摘要:近年来,不少名声在外似乎如日中天的企业,却如昙花一现般迅速垮掉了,实践表明,忽视财务风险管理是其倒闭的主要原因。财务风险是现代企业面对市场竞争的必然产物,尤其是在我国市场经济发育不健全的条件下更是不可避免,企业对财务风险认识不足,管理不到位,可能使企业遭受巨大的经济损失,甚至是破产倒闭。加强财务风险管理有利于保证企业安全、稳健的发展,有利于稳定企业财务活动,不断增强企业抵御风险的能力,实现企业财务目标。企业财务风险存在于企业财务管理工作的各个环节,企业的财务决策几乎是在风险和不确定性的情况下做出的,尤其是在中国市场经济发育不健全的条件下更是不可避免。中国企业财务风险包括筹资风险、投资风险、资金营运风险和收益分配风险,应建立企业财务风险识辨系统和有效的风险处理机制,完善风险管理机构,进一步防范企业财务风险。
关键词:财务危机 ;财务风险 ;预警分析
Abstract:In recent years, many outstanding reputation seems to be Rurizhongtian business, but if short-lived as quickly collapse, the practice shows that neglect of financial risk management is the main reason for its closure. Financial risks facing the modern enterprise is the inevitable product of market competition, especially in China's market economy developed under the conditions do not improve even more is inevitable, business-to inadequate understanding of financial risk management is not in place, so that enterprises may suffer huge economic losses, Or even bankruptcy. Strengthening financial risk management to ensure enterprise security and a stable development and to the stability of the financial activities of enterprises, and constantly enhance their ability to resist risks, enterprise financial goals. Financial risks exist in financial management of enterprises in all aspects, the financial decision-making is almost the risks and uncertainties under the circumstances, especially in China's market economy development under the conditions do not improve even more is inevitable. Chinese enterprises, including financial risk financing risk, investment risk, operational risk capital allocation of risks and benefits, enterprises should establish financial risk identification system and effective risk management mechanism, improve risk management institutions, to further guard against financial risk enterprise.
Key Words:Financial crisis, financial risk, early warning analysis