企业集团资金安全预警体系研究  

Research on Early Warning System of Funds Security for Business Group

作　　者：吴战篪[1] 李晓龙[1] 

机构地区：[1]暨南大学会计学系,510632

出　　处：《会计研究》2013年第2期63-68,95,共6页Accounting Research

基　　金：中央高校基本科研业务费专项资金资助(暨南跨越计划);项目编号:12JNKY004;"暨南大学管理学院重点学科建设育题基金资助项目"的阶段性成果

摘　　要：传统财务预警理论通过财务指标体系预警单一企业主体的渐进型财务困境,难以预警企业集团的突发型财务困境。内部资本市场配置活动给企业集团的资金运动带来了类金融机构的特征,使其操作风险大于普通企业。为此,本文将传统财务预警理论中的指标预警和内部控制理论中的流程预警有效耦合,构建了企业集团资金安全预警理论体系,并通过PDCA循环实施该理论体系,以期动态地、全过程地防范企业集团资金风险。The traditional financial early warning theory takes a view thatthe financial indicators system could only help to forecast the progressive financial distress for single entity, but not a sudden outbreak of financial distress in business group (BG). However, the allocation of resources in internal capital market makes the fund flow in the BG share more same characteristics of that in the financial institutions, which leads to the BG taking more operational risks than the ordinary entity. Therefore, organically combining the financial warning index of the financial indicators of traditional early warning theory with the internal control procedures, this paper tries to construct a theoretical framework of early warning system for BG. With the application of PDCA cycle theory, it is available to monitor the entire funds risks of BG dynamically.

关 键 词：内部资本市场 集团资金安全 操作风险 动态预警 

分 类 号：F275.1[经济管理—企业管理]