| 简析公司制企业财务风险的防范 |
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| 引用本文： | 蒋常明.简析公司制企业财务风险的防范[J].北京林业大学学报(社会科学版),2003,2(3):61-64. |
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| 作者姓名： | 蒋常明 |
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| 作者单位： | 北京天一投资管理有限公司 |
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| 摘 要： | 企业的财务风险是指企业不能实现财务活动目标的可能性 ,根据企业经营活动类别的不同可以分为所有权级财务风险和经营权级财务风险。所有权级的财务风险针对的经营方式是资本经营 ,它是企业出资人面临的投出资本无法得到保值、增值的风险。经营权级财务风险针对的经营方式是产品经营 ,它是企业经营管理者在具体的企业经营中无法实现经营目标的可能性。对前一种风险主要是通过建立有效的制度和机制来进行防范 ,具体来说就是要建立完整的、有效的、针对企业经营者的激励和约束机制。对后一种财务风险则主要通过调整公司财务结构、强化企业会计基础工作、完善企业会计控制制度等措施来进行防范
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| 关 键 词： | 财务风险 所有权级财务风险 经营权级财务风险 |
| 文章编号： | 1671-6116(2003)-03-0061-04 |
| 修稿时间： | 2003年3月30日 |
Prevention and Control of Enterprise Financial Risk |
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| Jiang ChangmingBeijing Tianyi Investment Management Co.,Ltd. ,P.R.China.Prevention and Control of Enterprise Financial Risk[J].Journal of Beijing Forestry University Social Sciences,2003,2(3):61-64. |
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| Authors: | Jiang ChangmingBeijing Tianyi Investment Management Co Ltd PRChina |
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| Institution: | Jiang ChangmingBeijing Tianyi Investment Management Co.,Ltd. 100088,P.R.China |
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| Abstract: | Enterprise financial risk is the probability that an enterprise cannot obtain its financial goal.Based on the enterprise operation form,financial risk can be grouped into two kinds:risk in capital operation and risk in product operation.The former means the probability that the enterprise owner cannot make the value of his capital increase,while the latter refers to the probability that the enterprise manager cannot achieve his operation goal.As to the prevention and control of the first kind of risk,measures lie in establishing a complete and effective system and mechanism aiming at motivating and also restricting enterprise operators,and of the second,countermeasures include adjusting enterprise financial structure,strengthening enterprise accounting foundation, perfecting enterprise accounting control system,etc. |
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| Keywords: | financial risk risk in capital operation risk in product operation |
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