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主体不明、职责不是财务风险管理过程中存在的普遍现象。财务分层管理理论为财务风险的分层控制提供了理论支持。将财务分层管理理论与财务风险控制方法嵌合,建立主体明确、职责清晰的公司财务风险分层控制体系,对加强公司财务风险管理具有重要意义。
The main body is unknown, and the responsibility is not a common phenomenon in the process of financial risk management. Financial stratification theory provides the theoretical support for the stratified control of financial risk. Fitting the theory of financial stratification management with the control method of financial risk and establishing stratified control system of corporate financial risk with clear subject and clear responsibilities is of great significance to strengthening the financial risk management of the company.