目 录
一、企业财务风险的概述········································4
(一)、企业财务风险含义·····································4
(二)、企业财务风险特征·····································4
(三)、企业财务风险的基本类型·······························4
1、企业筹资风险·········································4
2、企业投资风险·········································5
3、企业经营风险·········································5
二、企业财务风险的成因········································6
(一)、外部原因·············································6
1、宏观经济环境和政策的影响·····························6
2、行业背景的影响·······································6
(二)、内部原因·············································6
资本结构不合理·······································6
投资决策不合理·······································7
财务管理制度不完善···································7
财务人员风险意识淡薄·································7
5、收益分配政策不科学···································8
三、企业财务风险的防范措施····································8
(一)、提升对经济环境和政策适应力···························8
(二)、优化企业资本结构和投资决策···························8
(三)、构建完善风险机制和提高财务风险意识···················9
结束语
参考文献
内 容 摘 要
基于市场经济发展新形势下,企业不仅要面临着各种风险,还要应对复杂多变的市场经济因素和社会环境因素。企业在追求经济效益最大化时,必须重视管理过程中风险的规避防范工作。企业要想充分保障自身和谐健康的持续发展,就必须加大对财务风险的控制力度。首先要建立健全信息系统及时分析掌握国家宏观经济信息和政策更新变化、其次优化企业资本结构和提升投资决策科学化规范化、最后加强企业财务风险预警和财务人员风险防范意识。通过全面、有效的措施来加强财务管理力度,构建出科学完善的财务风险防范措施,才能使企业能够在未来的经济社会发展中有立足之地。本文拟从企业财务风险的概况和企业财务风险的成因方面来论述,提出防范措施来解决企业财务风险存在的一系列问题等。
关键词:企业财务风险 成因 防范措施