哈尔滨理工大学学士学位论文.doc

论企业财务风险的成因和控制
摘要
企业财务风险控制的相关研究在当今社会是不容忽视的重要课题。企业财务活动的组织和治理业绩如何,必然会体现在该企业经营资金运动的状况和结果上,表现为财务状况的好坏和财务成果的大小。财务风险贯穿于企业经营始终,且随着经济环境日益国际化,企业的理财环境日趋复杂化、多变化,企业面临的财务风险与日俱增。在世界范围内,并非所有企业都能有效地认识财务风险、都能采取积极的控制措施规避财务风险,因此企业破产的案件频频发生。在很多时候,严重的财务风险问题影响着企业甚至整个国家的健康持续发展。
本文在借鉴国内外相关的企业财务风险控制理论和方法的基础上,对企业财务风险的相关概念进行了论述,对企业财务风险产生的原因、企业财务风险控制应采取的相应对策以及企业财务风险控制措施等问题进行了研究,希望能够帮助企业树立正确对待财务风险的意识,能够通过不同的控制方法,做到有效地预防和控制企业的财务风险,使企业能够更好地持续地经营发展。
关键词:企业财务风险;风险的成因;控制措施
Theory of the financial risks of enterprise causes and control
Abstract
Risk of financial control of enterprise is an important issue that can not be ignored in today's society. How the enterprise financial activities of anization and governance performance, must be reflected in the status and results of sport management capital of the enterprises, the performance for the financial situation is good or bad and financial achievement size. Financial risks exist in the business has always been, and with the economic environment is increasingly international, the enterprise financing environment is plex, many changes, enterprises are facing financial risks grow with each passing day. In the world, not all enterprises can effectively recognize the financial risk, can take control of active measures to avoid financial risk, therefore the enterprise bankruptcy cases occurred frequently. In many cases, the problem of financial risk serious influence enterprise and even the whole country's sustainable and healthy development.
In this paper profits from the domestic and foreign enterprise financial risk control theory and method based on concept, related to the financial risks of enterprise is discussed, the reasons, the enterprise financial risk of enterprise financial risk control should take corresponding countermeasures and measures of enterprise financial risk control are studied, the hope can help enterprises to establish correctly treat the financial risk consciousness, can through the different control methods, to achieve the