财务风险的防范与控制

Prevention and Control of Financial Risk

财务是一个单位运行状况和管理水平的综合反映。在当今日益开放的市场经济体系中,财务风险是各自单位自始至终面临的一种客观事实。特别是加入WTO后,我国企业面对的资本市场以及所处的贸易环境,税收环境和法律环境等已发生了深刻的变化,其结果是导致企业面临更大的经营风险。目前我国国有企业由于底子差,资本金不足,资金短缺,资本结构不合理,负债率过高,企业利息负担过重,严重影响企业的生存和发展。我国企业想要在市场经济中立于不败之地,就必须理性认识财务风险的涵义和特征,分析和判断财务风险的成因,把握时机,发挥风险对企业的有力作用,防范和控制风险对企业产生的不利效果,即财务危机。

The finance reflects a unit＇s movement condition and the management levels.Now,in the market economy system,the financial risk is one kind of fact which respective unit faces from the beginning to the end,After the China specially joins WTO ,our country＇s enterprise faces the capital market as well as the trade environment, the tax revenue environment and the legal environment and so on which had been deeply transformed.So the enterprise faces with the bigger management risks.State-owned enterprises in China are faced with an unfavorable situation nowadays ,resulted from poor foundation,insufficient capital and funds, unreasonable capital structure,high debt rates and over - burdened of interest.This situation may impact the enterprises＇ development,even survival.Our country＇s enterprise wants to keep an impregnable position in the market economy.They must rationally know finance risk＇s implication and the characteristic.What＇s more they must analysis and judge the finance risk＇s origins, then they effectively guard against and melt the risk.They should also seize the opportunity to make full use of the advantages, defend and control the disadvantages of financial risks, or financial crisis.