摘要
现代企业面对激烈的市场竞争,要经营得当才能生存,企业为了持续发展而进行多元化的投资经营活动。近年来企业资产规模日益扩大,发展速度加快,现金流量需求上升,大多数企业自有资金不足而举债经营。现以案例结合我国经济发展的阶段性,对企业借款投资经营面临的财务风险,提出科学的风险管理:风险分析、风险的防范及控制,以期对企业借款经营活动中进行有效规避和控制风险、提升企业盈利能力而出谋献策。
Faced with the fierce market competition, the modern enterprise to survive means to operate properly, the enterprise in order to continue the development of diversified investment and business activities. In recent years, the size of enterprise assets increases to accelerate the pace of development, cash flow needs increase; most enterprises of its own funds and debt management. Combined with the phase of China＇s economic development in the case, investment and management face of corporate borrowing financial risk, the paper puts forward risk management science： the prevention and control of risk, risk analysis, in order to effectively avoid and control the risk, improve the profitability of enterprises and give counsel for the enterprise loan business activities.
出处
《中南林业科技大学学报（社会科学版）》
2013年第3期70-72,76,共4页
Journal of Central South University of Forestry & Technology（Social Sciences）
关键词
企业
借款
投资经营
风险管理
enterprise
loan
investment
risk management
