浅谈石油企业财务风险管理

On Risk Management of Financial Affairs in Petroleum Enterprises

企业财务风险存在于企业财务管理工作的各个环节。石油企业的财务风险具有自身的特点,其风险主要表现在企业财务风险的客观性和不确定性并存、内部财务监控机制不健全、财务决策缺乏科学性、外部监督乏力等方面。为了进一步防范企业财务风险,必须加强财务风险防范意识,树立正确的财务风险观念,完善企业财务决策机制,构建科学的财务决策程序,健全内部控制制度,建立行之有效的内部审计监督机制,建立财务预测机制和预警系统。

The risk of enterprise financial affairs exists in every link of enterprise financial management. The risk of petroleum enterprise financial affairs has its own features and mainly displays the coexistence of its objectiveness and uncertainty, unsound inner financial monitoring mechanism, less scientific financial decision making and weak external inspection. In order to further prevent enterprises from the risk of financial affairs, the author advocates deepening the idea of risk prevention, acquiring correct financial risk concept, perfecting the financial decision making mechanism, establishing scientific financial decision making process, amplifying inner control system, building effective inner auditing and supervisory mechanism, and establishing financial predicting mechanism and early-warning system.