中国民营企业财务风险控制研究

Research on Financial Risk Control in Chinese Private Enterprises

此文通过分析民营企业在生产经营过程中财务风险控制存在的问题,其中包括融资困难、投资风险不断加大、应收账款机制不健全、财务风险预警机制不完善等4个方面,并从政府、金融机构、民间资本、企业4个主体改善融资问题;从内外环境、项目审核、监督方面控制投资风险;从政府引导、企业完善信用管理机制方面控制应收账款风险;构建财务风险预警体系,完善内部控制制度等一系列解决措施,为我国民营企业财务风险控制研究提供了理论基础和实践指导意义。

The paper analyzes the existing problems of financial risk control in the course of production and operation in private enterprises.The problems include the financing difficulties, the increase of investment risks, and incompetency of accounts receivable mechanism as well as the financial risk early-warning mechanism.The paper discusses the improvement of financing problems from the aspects of government ,financial institutions, nongovernmental capital and enterprise and controls the investment risks from the internal and external environment,project approval and supervision.There are a series of solutions including controling the risk of accounts receivable from the aspects of government guidance and perfection of enterprise credit management mechanism, constructing the financial risk early-warning system, improving the internal control system.All these measures provide a theoretical basis and practical significance to research on financial risk control of private enterprises in China.