酿酒企业财务收支管理失控风险成因分析

Causes of Loss of Control of Revenue and Expenditure of Alcoholic Drink Enterprises

为有效规避酿酒企业的财务收支管理失控风险,深入分析风险成因,根据资金流向的具体环节,将风险种类分为资金筹集风险、资金投入风险、资金回收风险以及收益分配风险,描述潜伏期、发展期、恶化期以及最终期4个发展阶段中的风险特征与具体表现,从行为经济学、管理学以及审计学三个角度,探讨酿酒企业的财务收支管理失控风险成因,以此作为依据制定合理、科学的风险预防对策,通过构建风险预警机制,选取预警指标,提前知悉不利的财务状况与潜在财务危机,警示决策者执行应对策略,通过完善风险管理制度、合理制定收益分配策略、执行科学融资措施、做出科学投资决策、增强资金回收能力等一系列措施,防范财务收支管理失控风险,确保企业资金健康、正常运转。

In order to effectively avoid the financial risk of losing control of revenue and expenditure of alcoholic drink enterprises,the causes of financial risks were analyzed in depth.According to the specific links of capital movement,the risks were divided into four types,i.e.fund raising risk,capital investment risk,capital recovery risk and income distribution risk.The risk characteristics and specific manifestation in the four development stages of incubation period,development period,deterioration period and final period were described.From the aspects of behavioral economics,management and auditing,we discussed the causes of the financial risk of losing control of revenue and expenditure of alcoholic drink enterprises.Based on this,reasonable and scientific risk prevention countermeasures were proposed.By constructing the early warning system and selecting proper early warning indicators,the adverse financial situation and potential financial crisis could be noticed in advance,and decision makers could be warned to implement coping strategies.Through improving the risk management system,adopting reasonable income distribution strategy,implementing scientific financing measures,making scientific investment decisions,and enhancing capital recovery ability,the risk of losing control of financial revenue and expenditure could be prevented,and the healthy and normal operation of enterprise funds could be ensured.