摘要
市场经济条件下,企业面临的外部环境越来越复杂,而中国企业的资本结构不合理、宏观环境判断失误、经营不善、缺乏预警下的次生风险是造成财务风险日益增大的主要原因。因此,企业的财务管理不能只停留在核算层次,要对风险有所了解、有所预防,应通过提高决策的科学性、适用环境变化、建立财务预警的机制体制、健全财务风险控制指标等手段加以监控,使企业把损失和财务风险降到最低。
Under the condition of market economy,enterprises are facing the external environment is more and more complex,this paper shows that capital structure is irrational,macroscopical environment errors of judgment,mismanagement,lack of early warning of secondary risk is caused by the financial risk is the main reason of the increasing.Therefore,this paper argues that the financial management can not only stay in the accounting level,to understand somewhat,risk prevention,should be adopted to improve the decision-making scientific sex,applicable to the environment changes,the establishment of financial early warning system,perfect and financial risk control indicators such as means to monitor,enable enterprises to reduce the loss to a minimum.
出处
《经济研究导刊》
2012年第34期99-100,共2页
Economic Research Guide
关键词
财务风险
原因
特征
监控手段
financial risk
reason
characteristics
monitoring method