cái)務(wù)風(fēng)險(xiǎn)葬送的教訓(xùn)層出不窮。財(cái)務(wù)風(fēng)險(xiǎn)是客觀存在的 ,企業(yè) 要 想 徹底 的 消除風(fēng)險(xiǎn)及 風(fēng)險(xiǎn)帶來(lái)的 影響是 絕對(duì) 不可能的。 ............................................................................... 6 企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的成因分析。 ........................................................................... 6 收益性或損失性。 ............................................................................... 5 全面性。東北大學(xué)繼續(xù)教育學(xué)院畢業(yè)設(shè)計(jì)(論文) 企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)防范與控制 專業(yè): ⅩⅩⅩⅩⅩⅩ 班級(jí): ⅩⅩⅩⅩⅩⅩ 姓名: ⅩⅩⅩ東北大學(xué)繼續(xù)教育學(xué)院畢業(yè)設(shè)計(jì)(論文) I 目 錄 摘 要 ................................................................................................III ABSTRACT .......................................................................................IV ....................................................................... 1 財(cái)務(wù)風(fēng)險(xiǎn)的定義 ......................................................................... 1 財(cái)務(wù)風(fēng)險(xiǎn)的主要類型 ................................................................. 1 籌資風(fēng)險(xiǎn) ............................................................................... 1 投資風(fēng)險(xiǎn) ............................................................................... 2 資金回收風(fēng)險(xiǎn) ....................................................................... 3 收益分配風(fēng)險(xiǎn) ....................................................................... 3 納稅風(fēng)險(xiǎn) ............................................................................... 4 ................................................................ 5 企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的基本特征。 ...................................................... 5 客觀性。 ............................................................................... 6 不確定性。 ............................................................... 6 激勵(lì)性。 ...................................................... 6 企業(yè)管理者對(duì)風(fēng)險(xiǎn)的認(rèn)識(shí)不足 ............................................ 6 東北大學(xué)繼續(xù)教育學(xué)院畢業(yè)設(shè)計(jì)(論文) II 企業(yè)的資本結(jié)構(gòu)不合理 ........................................................ 7 企業(yè)內(nèi)部財(cái)務(wù)關(guān)系的復(fù)雜性 ................................................ 9 3 防范和控制企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的對(duì)策 .................................................. 12 從財(cái)務(wù)風(fēng)險(xiǎn)的成因進(jìn)行防范和控制 ........................................ 12 ,加強(qiáng)財(cái)務(wù)風(fēng)險(xiǎn)控制 .................................. 12 優(yōu)化企業(yè)的資本結(jié)構(gòu) .......................................................... 15 提高企業(yè)管理水平,提高資本的運(yùn)作效率 ....................... 17 從財(cái)務(wù)風(fēng)險(xiǎn)的各主要類型進(jìn)行防范和控制 ............................ 17 籌資風(fēng)險(xiǎn)的防范與控制 ...................................................... 17 投資風(fēng)險(xiǎn)的防范與控制 ...................................................... 21 資金回收風(fēng)險(xiǎn)的防范與控制 .............................................. 21 分配風(fēng)險(xiǎn)的防范與控制 ...................................................... 24 總 結(jié) ................................................................................................ 25 致 謝 ................................................................................................ 26 參考文獻(xiàn) ............................................................................................ 27 東北大學(xué)繼續(xù)教育學(xué)院畢業(yè)設(shè)計(jì)(論文) III 摘 要 企業(yè) 財(cái)務(wù)風(fēng)險(xiǎn) 是