摘要

企業(yè)財務(wù)風險的認識與控制是財務(wù)領(lǐng)域中的重要研究課題。在科技迅猛發(fā)展的今天,企業(yè)只要存在就面臨著風險，企業(yè)的財務(wù)風險影響企業(yè)的健康發(fā)展，也影響國家的發(fā)展。世界范圍內(nèi)每年的企業(yè)破產(chǎn)案屢屢發(fā)生,眾多大型集團公司陷入財務(wù)困境,這對企業(yè)乃至整個國家的社會經(jīng)濟發(fā)展都造成了巨大的沖擊。究其原因是多方面的,但是其中一個重要的原因就是企業(yè)時刻面臨著財務(wù)風險的威脅。在日益復雜的市場經(jīng)濟環(huán)境,企業(yè)的財務(wù)活動具有不確定性,企業(yè)財務(wù)風險無時不有,無處不在。如果對財務(wù)風險管理不善,就會遭受經(jīng)濟損失,甚至會引發(fā)財務(wù)危機,導致企業(yè)破產(chǎn)倒閉。
“風險管理”的概念自從1930年第一次提出之后,人們就開始逐漸把風險管理的理論和實踐引入到企業(yè)財務(wù)風險管理當中,財務(wù)風險問題也日益成為理論界和實務(wù)界關(guān)注的焦點。在我國,隨著現(xiàn)代市場經(jīng)濟的建立,企業(yè)財務(wù)風險問題也顯得日益突出。企業(yè)的財務(wù)風險普遍存在要求企業(yè)重視財務(wù)風險，時刻關(guān)注企業(yè)可能發(fā)生的財務(wù)風險，避免財務(wù)風險的發(fā)生是不可能的，xx水電有限責任公司作為企業(yè)之一，也不可能避開財務(wù)風險，對于財務(wù)風險要求企業(yè)：
對企業(yè)財務(wù)風險產(chǎn)生的原因進行分析、對財務(wù)風險進行識別和度量,即企業(yè)財務(wù)風險的評價是企業(yè)財務(wù)風險管理的基礎(chǔ);對企業(yè)財務(wù)風險進行管理,其目的是通過采取經(jīng)濟合理的控制策略,規(guī)避或分散風險,使企業(yè)避免損失,即企業(yè)財務(wù)風險的控制是關(guān)鍵。及時發(fā)現(xiàn)企業(yè)存在的財務(wù)風險，并采取有效的措施，這是對待財務(wù)風險的較好的方法。因此，財務(wù)風險對企業(yè)越來越重要，對財務(wù)風險的分析能使企業(yè)更好生存與發(fā)展。

關(guān)鍵字：財務(wù)風險 財務(wù)風險的識別 財務(wù)風險的控制 xx水電公司

Abstract
The enterprise finance risk understanding and the control are in the financial domain important research topics. In technical swift and violent development today, enterprise so long as exists is facing the risk, enterprise's financial risk influence enterprise's healthy development, also affects national the development. In the worldwide scale every year enterprise bankruptcy case occurs repeatedly, the multitudinous large-scale group company falls into the financial difficult position, this has all had the huge impact to the enterprise and even the entire national social economy development. Investigates its reason is various, but important reason is the enterprise time is facing the financial risk threat. In the complex market economy environment, enterprise's financial activity has the uncertainty day by day, the enterprise finance risk does not have time does not have, is ubiquitous. If is bad to the finance risk management, can suffer the economic loss, even can initiate the financial crisis, causes the enterprise bankruptcy to go out of business.
“Risk management” the concept first time proposed since 1930, the people started gradually introduce the risk management theory and the practice the enterprise finance risk management, the financial risk question also day by day became the theorists and the practical realm attention focal point. In our country, along with the modern market economy establishment, the enterprise finance risk question also appears day by day prominently. Enterprise's financial risk universal existence request enterprise takes the financial risk, the financial risk which the time attention enterprise possibly occurs, avoids the financial risk the occurrence is not impossible, China can the Dali water and electricity limited liability company take one of enterprises, also not impossible to avoid the financial risk, regarding financial risk request enterprise:
Financial risk for enterprises to analyze the causes of the financial risk to identify and measure, that is, the eva luation of enterprise's financial risk is the basis of financial risk management; on enterprise's financial risk management, its aim is to take reasonable control strategy for the economy, to avoid or spread risk, to enable enterprises to avoid loss of control of corporate financial risk is the key. To detect the existence of the business of financial risk, and to take effective measures to deal with the financial risks that are way better. Therefore, the financial risk is more and more important to the enterprise, can cause an enterprise better survival and the development to the financial risk analysis.

Key words: financial risk financial risk recognition financial risk control HUANENG Dali water and Electricity Company

目錄
摘要 ......................................................................................................I
Abstract ..............................................................................................II
第一章 緒論 .......................................................................................1　　
1.1 研究背景 ...............................................................................1
1.2 國內(nèi)外研究現(xiàn)狀 ....................................................................2
1.2.1 國外研究現(xiàn)狀 ............................................................2
1.2.2 國內(nèi)研究現(xiàn)狀 ............................................................4
1.3 研究目的與意義 ....................................................................6
第二章..