摘要
企业财务风险存在于企业财务管理工作的各个环节,企业的财务决策几乎是在风险和不确定性的情况下做出的,尤其是在中国市场经济发育不健全的条件下更是不可避免。中国企业财务风险财务风险包括筹资风险、投资风险、资金营运风险和收益分配风险,应建立企业财务风险识辨系统和有效的风险处理机制,完善风险管理机构,进一步防范企业财务风险。
Corporation financial risk exists in all parts of finance management, and corporation financial decisions are made under the circumstance full of crisis and undetermined, especially under that the market-orlented economic developed imperfectly in China. Chinese corporation financial risk is consisted of the fund raising risk, the investment risk, the fund transport business risk and the income assignment risk. We should establish the discerning system and the effective risk processing mechanism of enterprise finance risk, perfect risk management organization, and guard against the enterprise finance risk further.
出处
《经济与管理》
2006年第11期61-64,共4页
Economy and Management
