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当前,各大企业以现金流量为基础所建立起来的财务风险防控体系,主要涉及偿债能力、支付能力及收益能力三个方面。企业要实现财务风险的有效防控,必须提高企业财务管理水平,对日常成本开销进行严格把关,并在获得真实、有效的会计信息的基础上,制定出与企业发展相吻合的风险防范措施。本文就基于现金流的企业财务风险防范指标进行探讨,分析了现金流管控对企业财务风险的作用,以期对企业的财务风险防控提供有益参考。
At present, the financial risk prevention and control system established by major enterprises on the basis of cash flow mainly involves three aspects: solvency, ability to pay and profitability. In order to realize the effective prevention and control of financial risks, enterprises must improve the financial management of enterprises and strictly control the daily cost and expense. On the basis of obtaining real and effective accounting information, enterprises should formulate risk prevention measures in line with the development of the enterprise. This paper discusses the cash flow based on corporate financial risk prevention indicators to analyze the role of cash flow management on corporate financial risk in order to provide a useful reference for the prevention and control of corporate financial risks.