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财务风险管理是现代公司财务管理的一项重要内容,将财务风险作为一个由财务部门加以控制和防范的整体,往往权责不清、目的不明,实际效果并不理想。财务风险产生的原因是多种多样的,企业不同管理层次所拥有的财权和承担的责任是不一样的,不同管理层次在风险控制中所能发挥的作用也是有限的。本文通过实证分析,对企业在加强财务风险控制方面提出了建设性的意见。
Financial risk management is an important part of the financial management of the modern company. As a whole controlled and prevented by the finance department, the financial risk management often has unclear powers and responsibilities and unclear purpose, and the actual effect is not satisfactory. The causes of financial risk are varied, and the financial rights and responsibilities assumed by different management levels of enterprises are different. The roles that different management levels can play in risk control are also limited. Through empirical analysis, this paper puts forward constructive suggestions on how to control the financial risk in enterprises.