中小企业财务风险控制.doc

中小企业财务风险控制 Financial Risk Control of medium-sized and small enterprises 10级会计学一班 李雅琴 目 录 摘要 3 引言 4 1企业财务风险的涵义及其分类 4 1.1 企业财务风险的涵义 4 1.2 企业财务风险的分类 5 1.2.1按产生原因不同划分 5 1.2.2按财务管理主体不同划分 6 1.2.3按来源不同划分 6 2我国企业财务风险控制存在的问题 7 3我国企业财务风险原因分析 10 3.1 客观原因 10 3.1.1宏观环境的复杂多变性 10 3.1.2拥有信息不完全性和不对称性 10 3.1.3企业多元化经营而产生的财务风险 11 3.2主观原因 11 3.2.1控制主体的局限性 11 3.2.2企业监管漏洞所产生的财务风险 11 3.2.3人员素质所产生的财务风险 12 4 我国企业财务风险控制与防范对策 12 4.1转移企业财务风险 12 4.2规避企业财务风险 14 4.3保留企业财务风险 14 4.4内部防范企业财务风险 15 结束语 15 参考文献 16 摘要 随着市场竞争的日趋激烈，企业作为市场竞争的主体，经营活动中财务风险对企业生存发展的影响也越来越大，企业纷纷为追求高增长、加速发展而大量举债，高负债如果没有风险防范，必然招致财务危机。财务风险是企业财务活动中客观存在的因素，是市场经济条件下企业资金运动的必然产物。为了避免企业破产，适应复杂多变的环境，保证正常经营活动的顺利进行，必须防范财务危机，控制好财务风险。企业财务状况的好坏直接影响企业的生存和发展，进而影响我国的经济发展和社会稳定。本文从企业财务风险的涵义及其分类入手，结合我国企业财务风险控制存在的问题，深入剖析了我国企业财务风险的原因，最后提出我国企业财务风险控制与防范对策。 关键词：企业；财务风险；风险预警；风险控制 Abstract With the increasingly fierce market competition, enterprises as the main body of market competition, business activities, financial risks affecting the survival and development of enterprises is also growing, companies have for the pursuit of high growth, accelerated development and massive debt, high debt, if there is no risk Prevention is bound to lead to a financial crisis. Financial risk is a corporate finance activities, an objective reality is that when the market economy, enterprise capital movements under the conditions of the inevitable outcome. In order to avoid bankruptcy, to adapt to complex environment, to ensure the smooth progress of the normal business activities, we must guard against financial crisis, control financial risks. Enterprises financial situation will have a direct affect the survival and development, thereby affecting Chinas economic development and social stability. In this paper, the meaning of corporate financial risk and classification of start, combined with our enterprise financial risk control problems, in-depth analysis of the financial risk of ou