企業(yè)集團(tuán)財務(wù)風(fēng)險管理與控制研究英

1、Business enterprise group financial risk management and control research企業(yè)集團(tuán)財務(wù)風(fēng)險管理與控制研究一、The content of business enterprise group financial risk management一、企業(yè)集團(tuán)財務(wù)風(fēng)險管理的內(nèi)涵The business enterprise group is to take a business enterprise with strong real strenght as corpus, with produce power coupling fo

2、r the main Niu take and assist it with the product, technique, economy, contract etc. various Nius to take, combine several business enterprises, unit together, form of the economic consociation body of multilayers and many legal persons.For promise the business enterprise group healthily has prefac

3、e ground to develop and strengthen management and control of business enterprise group financial risk is particularly necessity.企業(yè)集團(tuán)是以一個實(shí)力雄厚的企業(yè)為主體，以產(chǎn)權(quán)聯(lián)結(jié)為主要紐帶，輔之以產(chǎn)品、技術(shù)、經(jīng)濟(jì)、契約等多種紐帶，把多個企業(yè)、單位聯(lián)結(jié)在一起，形成的多層次和多法人的經(jīng)濟(jì)聯(lián)合體。為保證企業(yè)集團(tuán)健康有序地發(fā)展，加強(qiáng)企業(yè)集團(tuán)財務(wù)風(fēng)險的管理與控制尤為必要。The financial risk is finance achievement and the risk

4、of financial standing.The financial risk separates the narrow sense and the broad sense.The narrow sense financial risk is fallen into debt the causable by the business enterprise, concretely say to mean business enterprise because of lend funds but increment of lose the possibility of the ability o

5、f repaying debt and the variability of the business enterprise profits(shareholder income);The broad sense financial risk means the finance system of business enterprise in objective existence of because of various factor function that is hard or can not anticipate and control, make business enterpr

6、ise realization of financial income and expectation financial income occurrence deviate from, as a result suffer a losing opportunity or possibility.財務(wù)風(fēng)險是財務(wù)成果和財務(wù)狀況的風(fēng)險。財務(wù)風(fēng)險有狹義和廣義之分。狹義財務(wù)風(fēng)險是由企業(yè)負(fù)債引起的，具體的說是指企業(yè)因?yàn)榻枞胭Y金而增加的喪失償債能力的可能和企業(yè)利潤（股東收益）的可變性；廣義財務(wù)風(fēng)險是指企業(yè)的財務(wù)系統(tǒng)中客觀存在的由于各種難以或無法預(yù)料和控制的因素作用，使企業(yè)實(shí)現(xiàn)的財務(wù)收益和預(yù)期財務(wù)收益發(fā)生背

7、離，因而蒙受損失的機(jī)會或可能。Risk management means that the economic unit passes to really recognize and evaluate to the risk, economy and technique means of adoption reasonable control the risk, with minimum of the cost acquire a kind of management activity of the biggest safe guarantee.The risk management learn

8、s to come from insurance to learn, the risk management passes a control counterplan processing loss risk, if lose to still keep probably taking place after carrying out control counterplan, then can make use of a finance counterplan.The finance counterplan is to transfer the loss to the others, or l

9、eaves the loss to organization or family inner part.But the capital finance that conduct independently in the finance ages, the risk management should become the basic working talent of finance management.風(fēng)險管理是指經(jīng)濟(jì)單位通過對風(fēng)險的確認(rèn)和評估，采用合理的經(jīng)濟(jì)和技術(shù)手段對風(fēng)險加以控制，以最小的成本獲得最大的安全保障的一種管理活動。風(fēng)險管理學(xué)源于保險學(xué)，風(fēng)險管理通過控制對策處理損失風(fēng)險，如果

10、在實(shí)施控制對策后損失仍然可能發(fā)生，則可運(yùn)用財務(wù)對策。財務(wù)對策是將損失轉(zhuǎn)移給他人，或?qū)p失留給組織或家庭內(nèi)部。但在財務(wù)獨(dú)立經(jīng)營的資本財務(wù)時代，風(fēng)險管理應(yīng)當(dāng)成為財務(wù)管理的基本職能。The financial risk manages to pay attention to business enterprise value loss, it passes management value risk to manage material main factor.Financial risk management and control are business enterprise groups i

11、nner part control system of important constitute part, COSO report regardless influence in the world, is still the related norm system of each nation and region establishment, all emphasized the importance to carry on the control to risk.In the reality, the our country business enterprise group for

12、identifying risk, management, regardless in subjective consciousness, still just risk management mechanism construction aspect, all seem to be far far not enough.Therefore, have to pay attention to the construction of the business enterprise group risk control system. 財務(wù)風(fēng)險管理關(guān)注企業(yè)價值損失，它通過管理價值風(fēng)險來管理物質(zhì)要素

13、。財務(wù)風(fēng)險管理與控制是企業(yè)集團(tuán)內(nèi)部控制體系的重要構(gòu)成部分，無論是影響全球的COSO報告，還是各個國家和地區(qū)制定的相關(guān)規(guī)范制度，都強(qiáng)調(diào)了對風(fēng)險進(jìn)行控制的重要性?，F(xiàn)實(shí)中，我國企業(yè)集團(tuán)對風(fēng)險的識別、管理，無論是在主觀意識方面，還是在風(fēng)險管理機(jī)制建設(shè)方面，都顯得遠(yuǎn)遠(yuǎn)不夠。因此，必須注重企業(yè)集團(tuán)風(fēng)險控制體系的建設(shè)。二、Business enterprise group financial risk management and the principle of control 二、企業(yè)集團(tuán)財務(wù)風(fēng)險管理與控制的原則1、Income moderate breezes insurance balanced p

14、rinciple。The risk balanced principle requests group not ability pursue income, but take no account of to take place losing of possibility, the group carries on of each concrete finance activity, overall analyze its income and safety, according to the risk and the income appropriately balanced reques

15、t to decide to take what action a project, tend benefit to avoid to harm, fight for acquiring more income. 1.收益、風(fēng)險均衡原則。風(fēng)險均衡原則要求集團(tuán)不能只追求收益，而不考慮發(fā)生損失的可能，集團(tuán)進(jìn)行的每一項具體的財務(wù)活動，要全面分析其收益性和安全性，按照風(fēng)險和收益適當(dāng)均衡的要求來決定采取何種行動方案，趨利避害，爭取獲得較多的收益。2、The principle that risk moderation and limit undertake。The existence of the fi

16、nancial risk is an universal fact, but has to be correct to identify risk in time, control risk, and the definitely biggest risk limit, promise a business enterprise of normal safety luck camp.2.風(fēng)險適度、限度承擔(dān)的原則。財務(wù)風(fēng)險的存在是一個普遍的事實(shí)，但必須正確及時的識別風(fēng)險，控制風(fēng)險，并明確最大的風(fēng)險限度，保證企業(yè)的正常安全運(yùn)營。3、Run before an early warning and e

17、ffectively evade of principle。The emergence of the risk has to indicate sex, the business enterprise group has to build up the management system that the sound risk identifies system, early-warning system and financial risk and thus and effectively evade risk.3.超前預(yù)警，有效規(guī)避的原則。風(fēng)險的出現(xiàn)具有預(yù)示性，企業(yè)集團(tuán)必須建立健全風(fēng)險識別

18、系統(tǒng)、預(yù)警系統(tǒng)和財務(wù)風(fēng)險的管理系統(tǒng)，從而有效規(guī)避風(fēng)險。4、The ratings cent right management of principle。Want in the group and unify the premise of the leadership to management and control of financial risk under, practice ratings the management way of right is for cent.With group existing management system, according to the fe

19、male subsidiary ratings management and control of group.4.分級分權(quán)管理的原則。對財務(wù)風(fēng)險的管理與控制要在集團(tuán)統(tǒng)一領(lǐng)導(dǎo)的前提下，實(shí)行分級分權(quán)的管理辦法。以集團(tuán)現(xiàn)有的管理體制，按照集團(tuán)的母子公司分級管理和控制。 三、Guard against and dissolve the counterplan and measure of business enterprise group financial risk 三、防范和化解企業(yè)集團(tuán)財務(wù)風(fēng)險的對策與措施（一）Build up sound business enterprise group f

20、inancial risk to identify with early-warning system （一）建立健全企業(yè)集團(tuán)財務(wù)風(fēng)險識別與預(yù)警系統(tǒng)Pass to build up early-warning system, in order to judge the size of financial risk existence, to the influence degree of the group, whether exist harm risk, set up the decision system of financial risk management.通過建立預(yù)警系統(tǒng)，用以判

21、斷財務(wù)風(fēng)險存在的大小，對集團(tuán)的影響程度，是否存在危害性風(fēng)險，構(gòu)建財務(wù)風(fēng)險管理的決策系統(tǒng)。1、The financial risk identifies。1.財務(wù)風(fēng)險的識別。The financial risk identifies is manage to the financial risk contents before the disadvantageous risk just appeared or appeared, identify, with accurate held various financial risk of signal and it creation reason

22、.The main method that the group financial risk identifies includes:Observe method and financial report method on the scene.The spot observes a method namely pass the various production management and concrete business activity of direct observation group, concrete understand and control various fina

23、ncial risk that the group faces.Financial report method, then pass accountancy's data of analyzing the balance sheet, income statement and cash discharge form etc. statement, make sure group is what circumstance of latent lose and reason, carry on to actual value and standard value of main index

24、 sign contrast analysis with make sure the existence moderate breezes of risk insurance degree.財務(wù)風(fēng)險識別是對財務(wù)風(fēng)險管理內(nèi)容在不利風(fēng)險剛出現(xiàn)或出現(xiàn)之前，就予以識別，以準(zhǔn)確把握各種財務(wù)風(fēng)險信號及其產(chǎn)生原因。集團(tuán)財務(wù)風(fēng)險識別的主要方法有：現(xiàn)場觀察法和財務(wù)報表法?，F(xiàn)場觀察法即通過直接觀察集團(tuán)的各種生產(chǎn)經(jīng)營和具體業(yè)務(wù)活動，具體了解和掌握集團(tuán)面臨的各種財務(wù)風(fēng)險。財務(wù)報表法，即通過分析資產(chǎn)負(fù)債表、損益表和現(xiàn)金流量表等報表的會計資料，確定集團(tuán)在何種情況的潛在損失和原因，對主要指標(biāo)的實(shí)際值和標(biāo)準(zhǔn)值進(jìn)行對比分析，以

25、確定風(fēng)險的存在和風(fēng)險程度。2、Financial risk early warning2.財務(wù)風(fēng)險預(yù)警。The financial risk early warning wants before the financial risk physically takes place and catches and keeps watch on various small evidence to change, with benefit prevention and for adopt an appropriate counterplan to fight for time.The group wa

26、nts to build up a perfect information management system, once discovering financial risk signal, the ability Be accurate to spread into a main personnel in time, in order to prevent circumstances of gradually extension.財務(wù)風(fēng)險預(yù)警是要在財務(wù)風(fēng)險實(shí)際發(fā)生之前，捕捉和監(jiān)視各種細(xì)微的跡象變動，以利預(yù)防和為采取適當(dāng)對策爭取時間。集團(tuán)要建立完善的信息管理系統(tǒng)，一旦發(fā)現(xiàn)財務(wù)風(fēng)險信號，就能準(zhǔn)

27、確及時傳至主要人員，以防事態(tài)的逐步擴(kuò)大。（二）Build up a sound effective finance control mechanism （二）建立健全有效的財務(wù)控制機(jī)制 The business enterprise group finance management style of choice reasonable, handles good group and of subsidiary of centralization and cent right relation.On the foundation of appropriate centralization, th

28、e business enterprise group should build up the mechanism that the power benefit combines together.Set out from the group overall situation, aim at a different working talent section to stipulate a different economic responsibility, divide the line the economic working talent of dissimilarity.The gr

29、oup finance section strengthens to make policy to the investment, the research of cost control etc. problem, turn construction through a multiform and internal market, and the construction of the internal balance of accounts center come excellent turn a finance management of behavior.Organize struct

30、ure for the orientation flat even turn of development trend, the group finance management should extensively apply a modern network, information technique and speed the integration of information to turn speed.Carry out the business enterprise resources programming system to pass to orchestrate a bu

31、siness enterprise process reengineering and supply chain management to bring into business enterprise finance a resources in the business enterprise programming system, make the limited resources of business enterprise get full exertion, raise the economic efficiency of business enterprise.This is t

32、he important measure that guards against and dissolves financial risk, and is ensure business enterprise property safety and finance activity efficiency effective means.選擇合理的企業(yè)集團(tuán)財務(wù)管理模式，處理好集團(tuán)和子公司之間的集權(quán)與分權(quán)關(guān)系。在適度集權(quán)的基礎(chǔ)上，企業(yè)集團(tuán)應(yīng)建立權(quán)責(zé)利相結(jié)合的機(jī)制。從集團(tuán)全局出發(fā)，針對不同的職能部門規(guī)定不同的經(jīng)濟(jì)責(zé)任，劃分不同的經(jīng)濟(jì)職能。集團(tuán)財務(wù)部門加強(qiáng)對投資決策、成本控制等方面問題的研究，通過各種

33、形式的內(nèi)部市場化建設(shè)，以及內(nèi)部結(jié)算中心的建設(shè)來優(yōu)化財務(wù)管理行為。為適應(yīng)組織結(jié)構(gòu)扁平化的發(fā)展趨勢，集團(tuán)財務(wù)管理應(yīng)廣泛應(yīng)用現(xiàn)代化的網(wǎng)絡(luò)、信息技術(shù)，加快信息的集成化速度。在企業(yè)中實(shí)施企業(yè)資源規(guī)劃系統(tǒng)通過將企業(yè)流程再造及供應(yīng)鏈統(tǒng)籌管理納入企業(yè)財務(wù)資源規(guī)劃系統(tǒng)，使企業(yè)有限的資源得到充分的發(fā)揮，提高企業(yè)的經(jīng)濟(jì)效益。這既是防范與化解財務(wù)風(fēng)險的重要措施，也是確保企業(yè)財產(chǎn)安全和財務(wù)活動效益性的有效手段。（三）Strengthen the finance budget of business enterprise group management （三）加強(qiáng)企業(yè)集團(tuán)的財務(wù)預(yù)算管理 The finance budg

34、et manages from the group company organization implementation and the management and carries out the whole property that the object includes the group this, group subordinate business enterprise, and group subordinate business enterprise and controls a subsidiary.In the finance foundation of budget

35、is predicting and decision, around business enterprise strategic target, to obtaining of business enterprise funds inside the certain period and throw in, business enterprise management achievement and it funds operations like allotment,etc, make of concrete arrangement. 財務(wù)預(yù)算管理由集團(tuán)公司組織實(shí)施和管理，實(shí)施對象包括集團(tuán)本

36、部、集團(tuán)下屬企業(yè)、以及集團(tuán)下屬企業(yè)的全資及控股子公司。財務(wù)預(yù)算是在預(yù)測和決策的基礎(chǔ)上，圍繞企業(yè)戰(zhàn)略目標(biāo)，對一定時期內(nèi)企業(yè)資金的取得和投放、企業(yè)經(jīng)營成果及其分配等資金運(yùn)作，所作的具體安排。 1、Build up the organization organization of finance budget management 1.建立財務(wù)預(yù)算管理的組織機(jī)構(gòu)。Then the Legal Representative's management to the group finance budget work of group company is negative total respo

37、nsibility, establish from relevant the working talent section constitute of finance budget management committee, mainly draw up the target, policy of finance budget, draw up the concrete measure and way of finance budget management, review, equilibrium finance budget project, the organization bottom

38、 reaches finance budget and moderates to solve finance budget to draw up with the problem in the performance, performance circumstance organize audit and investigate finance budget, speed up business enterprise completion finance budget target. 即集團(tuán)公司的法定代表人對集團(tuán)財務(wù)預(yù)算的管理工作負(fù)總責(zé)，成立由有關(guān)職能部門組成的財務(wù)預(yù)算管理委員會，主要擬訂財務(wù)

39、預(yù)算的目標(biāo)、政策，制定財務(wù)預(yù)算管理的具體措施和辦法，審議、平衡財務(wù)預(yù)算方案，組織下達(dá)財務(wù)預(yù)算，協(xié)調(diào)解決財務(wù)預(yù)算編制和執(zhí)行中的問題，組織審計、考核財務(wù)預(yù)算的執(zhí)行情況，督促企業(yè)完成財務(wù)預(yù)算目標(biāo)。 2、The norm finance budget draws up procedure and method 2.規(guī)范財務(wù)預(yù)算的編制程序和方法。According to the whole development strategy of the group company, according to the procedure of "up and down combine, the rati

40、ngs draw up, pursue the class gather", at decision of foundation up, put forward the business enterprise group finance budget target.Each budget carries out the finance budget that the section reaches under the budget committee according to the business enterprise finance target and policy and

41、combines oneself characteristics and the performance condition of estimate and puts forward detailed this section finance budget project, the finance budget committee should carry on full moderate, put forward the opinion of first step adjustment to the problem of detection, and the feedback give to

42、 carry out a section to give correction concerning the budget, again from finance budget committee pursue class the bottom reach each budget performance section performance. 據(jù)集團(tuán)公司的整體發(fā)展戰(zhàn)略，按照“上下結(jié)合、分級編制、逐級匯總”的程序，在決策的基礎(chǔ)上，提出企業(yè)集團(tuán)財務(wù)預(yù)算目標(biāo)。各預(yù)算執(zhí)行部門按照企業(yè)財務(wù)預(yù)算委員會下達(dá)的財務(wù)預(yù)算目標(biāo)和政策，結(jié)合自身特點(diǎn)以及預(yù)測的執(zhí)行條件，提出詳細(xì)的本部門財務(wù)預(yù)算方案，財務(wù)預(yù)算委員會應(yīng)

43、當(dāng)進(jìn)行充分協(xié)調(diào)，對發(fā)現(xiàn)的問題提出初步調(diào)整的意見，并反饋給有關(guān)預(yù)算執(zhí)行部門予以修正，再由財務(wù)預(yù)算委員會逐級下達(dá)各預(yù)算執(zhí)行部門執(zhí)行。3、Work well to control to control with after the event in the budgetary before the event control, matter3.做好預(yù)算的事前控制、事中控制和事后控制。 Each budget carries out a section to periodically report the performance circumstance of finance budget, to n

44、ew circumstance, new problem and appear deviation bigger and important item, specially pay attention to check to seek reason to put forward the measure suggestion of improvement management management.各預(yù)算執(zhí)行部門定期報告財務(wù)預(yù)算的執(zhí)行情況，對新情況、新問題及出現(xiàn)偏差較大的重大項目，要特別注重查找原因，以提出改進(jìn)經(jīng)營管理的措施建議。（四）Well make use of solid the information system carry on finance supervision（四）充分利用實(shí)時信息系統(tǒng)進(jìn)行財務(wù)監(jiān)控The establishment, sound and internal finance supervises and controls a mechanism, is the effective measure that guards against a