论财务风险管理与防范对策  

About the Financial Risk Management and Countermeasures

作　　者：张素会[1] 

机构地区：[1]国药乐仁堂医药集团股份有限公司财务处,河北石家庄050000

出　　处：《河北经贸大学学报》2012年第3期48-50,共3页Journal of Hebei University of Economics and Business

摘　　要：随着中国现代企业制度的建立,企业财务管理不断完善,但部分企业也面临着资产流动性下降、经营资金不足、资产负债率过高、债务负担沉重、盈利能力下降等财务风险,这主要是经营扩张导致债务增加、现金流枯竭,无法维系正常的生产经营活动,甚至资金链断裂。因此,加强企业财务管理,控制和防范财务风险尤为重要。With the establishment of the China＇s modern enterprise system,the enterprise financial management is improving,but part of the enterprise is also facing financial risks,such as the low property liquidity,insufficiency business capital,high property debt,heavy debt burden,profitability declining,etc.This is mainly because the business expansion resulting in debt increased,cash flow exhaustion,and can＇t sustain normal production and operation activities,and even capital chain ruptures.Therefore,strengthening the enterprise financial management,controlling and guarding against financial risks are particularly important.

关 键 词：财务 风险管理 防范对策 

分 类 号：F230[经济管理—会计学]