企业财务风险的经济学根源及预警机制构建

随着现代企业制度的建立,企业的经营状况不仅关系到经营者本身的利益,也直接影响到企业所有者和债权人的投资收益。通过摒弃传统财务理论与企业管理理论分析思路,从经济学视角,运用经济学的分析方法,对企业财务风险的成因予以重新探讨具有重要的理论意义;在此基础上,从委托代理理论角度将企业财务风险划分为所有者、经营者和债权人三类,并以此构建企业财务预警机制的总体指导思想以及基本框架又具有重要的实践意义。

Economics Source of Enterprise Financial Risks and Construction of Early Warning Mechanism

With the establishment of a modern enterprise system,the condition of the enterprise management is not only related to the interests of the business operators itself,but also directly affects the investment income of enterprise owners and creditors.Through the abandon of traditional financial theory and enterprise management theory,it has important theoretical significance to discuss the formation of the financial risk of the enterprise by economic analysis methods.On that basis,the financial risks of enter...