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随着社会主义市场经济体制的逐步建立,我国企业面对的市场环境已经发生了天翻地覆的变化,市场竞争越来越激烈,国际局势愈发动荡难测,资本市场越来越完备,法律税收制度越来越完善,企业的财务管理面临着一个未曾遇到的新变化,财务风险在所难免,所谓财务风险是企业自始至终都面临的一种客观事实。上市公司作为我国众多企业的优秀代表,其整体状况是不容乐观的。其经营业绩和财务状况的好坏将直接影响证券市场的建设和发展。因此,对上市公司财务风险进行适当的防范和控制,成为普遍关注和亟待解决的问题。
With the gradual establishment of the socialist market economic system, the market environment in which our enterprises are facing has undergone tremendous changes. The market competition has become more and more fierce. The international situation is increasingly unpredictable and the capital market is getting more and more mature. The legal tax system More and more perfect, the financial management of the enterprise is facing a new change that has not been encountered. The financial risk is inevitable. The so-called financial risk is an objective fact that the enterprise faces from beginning to end. Listed companies as outstanding representatives of many enterprises in China, its overall situation is not optimistic. Its operating performance and financial status will directly affect the construction and development of the securities market. Therefore, to properly prevent and control the financial risks of listed companies has become a common concern and urgent problem to be solved.