摘要
概述了财务风险的特点,即不确定性、客观性、全面性、双重性。分析了企业财务风险形成的原因,如缺乏完善的财务管控制度、资本结构不合理、宏观经济环境变化大、财务风险管理缺乏高素质专业人才。阐述了企业财务风险的控制及防范措施,如提高财务人员的风险意识和综合素质,建立健全完善的财务监管体系,设立资金“蓄水池”,预防突发性事件,进而降低财务风险,促进企业的稳定发展。
This paper summarizes the characteristics of financial risk,namely uncertainty,objectivity,comprehensiveness and duality. The reasons for the formation of financial risk in enterprises are analyzed,such as lack of perfect financial control system,unreasonable capital structure,great changes in macroeconomic environment,and lack of high-quality professionals in financial risk management. It expounds the control and preventive measures of financial risks in enterprises,such as improving the risk awareness and comprehensive quality of financial personnel,establishing and perfecting the financial supervision system,setting up a fund “reservoir” to prevent sudden events,thereby reducing financial risks and promoting the stable development of enterprises.
作者
赖明慧
LAI Ming-hui(Jiangxi University of Finance and Economics,Nanchang 330013,China)
出处
《黑龙江科学》
2019年第11期114-115,共2页
Heilongjiang Science
关键词
企业
财务风险
防范措施
Enterprise
Financial risk
Preventive measures
