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企业财务风险的识辨与规避
引用本文:张其秀.企业财务风险的识辨与规避[J].同济大学学报(社会科学版),2002,13(6):78-81.
作者姓名:张其秀
作者单位:同济大学经济与管理学院会计系副教授
摘    要:当我国的市场经济日趋成熟与国际化时 ,人们的风险意识也随之增强。对生存于市场经济环境下的企业而言 ,各种财务风险无时不在地影响着其经营活动。本文就此讨论了如何识辨企业所面临的各种潜在的财务风险 ,包括如何根据一些基本特征、表现形式及预警信息来判别 ,并对企业如何采取适当措施有效规避控制风险等问题从宏观与微观两方面进行了分析探讨 ,提出了建议。

关 键 词:财务风险  负债经营  应收帐款变现  预警信息

On the Ways to Discriminate and Avoid Financial Risks
Zhang Qixiu.On the Ways to Discriminate and Avoid Financial Risks[J].Journal of Tongji University(Social Science Section),2002,13(6):78-81.
Authors:Zhang Qixiu
Abstract:When the market economy becomes more mature and internationalized in China, people will be increasingly conscious of financial risks. As there are various financial risks in the market economy, entrepreneurs must know how to avoid these risks. This paper mainly discusses of the ways for an enterprise to discriminate financial risks, the counter measures for an enterprise to adopt facing financial risks and ways for an enterprise to avoid and control financial risks. The author here also offers some suggestions in the paper.
Keywords:Financial Risks  Operation in Debts  Accounts Receivable Converting to Cash  Early Warning Information
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