基于企业资源管理框架的HL集团财务风险分析  

Financial Risk Analysis of HL Group Based on ERM Framework

作　　者：周发琦 姚爽 ZHOU Fa-qi;YAO Shuang(Shenyang University of Chemical Technology,Shenyang 110000,Liaoning,China)

机构地区：[1]沈阳化工大学,辽宁沈阳110000 [2]沈阳化工大学经济与管理学院,辽宁沈阳110000

出　　处：《江苏商论》2022年第9期87-89,共3页Jiangsu Commercial Forum

摘　　要：随着经济形势的不断复杂,内外部经营环境不断变化,使得企业面临的风险日益加剧,加强风险管理成为每个企业都亟须解决的问题。全面风险管理(ERM)作为风险管理研究中最权威的框架理论,与财务风险管理融合,能够更好地提高企业的风险应对能力,为企业带来更久远的发展。因此通过ERM框架为理论基础,对HL集团的财务风险管理进行研究,从企业管理的多个要素分析HL集团的财务风险,并根据分析结果给出合理的改进建议。With the continuous complexity of the economic situation and the continuous changes in the internal and external business environment,the risks faced by enterprises are increasing day by day.Strengthening risk management has become an urgent problem for every enterprise to solve.As the most authoritative framework theory in risk management research,comprehensive risk management(ERM)is integrated with financial risk management,which can better improve the risk response capability of enterprises and bring about longer-term development for enterprises.Therefore,through the ERM framework as the theoretical basis,the financial risk management of HL Group is studied,and the financial risk of HL Group is analyzed from multiple elements of enterprise management,and reasonable improvement suggestions are given according to the analysis results.

关 键 词：HL集团 财务风险管理 ERM框架 

分 类 号：F23[经济管理—会计学]