企业境外项目财务风险管理研究

Research on the Financial Risk Management of Overseas Projects in Enterprises

随着世界经济全球化的发展和我国对外开放程度的不断提高,我国企业境外项目数量越来越多。相比国内项目来说,境外项目受到更多因素的影响,财务风险更大,这为境外项目的稳定运行埋下了安全隐患。因此,在我国企业境外投资过程中,如何提升项目财务风险管理水平,保障财务安全,成为众多学者关注的重要课题。文章首先对我国企业境外投资情况进行了概述,然后重点探讨了企业境外项目面临的主要财务风险,并将其归纳为四个方面:管理方式和管理制度带来的财务风险、境外项目筹资风险、汇率风险、税务风险和资产风险。最后,从五个方面探讨了企业境外项目财务风险相应的防范策略。

With the development of international economic globalization and the continuous improvement of the opening up of China,the number of overseas projects of Chinese enterprises is increasing.Compared with domestic projects,overseas projects are affected by more factors and have greater financial risks,which has buried hidden security risks for the stable operation of overseas projects.Therefore,in the process of overseas investment of Chinese enterprises,how to improve the level of financial risk management for projects and to ensure the financial security has become the important topic that many scholars pay attention to.This paper first summarizes the situation of overseas investments of Chinese enterprises,and then focuses on the main financial risks of overseas projects of enterprises which can be summarized into four aspects such as financial risks brought by management methods and management systems,financing risks of overseas projects,exchange rate risks,tax risks and asset risks.Finally,it discusses corresponding prevention strategies for the financial risks of overseas projects of enterprises from five aspects.