財(cái)務(wù)管理中的風(fēng)險(xiǎn)分析【開(kāi)題報(bào)告+論文+外文及翻譯+文獻(xiàn)綜述+任務(wù)書(shū)】


摘   要

財(cái)務(wù)管理目標(biāo)是使生產(chǎn)經(jīng)營(yíng)過(guò)程中的現(xiàn)金流量最大化和投資經(jīng)營(yíng)活動(dòng)收益的最大化從而實(shí)現(xiàn)股東價(jià)值最大化的公司目標(biāo)。企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)存在于企業(yè)財(cái)務(wù)管理工作的各個(gè)環(huán)節(jié)，企業(yè)的財(cái)務(wù)決策幾乎是在風(fēng)險(xiǎn)和不確定性的情況下做出的，尤其是在中國(guó)市場(chǎng)經(jīng)濟(jì)發(fā)育不健全的條件下更是不可避免，而財(cái)務(wù)風(fēng)險(xiǎn)作為一種信號(hào)能夠全面綜合反映企業(yè)的經(jīng)營(yíng)狀況 , 要求企業(yè)經(jīng)營(yíng)者進(jìn)行經(jīng)常性財(cái)務(wù)分析 , 防范財(cái)務(wù)危機(jī) , 建立預(yù)警分析指標(biāo)體系，進(jìn)行適當(dāng)?shù)呢?cái)務(wù)風(fēng)險(xiǎn)決策。在中國(guó)，企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)包括籌資風(fēng)險(xiǎn)、投資風(fēng)險(xiǎn)、資金營(yíng)運(yùn)風(fēng)險(xiǎn)和收益分配風(fēng)險(xiǎn)，目下應(yīng)建立企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)識(shí)辨系統(tǒng)和有效的風(fēng)險(xiǎn)處理機(jī)制，完善風(fēng)險(xiǎn)管理機(jī)構(gòu)，進(jìn)一步防范企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)。確保企業(yè)向著合理，科學(xué)，健康的方向發(fā)展。
關(guān)鍵詞：財(cái)務(wù)管理  財(cái)務(wù)目標(biāo)  財(cái)務(wù)風(fēng)險(xiǎn)

ABSTRACT

 
Financial management is the process of production and management to maximize cash flow and investment income from operating activities to maximize shareholder value maximizing corporate goals each link to enterprise's financial management exists in enterprise's financial risk, it is nearly made under the risk and not deterministic situation that the financial affairs of enterprises make policy, especially more unavoidable under the condition of market economy with imperfect development of China. Financial risk can be fully integrated as a signal to reflect the operating conditions of enterprises require business operators to conduct regular financial analysis, financial crisis prevention, early warning indicator system, making appropriate financial risk. Risk, investment risk, fund operation risk and risk of distribution of income that the financial risk of Chinese enterprise includes raising funds, should set up enterprise's financial risk and know and distinguish the system and effective risk to deal with the mechanism, perfect the management organization of the risk take precautions against enterprise's financial risk further Guarantee enterprise towards rational, science the direction of the health is developed.
Key words: Financial Management；Financial goals；Financial risk
 

 
目錄
 
摘   要 I
英文摘要 II
一  引言 1
二  企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)概述 2
（一）企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的再認(rèn)識(shí) 2
（二）不同的財(cái)務(wù)目標(biāo)形成的財(cái)務(wù)風(fēng)險(xiǎn) 2
（三）財(cái)務(wù)風(fēng)險(xiǎn)影響財(cái)務(wù)目標(biāo)實(shí)施 3
三  企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理現(xiàn)狀分析 4
（一）企業(yè)財(cái)務(wù)管理人員對(duì)財(cái)務(wù)風(fēng)險(xiǎn)的客觀性認(rèn)識(shí)不足 4
（二）財(cái)務(wù)決策缺乏科學(xué)性導(dǎo)致決策失誤 4
（三）企業(yè)內(nèi)部財(cái)務(wù)關(guān)系混亂 4
（四）資本結(jié)構(gòu)不合理，資金回收策略不當(dāng) 4
四  企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的成因 5
（一）企業(yè)籌資風(fēng)險(xiǎn)的表現(xiàn)及成因分析 5
1.籌資風(fēng)險(xiǎn)的內(nèi)因分析 5
2.籌資風(fēng)險(xiǎn)的外因分析 6
（二）企業(yè)投資風(fēng)險(xiǎn)的表現(xiàn)及成因分析 7
1.企業(yè)財(cái)務(wù)治理環(huán)境的復(fù)雜性 7
2. 財(cái)務(wù)治理可控范圍的局限性 7
3. 投資主體多元化、投資決策和治理水平相對(duì)滯后 7
4. 企業(yè)領(lǐng)導(dǎo)風(fēng)險(xiǎn)意識(shí)不強(qiáng)，財(cái)務(wù)職員素質(zhì)不高 8
（三）資金回收風(fēng)險(xiǎn)的表現(xiàn)及成因分析 8
五  完善企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理的幾點(diǎn)思考 9
（一）提高企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)意識(shí) 9
1.確立正確的企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理理念 9
2.提高員工的財(cái)務(wù)風(fēng)險(xiǎn)意識(shí) 10
（二）完善企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理制度 10
1. 建立和強(qiáng)化企業(yè)內(nèi)控機(jī)制 10
2. 實(shí)行現(xiàn)金預(yù)算控制管理 11
（三）提高單項(xiàng)財(cái)務(wù)風(fēng)險(xiǎn)防范的技術(shù)手段 12
1. 規(guī)避和防范籌資風(fēng)險(xiǎn)的措施 12
2.企業(yè)投資風(fēng)險(xiǎn)控制對(duì)策 13
3. 資金回收風(fēng)險(xiǎn)的規(guī)避 14
（四）對(duì)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)綜合管理對(duì)策的探索 15
1.確立財(cái)務(wù)分析指標(biāo)體系 15
2. 常用財(cái)務(wù)預(yù)警的模型 15
3.企業(yè)防范財(cái)務(wù)風(fēng)險(xiǎn)的技術(shù)方法 15
六  總結(jié) 18
參考文獻(xiàn) 19
致謝 20