摘要
餐饮企业由于外部环境和行业本身的复杂多变,在经营管理过程中始终面临财务风险。为此在分析餐饮企业的财务状况以及它目前面临的财务风险基础上,基于ERM视角构建餐饮企业财务风险管理框架,提升餐饮企业财务风险管理方面的能力。
Due to the external environment and the industry itself, catering enterprise is complex and changeable. In the management process, it always faces the financial risk. Therefore, based on analyzing the catering enterprises financial situation and current financial risk and the construction of the framework of financial risk management of catering enterprises, this thesis enhances the ability of financial risk management of catering enter- prises.
出处
《山东商业职业技术学院学报》
2015年第1期25-26,共2页
Journal of Shandong Institute of Commerce and Technology
关键词
ERM
餐饮企业
财务风险
ERM
catering enterprises
financial risk