企業(yè)財務風險防范外文文獻

1、從分析財務風險入手，闡述其含義、特征以及種類等內(nèi)容；在此基礎(chǔ)上對財務風險產(chǎn)生的原因進行深入細致的分析研究，分析總結(jié)出財務風險產(chǎn)生的內(nèi)因和外因諸方面；從而提出樹立風險意識，建立有效的風險防范機制；建立和完善財務管理系統(tǒng)，以適應財務管理環(huán)境變化；建立財務風險預警機制，加強財務危機管理；提高財務決策的科學化水平，防止因決策失誤而產(chǎn)生的財務風險；通過防范內(nèi)部制度，建立約束機制來控制和防范財務風險五個方面的財務風險防范措施以及自我保險、多元化風險控制、風險轉(zhuǎn)移、風險回避、風險降低五種技術(shù)方法。只有控制防范和化解企業(yè)財務風險，才能確保企業(yè)在激烈的市場競爭中立于不敗之地。 財務風險的成因 （一）外部原因 1

2、、國家政策的變化帶來的融資風險。一般而言，由于中小企業(yè)生產(chǎn)經(jīng)營不穩(wěn)定。一國經(jīng)濟或金融政策的變化，都有可能對中小企業(yè)生產(chǎn)經(jīng)營、市場環(huán)境和融資形式產(chǎn)生一定的影響。從2007 年開始，我國加大了對宏觀經(jīng)濟的調(diào)控力度，央行第四次提高存款準備金率，尤其是實行差額準備金制度使直接面向中小企業(yè)服務的中小商業(yè)銀行信貸收緊，中小企業(yè)的資金供給首先受阻，融資風險徒增不少，中小企業(yè)也因無法得到急需資金而被迫停產(chǎn)或收縮經(jīng)營規(guī)模。2、銀行融資渠道不流暢造成的融資風險。企業(yè)資金來源無非是自有資金和對外融資兩種方式。在各種融資方式中，銀行信貸又是重要的資金來源，但是銀行在國家金融政策以及自身體制不健全等情況的影響下，普遍對

3、中小企業(yè)貸款積極性不高，使其貸款難度加大，增加了企業(yè)的財務風險。 （二）內(nèi)部原因1、盲目擴張投資規(guī)模。有相當一部分的中小企業(yè)在條件不成熟的情況下，僅憑經(jīng)驗判斷片面追求公司外延的擴大，忽略了公司內(nèi)涵和核心競爭力，造成投資時資金的重大浪費。2、投資決策失誤。對企業(yè)來說，正確的產(chǎn)業(yè)選擇是生存發(fā)展的戰(zhàn)略起點。但一些企業(yè)在選擇產(chǎn)業(yè)過程中，往往忽視了“產(chǎn)業(yè)選擇是一個動態(tài)過程”的觀念，不能敏銳地把握產(chǎn)業(yè)演變的趨勢和方向。3、投資合作伙伴選擇不當。企業(yè)在做出投資決策時，一定要充分考慮合作伙伴的資質(zhì)、信譽，并應具備承擔相應風險能力。4、誠信不足。中小企業(yè)信用不足是一個普遍現(xiàn)象。因此，銀行要向中小企業(yè)提供貸款或投

4、資人要向中小企業(yè)進行投資就不得不加大人力資源的投入以提高信息的收集和質(zhì)量分析。這一方面加大了銀行或投資人的貸款和投資成本。另一方面也給中小企業(yè)的融資帶來困難。能否融通到資金，能融通到多少資金，中小企業(yè)的融資存在很大的 不確性。 1 the meaning of financial risk Ye at "small and medium-sized financial risk assessment and control of research" that the financial risk is the possibility of corporate insolve

5、ncy and shareholders, the proceeds of uncertainty, it is difficult because of enterprise funds, to adopt a different mode of financing brought about by risk. Starting from the analysis of financial risk on its meaning, characteristics and types of content; at this based on the causes of the financia

6、l risk to conduct in-depth analysis and detailed research, analysis concludes that the financial risks arising from internal factors and external aspects; in turn, establish a risk awareness, the establishment of an effective risk prevention mechanism; set up and improve the financial management sys

7、tem to meet the financial management of environmental change; set up the financial risk early warning mechanism, strengthen the financial crisis management; improve the scientific level of financial decision-making to prevent due to poor decisions arising from the financial risk; through internal sy

8、stems to prevent the establishment of binding mechanisms to control and guard against financial risk in five areas of financial risk prevention measures as well as self-insurance, diversification of risk control, risk transfer, risk averse, risk reducing the five techniques. Only controlled enterpri

9、ses to guard against and defuse financial risks, in order to ensure that enterprises in the fierce competition in the market in an invincible position. The causes of the financial risks (A) external causes 1, the national policy changes brought about by the financing risk. Generally speaking, small

10、and medium-sized production and operation because of instability. A country's economy or monetary policy changes, there may be small and medium-sized production and management, market conditions and financing forms have a certain impact. Beginning in 2007, our country has increased the intensity

11、 of macroeconomic regulation and control, the central bank to raise the fourth time the deposit reserve ratio, in particular, are ready to implement the difference between a direct deposit system to make small and medium-sized service-oriented small and medium-sized commercial banks to tighten credi

12、t, SMEs First of all, the capital supply disruption, the risk of inviting a lot of financing, SMEs also in urgent need of funds can not be forced to stop production or the scale of downsizing. 2, bank financing channels for non-financial risks caused by fluid. Corporate sources of funds are nothing

13、more than its own funds and external financing in two ways. In various modes of financing, the bank credit is also an important source of funds, but banks in the country's financial policies as well as their own sound system is not under the influence of such circumstances, the general enthusias

14、m for SME lending is not high, their loans more difficult to increase the the enterprise's financial ris k. (B) internal factors one, blind expansion of investment scale. There is a considerable number of conditions are not ripe for the SMEs in the circumstances, only the experience of one-sided

15、 pursuit of companies to determine the expansion of the extension, ignore the company's content and core competitiveness, resulting in a major capital investment wasted. 2, the investment decision-making errors. For business, the correct selection of industries are the starting point for the sur

16、vival and development strategy. However, some industrial enterprises in the selection process, the often overlooked "industry is a dynamic selection process" concept, should not a keen grasp of industry trends and direction of evolution. 3, improper selection of investment partners. Enterp

17、rises to make investment decisions, we must give full consideration to qualified partners, reputation, and should have to bear the corresponding risks. 4, less than honest. Lack of SME credit is a common situation. Therefore, small and medium-sized banks to provide loans or investments to small and medium-sized people had to step up investment on human resources in order to improve the quality of information collection and analysis