文档介绍：财务风险评价体系研究
商学院 2002级会计专业陈婷婷
摘要:随着我国经济体制改革的日渐深入,中国经济将走向世界并融入经济全球化的洪流之中,财务风险防范研究成为企业越来越重要的一个课题。对企业而言,由于资本结构的不同而形成的财务风险是一柄双刃剑,使用得当,它可以提高企业利润,增加股东财富;反之,安排欠妥,它会加速企业亏损甚至破产。因此掌握好有关财务风险的基本内容,学会如何有效地利用财务杠杆工具,防范财务风险,显得尤为重要。对财务风险的防范并非意味着去减少或消灭它,而是运用管理会计的思想和方法,加强内部管理,其目的是改善经营管理,提高经济效益。
关键词: 上市公司  财务风险   投资风险  防范
THE DISSCUSSION ABOUT BUSSINESS FINANCIAL RISK
Abstract: With the development of economic system reform of our country, China's economy will move towards the world and incorporate in the mighty torrent of the economic globalization. Therefore how to prevent business financial risk es one of the most important subjects of pany. In business, the financial risk arising from different capital structures is just like a two-edged sword. If properly used, it may increase the enterprise’s wealth; whereas improperly used, it may accelerate the enterprise’s loss and even bankruptcy. Therefore, it is especially important to learn some basic knowledge about financial risk and to learn how to use financial lever tool to prevent financial risk. That is to say, prevention of financial risk does not mean to reduce or eliminate financial risk. Instead, it means, by employing the managerial accounting notion and methods, to strengthen the internal management in order to improve operational management and to increase economic efficiency.
Keywords: pany, financial risk, investment risk, preventi