文档介绍：从“中航油事件”探究国有企业财务风险管理�
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岳萍娜��胡�舒��彭�爽��
�.中科招商创业投资管理有限公司研究员,北京�����
�.重庆理工大学会计学院,重庆�����
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【摘要】本文以“中航油”事件为例,分析了国有企业由于体制问题而具有的特定财务风险,
得出国有企业财务风险管理是一个全局性、长期性的问题。因此本文探究了国有企业财务管
理,分析了中航油事件财务风险管理失败原因,提出了国有企业财务管理风险相关控制措施,
就是加强国有企业的财务风险管理,确保企业提高防范、控制风险的能力。国有企业必须在
财务管理和监督体系、风险管理、信息沟通、管理政策和规定及内部审计方面加以完善,以
保证国有企业海外机构持续健康发展。�
【关键词】“中航油”事件�国有企业��财务风险管理�
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From CAO Event to Explore State-owned Enterprise’s Financial
Risk Management
Yue Pingna� Hu Shu� Peng Shuang2
Science & Merchants Venture Capital Management Co.,, Beijing 100029
University of Technology, Accounting School,Chongqing 400050
Abstract: In this paper, CAO is set for an example, the state-owned enterprises as a result of
institutional problem of the particular financ ial risk, e to the state-owned enterprise
financial risk management is a global, long-term problem. This article explores the state-owned
enterprise financial management, analysis of the CAO event causes of the failure of financial risk
management ,financial management of state-owned enterprises proposed risk control measures, is
to strengthen the financial risk management of state-owned enterprises, to ensure enterprises to
improve prevention and control risks. State-owned enterprises must be in financial management
and supervision system, risk management, mun