| 企业内部财务风险透视 |
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| 引用本文： | 陈文俊. 企业内部财务风险透视[J]. 湖北大学学报(哲学社会科学版), 2005, 32(4): 431-434 |
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| 作者姓名： | 陈文俊 |
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| 作者单位： | 湖南经济管理干部学院,财会系,湖南,长沙,410004 |
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| 基金项目： | 湖南省社会科学基金资助项目(04ZC135) |
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| 摘 要： | 企业财务风险从表现形态上看,体现在企业资金运动过程中现金流的短缺及流动性迟滞所带来的支付困难上。而企业现金流的状况与企业的经营活动密切相关,企业财务风险一般可通过企业产生现金流的主要环节,如产品销售、投资、技术创新、融资等活动中表现出来。
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| 关 键 词： | 财务风险 市场销售 投资风险 技术创新 或有负债 信用风险 |
| 文章编号： | 1001-4799(2005)04-0431-04 |
| 修稿时间： | 2005-01-15 |
A Probe into Internal Financial Risks in Enterprises |
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| CHEN Wen-jun. A Probe into Internal Financial Risks in Enterprises[J]. Journal of Hubei University(Philosophy and Social Sciences), 2005, 32(4): 431-434 |
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| Authors: | CHEN Wen-jun |
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| Abstract: | From the perspective of expression form, the financial risk of enterprises embodies in the shortage of cash flow and difficulty in payment caused by the liquidity delay. The cash flow is closely connected with the business activities. The financial risk is exposed in such main links of producing cash flow as marketing, investment, technological innovation and financing. |
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| Keywords: | marketing investment risk technological innovation contingent liability credit risk |
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