企业集团财务风险管理与控制研究(英)

《企业集团财务风险管理与控制研究(英)》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、Businessenterprisegroupfinancialriskmanagementandcontrolresearch企业集团财务风险管理与控制研究一、Thecontentofbusinessenterprisegroupfinancialriskmanagement　一、企业集团财务风险管理的内涵Thebusinessenterprisegroupistotakeabusinessenterprisewithstrongrealstrenghtascorpus,withproducepowercouplingforthemai

2、nNiutakeandassistitwiththeproduct,technique,economy,contractetc.variousNiustotake,combineseveralbusinessenterprises,unittogether,formoftheeconomicconsociationbodyofmultilayersandmanylegalpersons.Forpromisethebusinessenterprisegrouphealthilyhasprefacegroundtodevelopandstre

3、ngthenmanagementandcontrolofbusinessenterprisegroupfinancialriskisparticularlynecessity.企业集团是以一个实力雄厚的企业为主体，以产权联结为主要纽带，辅之以产品、技术、经济、契约等多种纽带，把多个企业、单位联结在一起，形成的多层次和多法人的经济联合体。为保证企业集团健康有序地发展，加强企业集团财务风险的管理与控制尤为必要。Thefinancialriskisfinanceachievementandtheriskoffinancialstanding.T

4、hefinancialriskseparatesthenarrowsenseandthebroadsense.Thenarrowsensefinancialriskisfallenintodebtthecausablebythebusinessenterprise,concretelysaytomeanbusinessenterprisebecauseoflendfundsbutincrementoflosethepossibilityoftheabilityofrepayingdebtandthevariabilityofthebusi

5、nessenterpriseprofits(shareholderincome);Thebroadsensefinancialriskmeansthefinancesystemofbusinessenterpriseinobjectiveexistenceofbecauseofvariousfactorfunctionthatishardorcannotanticipateandcontrol,makebusinessenterpriserealizationoffinancialincomeandexpectationfinancial

6、incomeoccurrencedeviatefrom,asaresultsufferalosingopportunityorpossibility.财务风险是财务成果和财务状况的风险。财务风险有狭义和广义之分。狭义财务风险是由企业负债引起的，具体的说是指企业因为借入资金而增加的丧失偿债能力的可能和企业利润（股东收益）的可变性；广义财务风险是指企业的财务系统中客观存在的由于各种难以或无法预料和控制的因素作用，使企业实现的财务收益和预期财务收益发生背离，因而蒙受损失的机会或可能。Riskmanagementmeansthattheecono

7、micunitpassestoreallyrecognizeandevaluatetotherisk,economyandtechniquemeansofadoptionreasonablecontroltherisk,withminimumofthecostacquireakindofmanagementactivityofthebiggestsafeguarantee.Theriskmanagementlearnstocomefrominsurancetolearn,theriskmanagementpassesacontrolcou

8、nterplanprocessinglossrisk,iflosetostillkeepprobablytakingplaceaftercarryingoutcontrolcounterpla