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议企业财务风险的识别与防范
引用本文:刘华英,刘晓英.议企业财务风险的识别与防范[J].中国国土资源经济,2002,15(8):37-41.
作者姓名:刘华英  刘晓英
作者单位:1. 建行山东省分行
2. 山东省财政厅
摘    要:财务风险指企业财务活动中因有各种不确定因素影响 ,使企业财务收益与预期收益发生偏离 ,从而使企业蒙受经济损失的机会和可能。随着市场竞争的日趋激烈 ,财务风险对企业生存发展的影响也愈大 ,财务风险管理已经成了企业日常管理中一个非常重要的课题 ,本文就财务风险的识别、成因及防范处理等方面做了论述。

关 键 词:企业财务风险  财务弹性  财务诊断
文章编号:1005-5908(2002)08-0037-05
修稿时间:2002年5月8日

Discussion on Discrimination and Keeping Watch on Financial Risk for Enterprises
LIU Hua-ying,LIU Xiao-ying.Discussion on Discrimination and Keeping Watch on Financial Risk for Enterprises[J].Natural Resource Economics of China,2002,15(8):37-41.
Authors:LIU Hua-ying  LIU Xiao-ying
Institution:1.Shandong Provincial Branch of Chinese Construction Bank; 2.Shandong Provincial Department of Finance
Abstract:Financial risk means that on account of various uncertain factors, the enterprises financial profits are inconsistent with anticipated profits, so the enterprise has the possibility of incurring pecuniary loss. With market competition becoming increasingly intense, the potential effects of financial risk, posed to developing existing enterprises, are more extreme. Therefore, management of financial risk has been a very important problem in daily enterprise management and given this situation the paper discusses financial risk with regard to potential discrimination, and methods for maintaining awareness.
Keywords:enterprise financial risk  financial flexibility  financial diagnosis  
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