摘 要：随着市场经济体制的不断发展，企业生存环境也越来越复杂，使得市场信息不对称。企业财务管理面临着市场中存在的诸多不确定因素，这些不确定性对企业的收益产生了不同程度的威胁，很有可能导致企业发生损失，这就是财务风险。企业财务管理工作的筹资、投资、营运、分配环节都伴随着财务风险。企业在管理过程中，财务管理无疑是企业管理的核心，而财务风险的防范与化解则是现代企业财务管理的重要内容。因此，如何客观地认识和分析企业自身可能存在的财务风险，并采取一系列的有效措施来防范和规避风险成了不可忽视的问题。本文主要介绍了企业财务风险的含义与特征，风险产生的因素以及防范风险的具体措施，对企业规避财务风险和增加企业效益有着重要的现实意义。61230

毕业论文关键词：财务管理，财务风险，防范与控制，预警

Abstract：With the development of market economy system, enterprises face more and more severe living environment which makes market information asymmetric. Financial management of enterprise is confronted with many indefinite factors and the uncertainty variously threatens profits of the company. This is the financial risk which likely to result in losing. Financing, investing, operating and distributing come with financial risks. It’s no wonder that financial management is the core of enterprise management. Preventing and mitigating financial risks is a serious content of modern enterprise financial management. Therefore, it becomes an inevitable problem that how to understand and analyze financial risks objectively and take effective measures to avoid these risks. This paper mainly elaborates the definition and types of financial risk. Besides, causing reason of the risk and concrete measures to prevent financial risk are introduced as well. It makes significant sense to the company to avoid financial risk and improve economic benefit.

Keywords：financial management, financial risk, protect and control, early warning

1 引言 3

1.1 研究的目的与意义 3

1.2 研究内容和方法 4

2 财务风险概论 4

2.1 财务风险的含义 4

2.2 财务风险的种类 5

2.3 财务风险的特征 6

3 上海博专财务咨询有限公司财务风险状况分析 7

3.1 公司基本概况 7

3.2 公司财务风险分析 7

4 上海博专财务咨询有限公司财务风险存在的主要问题 10

4.1 资产负债率高 10

4.2 不适应宏观的市场环境 10

4.3 应收账款的回收率较低 10

4.4 盲目多元化经营 10

4.5 缺乏长效的风险预警机制 11

5 加强企业财务风险防范与控制的对策 11

5.1 优化企业的债务结构 11

5.2 提升企业的环境适应性 11

5.3 完善企业应收账款管理机制 12

5.4 加强公司主营业务经营 12

5.5 完善财务风险预警机制 12

结 论