现代企业的财务风险及其管理对策

Modern Enterprise Financial Risk and its Management

广义财务风险是指在财务活动中由于客观或主观原因导致企业实际收益与预期收益发生背离而蒙受经济损失的机会或可能性.现阶段要搞好企业的财务风险管理,宏观上可通过深化企业改革,建立健全财务风险管理机制,完善各类资金市场,提高财务管理人员素质,为企业创造良好的外部环境来实现;微观上可通过制定财务风险管理战略,预防和控制财务风险的发生,进行财务风险的识别与评估,将风险降到最低限度来实现.

: Financial risk in the broad sense refers to the opportunity or probability that will bring about enterprises' economic losses or cause differences between actual income and expected return of enterprise for subjective and objective reasons . Now enterprises' financial risks must be handled and controlled properly and effectively. At the macro - management level, we must (1) continue to deepen the reform of enterprise systems, (2) establish and perfect the mechanism of financial risk management, (3) improve and strengthen various capital markets, (4) promote the quality of financial managers and executives, so as to creat a good external environment for enterprises. At the micro - management level, we can reduce financial risks down to the minimum degree through working out strategies of frinancial risk management, preventing and controlling frincial risk occurrences, carrying out recognition and evaluation of financial risks.