摘要:企业经营是为了获得最大的利润,伴随着利润同时存在的是不可避免的风险。在企业发展过程中,财务风险是必然存在的,不以人的意志为转移。造成企业财务风险的原因也是多种多样的,不仅仅是关乎企业本身,也与企业发展环境密不可分。在众多企业中,上市公司为了谋求更多的发展空间则需要面对更广阔的市场环境,其面临的财务风险就更高于其他一般企业。上市公司要想屹立于企业之林而不会产生“木秀于林,风必摧之”的后果,就必须正视企业的财务风险,时刻对其进行预警预防,防患于未然,才能将本企业做大做强,不至于湮没在经济发展的洪流中。
本文将阐述上市公司概念和我国上市公司发展历程,解释财务风险定义并且结合企业经营过程细分财务风险范畴;结合实际生活案例,分析讨论上市公司财务风险的各种形成原因;针对提出的财务风险成因,一一对症入手,以我国上市公司亚星化学股份有限公司为例,重点关注财务风险预警预防系统的建立,从机制、人等方面综合分析,尝试得出更多、更全面的规避财务风险的可行性对策;最后,列出构想和论证中存在的目前尚未解决的问题,将对上市公司财务风险控制这一课题的应用进行展望作为结尾。
关键词:上市公司;财务;风险控制;风险应对
Abstract:The management of an enterprise is aimed to earn maximize profits,however,unavoidable risk follows with profit.During the process of enterprise development, financial risk is inevitable and not transferred by man's will. The causes of enterprise financial risk are also varied, they are not only related with enterprise itself, but also quitly closed to outside environment.Among so many enterprises, listed companies need to face a broader market environment in order to seek larger development space.It mkes them face with higher financial risks than other general enterprise. A tree is taller than any other in the forest,so the wind will break it down.To be outstanding,listed companies must face up to and take precautions against risks all the time. If dealing with issues before they happen,then listd companies can make thenseleves larger and stronger,else they could be lost in the flood of economic development.
This article describes the conception of listed company and the development of listed companies in China.It also explains what financial risk is and how does it arise,combining with the opreation process of enterprises.Combined with the real life cases,it analysises all sorts of reasons what bring about financial risks of listed companies. Against financial risk factors, it puts forward solutions one by one and tries to draw more useful methods to avoid risks,specially focusing on how to establish a system to warning and prevent financial risk from mechamism and human by taking YaXing chemical co., LTD., for example. Finally,it lists the unsolved problems that exist in currently ideas and arguments, and use the prospect to the listed company financial risk control of the subject application as the end.
Key words: listed companies; Financial; Risk control; Risk response