论财务风险分层管理

Levels Management of Financial Risk

在出资者所有权和法人财产权相分离的现代企业制度下 ,建立在资金运动论基础之上的现有财务风险管理理论和方法已不能很好地满足出资者和经营者对财务风险管理的不同需要。因此 ,建立一套基于财务分层管理理论和现金运动论的新型财务风险分层管理理论和方法体系 ,对出资者财务风险和经营者财务风险进行分层管理 ,具有重要的理论和现实意义。

Under modern enterprise system, current financial risk management theory and methods on the basis of fund movement theory, cannot meet the demands of investors and managers. Therefore, a new financial risk management theory and methods on the basis of levelly financial management theory and cash movement theory should be established, the new financial risk levelly management theory and methods are meaningful in theory and reality.