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企业财务的风险是指企业在进行各种财务活动中,因其不能准确预计和控制各种因素的影响程度,导致其实际财务收益与预期财务收益出现偏差。它具有客观存在性、普遍性、损益性、复杂性等特征,它不仅受到各种内部因素的影响,还要受到各种外部因素的制约。为了规避风险,企业就要增强财务风险防范意识,提高财务决策科学性,培养财务风险专项人才,建立健全企业内部审查制度,加强企业财务风险预警机制建设。
The risk of corporate finance refers to the fact that enterprises are unable to accurately predict and control the impact of various factors during various financial activities, resulting in deviation of actual financial returns from expected financial returns. It has the characteristics of objective existence, universality, profit and loss, complexity and so on. It is affected not only by various internal factors but also by various external factors. In order to avoid risks, enterprises should enhance awareness of financial risk prevention, improve the scientific decision-making of financial decisions, cultivate special personnel for financial risks, establish and improve the internal examination system of enterprises, and strengthen the establishment of early-warning mechanism for financial risks of enterprises.