我国企业资产风险管理的评估及量化研究

The research of assessment and quantification about asset risk management for enterprises in China

已有的风险管理研究成果和企业风险管理实践,主要集中于经营风险(产品风险、价格风险等)、财务风险(支付风险等)和资本市场风险管理方面。本文独辟蹊径,从资产风险管理角度研究我国企业所面临的风险。首先,本文对资产的特性进行了辨析——收益性和风险性,其次进行了实证分析,界定了企业资产风险的概念和表现,构建了资产总风险计量模型,并阐述了该方法具体应用案例,最后有针对性地提出了资产风险规避方面的建议。

The recent research about risk management has mainly been focused on operating risk,financial risk and capital markets risk management. However,this paper emphasizes on the risks of enterprises in China from the view of asset risk management. Firstly,it has analyzed the double characteristics of assets,which are profitability and riskiness. Also this paper has defined the concept and source of asset risks. Then,I put forward a model about how to calculate the whole risks of assets in enterprises,as well as a specific case to certificate this mode. At last,I have proposed some measures about how to prevent the risks of assets in enterprises.