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财务风险控制机制是指在财务风险管理中所形成的相互联系、相互制约的功能体系,是降低企业财务风险的关键所在。财务风险表现为企业财务状况和财务成果上的不确定性,它是由于客观上企业经营环境的不确定性,以及某种主观上的原因,如决策失误、管理混乱等所产生的风险,导致企业盈利能力和偿债能力的下降。企业经营者应进行经常性的财务分析,防范财务危机,建立预警分析指标体系,进行适当的财务风险决策。
The financial risk control mechanism refers to the interrelated and mutually restrained function system formed in the financial risk management, which is the key point to reduce the financial risk of the enterprise. Financial risk performance for the financial status and financial uncertainty of the enterprise, it is due to the objective business environment uncertainty, and some subjective reasons, such as decision-making mistakes, the management of confusion and other risks, resulting in Corporate profitability and solvency decline. Business managers should conduct regular financial analysis to prevent financial crisis, the establishment of early warning analysis of indicators, the appropriate financial risk decision-making.