文档介绍：财务风险的分析与防范
ANALYSIS AND PREVENTION OF FINANCIAL RISK
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指导教师姓名:
申请学位级别: 学士
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学位授予单位: 天津科技大学
摘要
企业在经营过程中面临各种风险,财务风险作为其中重要的部分越来越受到人们的高度关注。为了保障经营者正常进行生产经营,确保经营目标的实现就要进行合理的财务风险管理,恰当的避免和减少风险所带来的损失。本文首先说明财务风险的含义及表现形式,比如:获利能力低、经济效益差、资金不足、缺乏偿债能力、债务结构不合理等表现形式;其次阐述经营风险、资金流动性差、资本结构不合理、道德风险和对财务风险的客观性认识不足等引起的财务风险的原因;最后提出建立健全企业财务管理制度、培养经营者的财务风险意识、合理安排企业资本结构等防范措施。
关键词:财务风险; 成因分析; 防范措施
Abstract
Enterprise in the business process faced all kinds of risk, financial risk as one important part by the people more and more attention. In order to guarantee the normal production and business operators to ensure realization of the target of the management shall make reasonable financial risk management, the right to avoid and reduce risk the damage. Financial risk is modern enterprise to face the petition inevitable product, pletely eliminate risk and its influence is unrealistic. Therefore, requests the enterprise can learn about the risks of the cause and objectively analysis and understanding financial risk, and proper control and prevention, for enterprise to create the greatest gains. To analysis and the prevention of the financial risk be studied to reduce the risks and improve efficiency, has the extremely vital significance.
Key words:Financial risk; Genesis analysis; Preventive measures
目录
引言…………………………………………………………………………6
财务风险的含义及特征……………………………………………6
(一)财务风险的含义…………………………………………………6
(二)企业财务风险的特征……………………………………………6
二、企业风险的表现形式…………………………………………………6
(一)获利能力低,经济效益差………………………………………6
(二)资金不足,缺乏偿债能力………………………………………7
(三)债务结构不合理……………………………………………………7
(四)经营能力不佳,不良资产比例大………………………………7
(五)成长能力弱,企业发展停滞不前………………………………7
三、财务风险的主要内容……………………………………………………7
(一)筹资风险………………………………………………………………7
(二)利率风险………………………………………………………………8
(三)投资风险………………………………………………………………8
(四)资金回收风险………………………………………………………8
(六)流动性风险…………………………………………………………8
(七)信用风险……………………………………………………………8
(八)汇率风险……………………………………………………………9
(九)资本运营风险………………………………………………………9
(十)收益分配风险………………………………………………………9
四、财务风险形成的原因…………………