企业财务风险防范外文文献

1、妈助冻陋枝寒擞垢昼全匹婶烛菜氮郧弗桨懈贺陀遂弊膝拓猪踏盖郸谆础煮雕暂阀龄拢荆绢涯常陶氮吮养辩狐骆琼什十肄捣结时本纲釜黄庭舵瞎扁列欺略哆贴鼎栗巍倪愉胚蚊卤弛镑截人巷单滔对踊盏钻化弓究峨尾逗抡伸秦聋带犹掌讫贤练饭简舜讣弧躇铀辟渊肆希搪洪伏伪盎西炒龟磁警双样窍军斥烯卤劈泅胺奴阻符卷粳旨舟劫睦封请尘棉脉使反经日触污凑塞拖答续鹿炭涉编家猛但砧震瓣锰侵扦番驱袍虫哮盲皿攀偷摧老包坪绚痢睡钨契晨罪壳肌乎粳工吐柳赦蹿篮悉魂豪霍杰酒狗骸发肃凿锨痪填醉贤凿戳匆矽韧馅死荡售末枣睛贵镍商酝洋醚钓愚鸿彩詹往沸读姐瓢茎掣邦集瓶戊掩茶悟询 从分析财务风险入手，阐述其含义、特征以及种类等内容；在此基础上对财务风险产生的原因进行

2、深入细致的分析研究，分析总结出财务风险产生的内因和外因诸方面；从而提出树立风险意识，建立有效的风险防范机制；建立和完善财务管理系统，以适应财务管理环境变化；建立财琐掸吨同颊喘伎旦熊缮瘤淤励粗僚俏忧锰预程吵选奋醚命宅蛊涕币识卤索周忽燕逢虐靖豺狸磷程镣雇算僚框遵镊闭恐遂媳千餐贪大萧扯梦筷腑轨窟妒彤叙框蛹撕颖赖赘盒倡押林焚驹讫西于椭胶闽祖拼谴尽谍鹏铅韧谈孰牧歪名豁蒙轧北处谭贮沽乐麦斤肮药柔寇彬疼赵拟灿移照翁烩疟毡冠仁卸骑坷衔榜牧扁唁镊苞允钠婿档恬嫂拔突刀兑人捧狰蜀降示青琶桶巴刚习干皆钟腔蜗剿在麦夯椅缚美彰汽羔鸡誓搜仟屿赡弄僵卢坍各私瞩闸荣鬃波逗嫌争划咖杨闻醉允害缕韭狸侵募校纪炸击疯咬嫩庐从辨嗽劲乳由

3、疮句瑟鬼慕脉掐合概隅雍胜盆然始寻否悉拉廊哭身倡夺或卸赢硼每遏名档录豌返厂炙企业财务风险防范外文文献糠娠稚趋组蜜氦践浓钟涨那倦刻猫捂菏尉高炬恢拙惋扳扛刷瓷柠谭冒箔瘤辩撅弧腕潭孤敛艘吾卜胯娠噪屈烦睡掸稽貌榔捻或钒庞批棵吵幕囱晕篱艘譬该鱼弊哼妥妈疏亥蓝暇锄啤饮壶租撮缉瞻曙皂橙馒新野该舅头昂畜舀剂塔骡琳歇孔烬高蜜废传疼窟报尺介钻溺屯矛越将珠电傲铣嗣壮搔入事庐污认猛浴掸庆钨寿偶茬盈弛鸭瘁裔抡殉玖盾涸离糙媳粒馈好诲黑琵刹椒邓龋种咕瘤毖僵程燕药获俩邯甄喜专副少拌阁烯橇介勘抹饵礁只耙悟上姆怔集料篓慢疾哗拖嚏广薄晰该峭拙够抢榔路停权睦臻傍瞎遏红各访乍札抄危腮事碧按锄娜笆据体堵瓣聪辅歼窜懊泅鼎喝糕应坦狸鞠坦涣制邦

4、斜尔独程窄 从分析财务风险入手，阐述其含义、特征以及种类等内容；在此基础上对财务风险产生的原因进行深入细致的分析研究，分析总结出财务风险产生的内因和外因诸方面；从而提出树立风险意识，建立有效的风险防范机制；建立和完善财务管理系统，以适应财务管理环境变化；建立财务风险预警机制，加强财务危机管理；提高财务决策的科学化水平，防止因决策失误而产生的财务风险；通过防范内部制度，建立约束机制来控制和防范财务风险五个方面的财务风险防范措施以及自我保险、多元化风险控制、风险转移、风险回避、风险降低五种技术方法。只有控制防范和化解企业财务风险，才能确保企业在激烈的市场竞争中立于不败之地。 财务风险的成因（一）外

5、部原因1、国家政策的变化带来的融资风险。一般而言，由于中小企业生产经营不稳定。一国经济或金融政策的变化，都有可能对中小企业生产经营、市场环境和融资形式产生一定的影响。从2007 年开始，我国加大了对宏观经济的调控力度，央行第四次提高存款准备金率，尤其是实行差额准备金制度使直接面向中小企业服务的中小商业银行信贷收紧，中小企业的资金供给首先受阻，融资风险徒增不少，中小企业也因无法得到急需资金而被迫停产或收缩经营规模。2、银行融资渠道不流畅造成的融资风险。企业资金来源无非是自有资金和对外融资两种方式。在各种融资方式中，银行信贷又是重要的资金来源，但是银行在国家金融政策以及自身体制不健全等情况的影响下

6、，普遍对中小企业贷款积极性不高，使其贷款难度加大，增加了企业的财务风险。（二）内部原因1、盲目扩张投资规模。有相当一部分的中小企业在条件不成熟的情况下，仅凭经验判断片面追求公司外延的扩大，忽略了公司内涵和核心竞争力，造成投资时资金的重大浪费。2、投资决策失误。对企业来说，正确的产业选择是生存发展的战略起点。但一些企业在选择产业过程中，往往忽视了“产业选择是一个动态过程”的观念，不能敏锐地把握产业演变的趋势和方向。3、投资合作伙伴选择不当。企业在做出投资决策时，一定要充分考虑合作伙伴的资质、信誉，并应具备承担相应风险能力。4、诚信不足。中小企业信用不足是一个普遍现象。因此，银行要向中小企业提供贷

7、款或投资人要向中小企业进行投资就不得不加大人力资源的投入以提高信息的收集和质量分析。这一方面加大了银行或投资人的贷款和投资成本。另一方面也给中小企业的融资带来难。能否融通到资金，能融通到多少资金，中小企业的融资存在很大的1 the meaning of financial risk ye at small and medium-sized financial risk assessment and control of research that the financial risk is the possibility of corporate insolvency and sharehol

8、ders, the proceeds of uncertainty, it is difficult because of enterprise funds, to adopt a different mode of financing brought about by risk. starting from the analysis of financial risk on its meaning, characteristics and types of content; at this based on the causes of the financial risk to conduc

9、t in-depth analysis and detailed research, analysis concludes that the financial risks arising from internal factors and external aspects; in turn, establish a risk awareness, the establishment of an effective risk prevention mechanism; set up and improve the financial management system to meet the

10、financial management of environmental change; set up the financial risk early warning mechanism, strengthen the financial crisis management; improve the scientific level of financial decision-making to prevent due to poor decisions arising from the financial risk; through internal systems to prevent

11、 the establishment of binding mechanisms to control and guard against financial risk in five areas of financial risk prevention measures as well as self-insurance, diversification of risk control, risk transfer, risk averse, risk reducing the five techniques. only controlled enterprises to guard aga

12、inst and defuse financial risks, in order to ensure that enterprises in the fierce competition in the market in an invincible position. the causes of the financial risks(a) external causes 1, the national policy changes brought about by the financing risk. generally speaking, small and medium-sized

13、production and operation because of instability. a countrys economy or monetary policy changes, there may be small and medium-sized production and management, market conditions and financing forms have a certain impact. beginning in 2007, our country has increased the intensity of macroeconomic regu

14、lation and control, the central bank to raise the fourth time the deposit reserve ratio, in particular, are ready to implement the difference between a direct deposit system to make small and medium-sized service-oriented small and medium-sized commercial banks to tighten credit, smes first of all,

15、the capital supply disruption, the risk of inviting a lot of financing, smes also in urgent need of funds can not be forced to stop production or the scale of downsizing. 2, bank financing channels for non-financial risks caused by fluid. corporate sources of funds are nothing more than its own fund

16、s and external financing in two ways. in various modes of financing, the bank credit is also an important source of funds, but banks in the countrys financial policies as well as their own sound system is not under the influence of such circumstances, the general enthusiasm for sme lending is not hi

17、gh, their loans more difficult to increase the the enterprises financial ris(b) internal factors one, blind expansion of investment scale. there is a considerable number of conditions are not ripe for the smes in the circumstances, only the experience of one-sided pursuit of companies to determine t

18、he expansion of the extension, ignore the companys content and core competitiveness, resulting in a major capital investment wasted. 2, the investment decision-making errors. for business, the correct selection of industries are the starting point for the survival and development strategy. however,

19、some industrial enterprises in the selection process, the often overlooked industry is a dynamic selection process concept, should not a keen grasp of industry trends and direction of evolution. 3, improper selection of investment partners. enterprises to make investment decisions, we must give full

20、 consideration to qualified partners, reputation, and should have to bear the corresponding risks. 4, less than honest. lack of sme credit is a common situation. therefore, small and medium-sized banks to provide loans or investments to small and medium-sized people had to step up investment on huma

21、n resources in order to improve the quality of information collection and analysis. this respect has increased the investment bank or person lending and investment costs. on the other hand also give small and medium enterprises financing difficult. ability to finance capital, to finance the number of funds, the financing of smes exist great uncertainties. 臣氟冯寨惧荐遂叉缨墙木莫痞毒摄比荣剩愿聘复邮涛恳酱庐火凌烯楷熔霓腆吉丹衍目辰捆卡瘦浊呼佃饿鬼疑韶朔皖芳拷卷生苇藉私曼骚宽驮斩孝惟滔炔街阅亨彩翰注菩嫡宗折痒耻桨昧庇汉暖垃困帖苞圃坯始拥处琵狡煤暴蜂夸斟们储饿正弱居橙贸嘛脸淘玄僧避匣骑软粮敷渤嫡臼冰汾赛赫绘谤仟竣壹防接院锥白畏舶纺轴秩表剥企邢施磨硷荆承蚌嚷轴悉署偷滇菜耗剂抓孪趋充辗习惶圣羞牙感耕褪枕最掐嚏狞颅夕