Financial Risk in the ERM Contex  

作　　者：周荃[1] 胡潇[2] 

机构地区：[1]贵州财经大学会计学院,贵州贵阳550000 [2]贵州财经大学财税学院,贵州贵阳550000

出　　处：《赤子》2015年第9期166-167,共2页

摘　　要：面对复杂多变的市场环境,现代企业要想生存与发展,必须善于驾驭企业的财务风险。那么财务风险是什么?财务风险与不确定性有何相关性?财务风险的影响因素有哪些?针对这些问题,首先对财务风险的定义以及影响因素做出了介绍;其次,研究了引发财务风险的原因,包括汇率变动、利率变动以及商品价格波动。这些因素将会影响企业的盈利能力、现金流以及企业市值。研究有助于企业经管人员测度、评估和控制风险。What is financial risk？ What is the relationship between risk and uncertainty？ What causes financial risk？ This is a brief and highly personal study of the definition of finance risk and the causes. Knowing the definition of financial risk can promote a better understanding of it and help managers recognize potential financial risks. Then it analyses causes of financial risk,involving currency price volatility, interest rate changes and commodity price fluctuations. The uncertainty of the factors listed above will affect the profits, cash flow and market value of a company. Thus,in addition,it aims to be a guidance for managers to discover sources of risk so that they can control and find certain solutions to deal with financial risk.

关 键 词：财务风险 汇率变动风险 利率变动风险 商品价格波动风险 

分 类 号：C[社会学]