摘要
在当今市场条件下,由于宏观经济的不确定性,再加上企业内外部环境复杂,人们认知滞后以及思维有一定程度上的局限性,财务风险在每一个企业中普遍客观存在。优化企业内部管控,降低财务风险,越发成为管理者关注的课题。现金流量与财务风险有密不可分的关系。通过对企业现金流的分析,有助于识别企业的财务风险,实行防范与控制。文章结合案例公司苏宁云商,介绍如何通过对现金流量的分析对财务风险进行识别与控制。并根据案例公司的具体情况以及存在的财务风险提出具体建议,以期对我国企业的现金流风险管控方面,起到一定的实践作用。
Under the current market conditions, due to the macroeconomic uncertainty, coupled with the complexinternal and external environment of the company, people’s cognitive lags behind and their thinking has a certaindegree of limitations. Financial risks generally exist in every enterprise. Optimizing internal control and reducingfinancial risks has increasingly become a topic of concern for managers. Cash flow and financial risks are inextricablylinked. Through the analysis of the company’s cash flow helps to identify the company’s financial risks, theimplementation of prevention and control. This paper combined with the case company Suning Commerce Group Co.,Ltd., explains how to identify and control financial risks through the analysis of cash flow. According to the specificsituation of the company and the financial risks existing in the case, it puts forward specific suggestions in order toachieve certain practical role for the management and control of cash flow risks for Chinese companies.
作者
祁梦真
Qi Mengzhen(Graduate School, Henan University of Economics and Law, Zhengzhou 450000, Chin)
出处
《江苏科技信息》
2018年第14期29-31,共3页
Jiangsu Science and Technology Information
关键词
财务风险
现金流量
风险识别
风险控制
financial risk
cash flow
risk identification
risk control
