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随着机械设备成套管理体制由全额预算向差额预算转变,由纯事业型向事业经营型转变,由单一的计划调节向计划与市场调节相结合转变,在机械设备成套单位的财务活动中,由于各种主客观原因,有可能发生一些实际财务收益与预期的财务收益偏离的问题,使单位蒙受一定的经济损失。这种可能出现的经济损失,我们称之为财务风险。事实上这种财务风险在成套系统已经形成,数额之大令人担忧,甚至已严重影响一些成套单位的业务发展。因此充分认识财务风险的形成,有助于我们克服工作的盲目性,保证单位收益的稳步增长,减少损失的发生。
With the complete management system of machinery and equipment being transformed from full budget to balance budget, the transition from pure business model to business management model has changed from a single plan adjustment to a combination of planning and market adjustment, and in the financial activities of machinery and equipment complete units, Due to a variety of subjective and objective reasons, it may happen that some actual financial returns deviate from the expected financial returns, causing the unit to suffer certain economic losses. This possible economic loss is what we call financial risk. In fact, this kind of financial risk has already formed in the complete set of systems. The large amount is worrying and has even seriously affected the business development of some integrated units. Therefore, a full understanding of the formation of financial risks will help us overcome the blindness of our work, ensure a steady increase in unit revenue, and reduce the occurrence of losses.