地勘单位加强财务风险管理浅议

Strengthening the Management of Financial Risk in Geological Prospecting Units

地勘单位财务风险管理的重点在筹资风险管理、投资风险管理和资金流动管理三个方面。地勘单位财务风险主要表现有:资本结构比例失调,投资缺乏科学性,资金回收策略不当,对应收账缺乏有效控制,收益分配政策不完善。地勘单位财务管理系统不能适应复杂多变的宏观环境,内部财务监控机制不健全,以及管理层对财务风险的客观性认识不足,是造成地勘单位财务风险的主要原因。加强地勘单位财务风险管理应建立健全财务风险预警机制,建立以现金流为基础的经济责任考核指标体系,完善财务内控制度,强化管理人员的财务风险意识。

The paper analyses the issues concerning financial risks in geological prospecting units,these include:imbalance in the ratio of capital structure,lack of scientific investment,inappropriate strategy for financial recovery,the lack of effective control of the corresponding accounts receivable,imperfective revenue distribution policy.Some measures are suggested as follows:establishing and improving financial risk early warning mechanism,establishing a cash flow-based index system of economic responsibility evaluation,improving the financial control system,strengthening the awareness of management of financial risk.