摘要
在当前的时代经济背景下,企业财务风险问题已经渗透到每个企业日常经营过程中,成为企业难以跨越的鸿沟。企业财务风险给企业带来压力和威胁的同时,全新的挑战和机遇也如约而至。以我国人力资源服务企业为主要研究对象,针对人力资源企业财务风险频发的现象。通过从筹资活动、投资活动、运营活动、收益分配等4个方面分析企业财务风险现状,提出人力资源服务企业面临财务风险管理问题具体体现在应收账款管理、资金管理、欠缺财务风险预警机制、企业财务预算管理、专业财务人员储备不足等5个方面。并针对存在的问题提出完善应收账款管理体系、强化资金管控能力、完善企业财务风险预警机制、建立合理的预算管理制度、塑造高素质财务团队等5个方面风险防范措施,旨在提升人力资源企业的财务风险控制水平。
In the current era of economic background, the problem of enterprise financial risk has penetrated into the daily operation of every enterprise, become an enterprise difficult to bridge the gap.While the financial risk of enterprises bring pressure and threat to enterprises, new challenges and opportunities also come as promised.This study focuses on human resource service enterprises in China, aiming at the frequent occurrence of financial risks in human resource enterprises. By analyzing the current situation of enterprise financial risk from four aspects:financing activities, investment activities, operation activities and income distribution, this paper puts forward the problems of financial risk management faced by human resources service enterprises, which are embodied in:accounts receivable management, fund management, lack of financial risk early warning mechanism, enterprise financial budget management,insufficient reserves of professional financial personnel and soon on.And in view of the existing problems put forward to improve the accounts receivable management system, strengthen the ability of capital control, improve the enterprise financial risk early warning mechanism, establish a reasonable budget management system, strengthen the financial personnel risk awareness and other five aspects of risk prevention measures, in order to improve the level of financial risk control of human resources enterprises.
作者
张明微
Zhang Mingwei(Shenyang Chemical University,Shenyang Liaoning 110036)
出处
《对外经贸》
2022年第5期88-91,114,共5页
FOREIGN ECONOMIC RELATIONS & TRADE
关键词
人力资源
财务风险
风险防范措施
风险预警
风险管理
Human Resources
Financial Risk
Risk Prevention Measures
Risk Warning
Risk Management