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1、山东大学硕士学位论文企业财务风险及其防范研究原创性声明本人郑重声明：所呈交的学位论文，是本人在导师的指导下，独立进行研究所取得的成果。除文中已经注明引用的内容外，本论文不包含任何其他个人或集体已经发表或撰写过的科研成果。对本文的研究作出重要贡献的个人和集体，均己在文中以明确方式标明。本声明的法律责任由本人承担。论文作者签名： 日期：关于学位论文使用授权的声明本人同意学校保留或向国家有关部门或机构送交论文的印刷件和电子版，允许论文被查阅和借阅；本人授权山东大学可以将本学位论文的全部或部分内容编入有关数据库进行检索，可以采用影印、缩印或其他复制手段保存论文和汇编本学位论文。(保密论文在解密后应遵守
2、此规定)论文作者签名： 导师签山东大学硕士学位论文摘要近年来，随着我国资本市场的迅速发展，很多上市公司和大型集团公司的经营篱理逐渐由资产经营为丰转变为资本经营为辛，进入了财务为导向的企业管理阶段。在这种经济背景下，企业财务管理将成为企业管理的核心问题。而财务管理中最重要的也就是关于财务风险的管理。财务风险是指企业财务经营效果的不确定性，指企业的财务系统中客观存在的由于各种难以或无法预料和控制的因素作用，使企业实现的财务收益和预期财务收益发生背离，因而蒙受损失的机会或可能。从经济学角度看，现代企业的财务风险是一种微观经济风险，是企业所面临的全部风险的货币化的表现形态，是企业经营风险的集中体现。企
3、业风险的大小及损失程度都直接和清楚地表现于企业财务收支的变化之中，最终表现为企业财务收益的减少。现代企业的财务风险存在于企业财务活动的各个环节， 包括资本筹集、资本投放、资本使用、资本回收和资本收益分配，外汇汇率变动等等。国内外一些知名企业之所以纷纷破产倒闭，一是投资决策失误，二是忽视财务风险的存在，因此对财务风险的认识、预防和控制的研究已成为当今企业所面临的重要课题。对企业的财务风险进行研究不仅具有理论意义同时也具有现实意义。本文以企业财务风险为研究对象，采用归纳与演绎的规范研究方法，研究企业财务风险的防范问题。全文共分六个部分：第一章导言部分主要阐述企业财务风险的国内外研究现状和进行财务风
4、险防范的意义；第二章主要阐述企业财务风险管理的基本理论，分析财务风险的特征、分类和来源；第三章丰要归纳如何对企业财务风险进行识别和分析；第四章丰要对企业筹资风险、投资风险、资金回收风险、收益分配风险四个方面的风险防范与控制进行了较为详细的研究；第五章主要从制度建设角度总结归纳防范企业财务风险的措施，详细研究了企业财务风险的制度防范方式与方法，为企业提供了更加科学的风险防范机制；第六章主要研究企业财务风险预警机制构建问题，总结了回避风险、降低风险、分散风险、转移风险、自保风险、债务重组等预警方法，提出了构建企业财务风险预警机制山东大学硕士学位论文的思路。本文创新之处主要是提出了由政府牵头、企业广
5、泛参与、共同打造服务于企业财务风险预警中介机构的构建企业财务风险预警机制的新思路。不足之处主要是缺乏实证研究，构建企业财务风险预警机制的新思路还只是一个框架，还有待于进一步作深入的研究。本文写作目的一是对企业财务风险管理做一个全方位的认识；二是进一步熟悉和掌握防范控制财务风险的措施；三是希望能够起到一个抛砖引玉的作用，能够有更多的专家学者将现代前沿研究技术成果广泛应用到财务风险管理中来。6关键词：财务风险； 风险识别； 防范控制山东大学硕士学位论文ABSTRACTAs the rapid development of the capital market in China during rec
6、ent years，many largescale group companies，especially these public-traded companies，havegradually transferred the operation and management from theassetmanagement-dominated model into the capitalmanagementdominated one，entering a financeoriented corporate management stageUnder such an economicbackgro
7、und，companies pay more attention to the financial management，whichtherefore has become the core issues of COrporate managementOne of the mostimportant issues of the financial management is that companies are facing to is themanagement of financial risksFinancial risk focuses on the management of unc
8、ertainties in companiesfinancial operating effectsFinancial risks，basically speaking，refer to a variety ofunpredictable and uncontrollable factors in the financial system existing objectively,which result in the fact that the financial benefits actually deviate from the expectedfinancial benefits，ca
9、using the losses of the financial benefitsFrom the economicspoint of view,as a microeconomic risk，the modem corporate financial risk is thecurrency manifestation of all risks that companies facedwhich iS the concentrated onexpression ofall risksThe magnitude and the degree of the losses resulted fro
10、m financial risks directlydemonstrates the changes of the corporate financial revenue and expenditure，finallyrepresenting the decrease of corporate financial benefitsThe modem corporatefinancial risks have been involved in all aspects of the companiesfinancial activities，including capital raising，ca
11、pital investments，capital running，capital recovery andcapital income distribution，movements of foreign currency exchange rate，etcInterms of corporate financial risk management，the reasons why some well-knowndomestic and foreign companies ran bankruptcy lie in either mistakes made ininvestment decisi
12、on or failure to keep a close eye to，or even ignorance，the existenceof financial risksSo the research in awareness，prevention and control of the financialrisks has become an important subjectThe study of the corporate financial riskmanagement is not only theoretically but practically significantThis
13、 paper concentrates on the corporate financial risks，as well as the corporatefinancial risk management，and summarize by its interpretation of the norms andresearch methodsThe full paper is divided into six partsThe first section of thepaper briefly reviews both the domestic and the foreign research
14、progress of thecorporate financial risk，and the significance of financial risk prevention is incated7The second section iS about the rationale of financial risk management，indicating thecharacteristics。classification，and resources of the corporate financiaI risksNext partiS the identification and an
15、alysis of enterprise financial riskIn the following section，the paper illustrates the prevention and controI of corporate financial risks involved infinancing risks，investments，capital recovery,and income distributionsChapter V iSmainly summarized financial risk prevention measures from the perspective of system，study on preventi ng the risk of ways and means for the enterpriseS financial system，and provide more scientific risk prevention mechanisms；Chapter VI iS majorresearching i11 enterprise financial risk warning Construction mechanism，and sum upan evasive risk。
