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所谓财务风险,即指在各项财务活动中,由于各种难以或无法预料、控制的因素的作用,使企业的实际财务收益与预计收益发生偏离,因而有蒙受经济损失的可能性。长期以来,在传统的经济模式下,国营企业的资金无偿占用,财务损失全部由国家包下来,因而使企业的财务风险观念非常淡薄。但随着市场经济的发展,企业已成为自主经营、自负盈亏、相对独立的商品生产者和经营者。企业要想生存和发展,就必须参加竞争,这就
The so-called financial risk refers to the possibility of economic loss due to the deviation of the actual financial income from the expected return due to various hard or unpredictable and controlling factors in various financial activities. For a long time, under the traditional economic model, the funds of state-owned enterprises are taken up for free and the financial losses are all covered by the state. As a result, the concept of financial risk of enterprises is very weak. However, with the development of market economy, enterprises have become self-employed, self-financing, relatively independent producers and operators of commodities. Enterprises in order to survive and develop, we must participate in competition, which