文档介绍：摘要
财务风险管理是现代企业所面临的一个重要问题。伴随电力体制改革的发展,电力企业开始全方位地面向市场,面临的财务风险问题越来越严峻。作为国家的基础能源产业,电力企业的发展关系到国计民生。一旦出现财务危机,将给整个经济体系带来无法比拟的深重灾难,破坏市场经济的有效运行,影响人们正常地开展日常生活。因而电力企业的财务风险管理相对一般企业来说显得更为关键。
本文以电力企业为研究对象,从外部、内部两方面因素对其目前的财务风险进行了分析,系统地指出其面临的各类财务风险,而且不同的财务风险形成的原因也不尽相同。在此基础上,针对不同的财务风险,本文提出了风险应对、防范和控制的策略和建议,以保证电力企业获得安全、稳定、长期的经济效益和社会效益。
关键词:电力企业;财务风险;分析;防范
Abstract
Financial risk management is one of the major problems the modern enterprises face. With the development of electric power system reform, electric power enterprises begin to gear to the demand of the prehensively, and the financial risks they face e more and more severe. As the national basic energy industry, the development of electric power enterprises relates to the national interests and people's livelihood. In the event of financial crises, it will bring an unparalleled disaster to the whole economic system, undermine the effective functioning of market economy and affect people’s normal daily life. So their financial risk management is more critical mon enterprises.
This paper uses electric power enterprises as the object, has an analysis of their current financial risk both from external and internal factors, pointing out systematically that they face various financial risks and the causes of different financial risks differ from each other. On that basis, in view of the different financial risks, the paper puts forward the strategies and mendations of risk response, prevention and control to ensure their safety, stability, long-term economic and social benefits.
Key Words:electric power enterprises; financial risks; analysis; prevention
目录
一、引言 1
二、财务风险内涵 1
三、电力企业财务风险分析 2
(一)外部环境因素造成的财务风险 2
1、政策性风险 2
2、自然灾害风险 3
(二)内部环境因素造成的财务风险 3
1、财务管理人员风险意识淡薄 3
2、内控制度风险 4
3、资产管理不当风险 4
4、投融资活动引起的风险 5
5、经营风险 6
四、电力企业财务风险防范措施 6
(一)针对外部环境因素所造成的财务风险的防范措施 6
1、分析自身发展状况,争取各项有利政策 6
2、确定防范自然风险目标,超前规划以转移损失 6
(二)针对内部环境因素所造成的财务风险的防范措施 7
1、建立有效公司治理机制,理顺企业内部财务关系 7
2、增强人员风险意识,树立风险防范文化 7
3、完善内控制度,强化审计监督 8
4、加强流动资产管理,提