基于行业环境风险识别的企业财务预警控制系统研究

Research on Early-warning and Control System of Enterprise Finance Based on Identification of Industry Environmental Risk

行业环境风险与企业财务风险存在着客观的内在逻辑关联,两者相辅相成,行业环境的变化最终会通过与企业财务战略的联动作用于各财务要素,从而引发财务风险。本文在深入探索基于行业环境风险识别的企业财务预警控制机理的基础上,分析了行业环境风险的识别方法,并利用系统动力学原理构建企业财务预警控制模型,将行业环境风险与企业财务风险的互动关系在一张"风险地图"中直观地演绎出来。最后通过仿真技术实现了财务预警与风险控制的有机结合。本研究为企业在复杂多变的客观环境中,增强自身抗风险能力和应变能力提供了一条新途径。

There are objective internal logic relationship between industry environmental risk and enterprise financial risk,and two complement each other.The changes of industry environment will eventually act on the various financial elements through the linkage with corporate financial strategy,which cause a financial risk.In this paper,after exploring the mechanism of enterprise financial risk early-warning and control based on identification of industry environmental risk,the author analyzes the method of industry environmental risks identification and constructs the model of enterprise financial early-warning and control.In this model,financial early-warning and risk control are combined organically though simulation technology.This study provides a new way for the enterprise strengthening its anti-risk ability and adaptability in complex objective environment.