企业风险财务管理探讨

A Preliminary Study of Business Risk Financial Management

从企业生产经营过程的风险性，导出企业资金及其资金运动的风险性。从企业财务活动全过程的风险性来认识企业财务的风险性，从而提出企业风险财务概念。把企业风险管理与企业财务管理相结合，确立了企业风险财务管理的命题，进而对这一管理的基本理论和方法作了初步探讨。企业风险财务管理与一般风险管理相比有涉及面广、综合性强、灵敏度高的特点；与一般财务管理相比有理财观念更新、管理内容拓宽和管理方法及手段先进等特点。它的基本内容包括自然风险、社会风险、市场风险和经营风险财务管理等。企业风险财务管理的基本方法有风险财务预测法、风险财务决策法、风险财务预防与控制法和风险处理法。

The risk of business capital and its flow is derived from the risk of business operation. The risk of business finance is recognized from all business actions and a concept of 'business financial risk' is proposed. Combining business risk management with financial management, a subject of business risk financial management is established.Basic theory and methods of the subject are studied preliminarily. Business risk financial management is characterized by a broader extent, stronger integrating ability and highersensitivity; and newer viewpoint, enlarged management content and advanced means compared with general financial management, involving natural risk, social risk, market risk and operating risk financial managements.