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财务风险是指在企业各项财务活动中,由于内外环境及各种难以预料或无法控制的因素作用,使企业在一定时期、一定范围内所获取的财务收益与预期目标发生偏离而形成的使企业蒙受经济损失的可能性。如市场价格的不稳定、供求关系的变化、国家政治、经济、文化、技术等外部环境及人、财、物等内部环境的复杂性都决定了市场经济条件下财务风险的存在。正确认识财务风险,加强财务风险防范,健全财务风险机制,是企业提高经济效益、保持稳步发展的内在要求。
Financial risk refers to the financial risk arising from the deviation between the financial gain obtained within a certain period of time and the expected target due to internal and external environment and various unpredictable or uncontrollable factors in various financial activities of the enterprise Enterprises suffer the possibility of economic losses. Such as the instability of the market price, changes in the supply and demand, the external environment of the country’s politics, economy, culture and technology as well as the complexity of the internal environment such as people, property and financial resources all determine the existence of financial risks under market economy. Correctly understanding the financial risks, strengthening the prevention of financial risks and improving the financial risk mechanism are the inherent requirements for enterprises to enhance economic efficiency and maintain steady development.