中小企业财务风险控制问题探讨SMEFinancialRiskControlIssues目录摘要......................................................2引言............................................21企业财务风险的涵义及其分类........................21.1企业财务风险的涵义...............................................................................................21.2企业财务风险的分类...............................................................................................31.2.1按产生原因不同划分....................................................................................31.2.2按财务管理主体不同划分............................................................................41.2.3按来源不同划分............................................................................................52我国企业财务风险控制存在的问题................63我国企业财务风险原因分析......................93.1客观原因..................................................................................................................93.1.1宏观环境的复杂多变性................................................................................93.1.2拥有信息不完全性和不对称性....................................................................93.1.3企业多元化经营而产生的财务风险............................................................93.2主观原因..................................................................................................................103.2.1控制主体的局限性......................................................................................103.2.2企业监管漏洞所产生的财务风险..............................................................103.2.3人员素质所产生的财务风险......................................................................114我国企业财务风险控制与防范对策...............114.1转移企业财务风险..................................................................................................114.2规避企业财务风险..................................................................................................124.3保留企业财务风险..................................................................................................134.4内部防范企业财务风险..........................................................................................13结束语...........................................14参考文献.........................................15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AbstractWiththeincreasinglyfiercemarketcompetition,enterprisesasthemainbodyofmarketcompetition,businessactivities,financialrisksaffectingthesurvivalanddevelopmentofenterprisesisalsogrowing,companieshaveforthepursuitofhighgrowth,accelerateddevelopmentandmassivedebt,highdebt,ifthereisnoriskPreventionisboundtoleadtoafinancialcrisis.Financ...
