XKJ公司财务风险控制改进研究
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摘要
财务风险是指企业在各项财务活动中,由于企业内外环境及各种难以预料或无法控制的因素的影响,企业在一定时期和一定的范围内所获取的财务收益与预期目标发生偏离,从而蒙受经济损失的可能性。有财务活动就有财务风险,也就是说,财务风险无处不在、无时不有、不可避免。按财务活动的内容不同将财务风险分为筹资风险、投资风险、资金回收活动风险和收益分配风险。
XKJ公司是从事洁净室工程业务的高新技术企业,由于其所在行业的特点,即仅重视市场和设计工作,公司没有对在经营中形成的财务风险和财务风险控制给与高度重视,致使资金回收活动风险中的应收账款回收风险非常严重,研究财务风险控制改进的工作也就迫在眉睫,这对提升公司的市场竞争力和盈利能力都具有非常重要的意义。
财务风险控制改进是一项综合性很强的工作,既要多管齐下,又要循序渐进。成立专门的信用管理部门、设计和运行科学有效的信用管理政策、建立合同管理制度、加强对应收账款的监控、有效开展应收账款保理业务、合理设计和实施债务重组等财务风险控制改进应该是有效的,当然公司内外部环境等改善也会为公司风险控制改进的有效落实起到保障作用。
研究XKJ公司运营管理过程中出现的财务风险及财务风险控制改进也较具代表性,对其所在行业相关财务风险控制应该具有一定的借鉴意义。
Financial risk refers to enterprises in the financial activities, due to the enterprise internal and external environment and all kinds of unexpected or uncontrollable factors, and must be within the scope of the enterprise in a certain period to obtain financial benefit and the divergence of its anticipated target, and the possibility of economic losses. The financial activities is the financial risk, that is to say, there is always financial risk is everywhere, and is inevitable. According to the content of the financial activities of different financial risk can be divided into funding risk, investment risk, capital risk and profit distribution recycling activities.
XKJ company is engaged in the clean room engineering services of high-tech enterprises, due to its industry characteristics, namely, only pay attention to market and design work, not in the company in the form of financial risk and financial risk control give highly attention, cause money recycling activities has a very serious risk of accounts receivable recovery risk, financial risk control of the research work is imminent, the company's market competitiveness and profitability has very important significance.
Improved financial risk control is a comprehensive very strong work, both must multi-pronged, again want to step by step. Set up a special credit management department, design and operation of scientific and effective credit management policy, to set up the contract management system, strengthen the monitoring of accounts receivable, the effective accounts receivable factoring, reasonable design and implementation of debt restructuring and financial risk control should be improved effectively, as well as, of course, the company internal and external environment to improve company risk control will be improved effectively implementing security.
Research XKJ appeared in the process of operational management of a company's financial risk and financial risk control to improve more representative, also on their related financial risk control should have certain reference significance.
XKJ公司是从事洁净室工程业务的高新技术企业,由于其所在行业的特点,即仅重视市场和设计工作,公司没有对在经营中形成的财务风险和财务风险控制给与高度重视,致使资金回收活动风险中的应收账款回收风险非常严重,研究财务风险控制改进的工作也就迫在眉睫,这对提升公司的市场竞争力和盈利能力都具有非常重要的意义。
财务风险控制改进是一项综合性很强的工作,既要多管齐下,又要循序渐进。成立专门的信用管理部门、设计和运行科学有效的信用管理政策、建立合同管理制度、加强对应收账款的监控、有效开展应收账款保理业务、合理设计和实施债务重组等财务风险控制改进应该是有效的,当然公司内外部环境等改善也会为公司风险控制改进的有效落实起到保障作用。
研究XKJ公司运营管理过程中出现的财务风险及财务风险控制改进也较具代表性,对其所在行业相关财务风险控制应该具有一定的借鉴意义。
Financial risk refers to enterprises in the financial activities, due to the enterprise internal and external environment and all kinds of unexpected or uncontrollable factors, and must be within the scope of the enterprise in a certain period to obtain financial benefit and the divergence of its anticipated target, and the possibility of economic losses. The financial activities is the financial risk, that is to say, there is always financial risk is everywhere, and is inevitable. According to the content of the financial activities of different financial risk can be divided into funding risk, investment risk, capital risk and profit distribution recycling activities.
XKJ company is engaged in the clean room engineering services of high-tech enterprises, due to its industry characteristics, namely, only pay attention to market and design work, not in the company in the form of financial risk and financial risk control give highly attention, cause money recycling activities has a very serious risk of accounts receivable recovery risk, financial risk control of the research work is imminent, the company's market competitiveness and profitability has very important significance.
Improved financial risk control is a comprehensive very strong work, both must multi-pronged, again want to step by step. Set up a special credit management department, design and operation of scientific and effective credit management policy, to set up the contract management system, strengthen the monitoring of accounts receivable, the effective accounts receivable factoring, reasonable design and implementation of debt restructuring and financial risk control should be improved effectively, as well as, of course, the company internal and external environment to improve company risk control will be improved effectively implementing security.
Research XKJ appeared in the process of operational management of a company's financial risk and financial risk control to improve more representative, also on their related financial risk control should have certain reference significance.
引文
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[23]王海凤.对企业财务管理与财务风险控制的思考[J].商场现代化,2011,6.
[24]张孝堂.公司治理与财务风险控制[J].经济研究导刊,2011,8.
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[27]王蓓.企业财务风险的成閔与控制[J].贵州工业大学学报,2007,8.
[28]刘雅丽.浅谈上市公司的财务风险控制[J].中国外资,2011,6.
[29]李红侠.企业纳税筹划风险管理探讨[D].首都经济贸易大学,2006.
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[2]Casey C. and N Bartezak, Using Operating Cash Flow Data to Predict Financial Distress, Some Extensions[J], Journal of Accounting Research, Spring,1985
[3]Deakin, Edward B., "A Discriminant Analysis of Predictors of Business Failure", Journal of Accounting Research, Vol.10, No.l,1972
[4]朱荣.企业财务风险评价与控制研究[M].大连：东北财经大学出版社,2008,4.
[5]周德文,张建营,张振宇.中小企业风险防范与危机管理[M].北京：中华工商联合出版社,2009,5.
[06]宋常.财务风险防范[M].北京：中信出版社,2012,5
[07]财政部等.企业内部控制规范[S].北京：中国财政经济出版社,2010,4
[08]王保平等.企业内部控制操作实务与案例分析[M].北京：中国财政经济出版社,2010,7
[09]人力资源社会保障部人事考试中心.旅游经济专业知识与实务[M].北京：中国人事出版社,中国劳动社会保障出版社,2012
[10]张宇华,张宁.企业如何化解财务危机[M].北京：中国经济出版社,2012,11.
[11]陶萍,苏里.房地产公司财务风险控制模式研究[J].建筑管理现代化,2009,10.
[12]马军红.总经理防范财务风险的66种方法[M].北京：人民邮电出版社,2011,7.
[13]中国注册会计师协会.财务成本管理[M].北京：中国财政经济出版社,2011,3.
[14]中国注册会计师协会.公司战略与风险管理[M].北京：经济科学出版社,2010,3.
[15]高立法.企业全面风险管理实务[M].北京：经济管理出版社,2012,5.
[16]卢光明,王尧.我国洁净室工程市场现状与发展趋势[J].洁净与空调技术CC&AC,2012,9.
[17]迟翔华.企业财务风险及其防范研究[D].山东大学,2008,3.
[18]甘锐.控制企业应收账款风险[J].发展研究,2009,5.
[19]丁霞.基于财务结构的财务风险控制[J].时代金融,2007,1.
[20]史国球.企业财务风险的防范与控制探析[J].财经界,2009,5.
[21]王丽.施工企业项目财务风险控制[J].合作经济与科技,2008,6.
[22]程军喜.企业在创新中财务风险防范与控制[J].现代企业,2007,11.
[23]王海凤.对企业财务管理与财务风险控制的思考[J].商场现代化,2011,6.
[24]张孝堂.公司治理与财务风险控制[J].经济研究导刊,2011,8.
[25]曹屹.内部控制与企业财务风险控制[J].四川教育学院学报,2010,8.
[26]谢加涛.企业多元化经营与财务风险控制[J].绿色财会,2011,6.
[27]王蓓.企业财务风险的成閔与控制[J].贵州工业大学学报,2007,8.
[28]刘雅丽.浅谈上市公司的财务风险控制[J].中国外资,2011,6.
[29]李红侠.企业纳税筹划风险管理探讨[D].首都经济贸易大学,2006.
[30]高军.现代企业风险管理过程分析及对策研究[D].西南石油学院,2003.
[31]曹乐喜.企业并购财务风险管理研究[D].厦门大学,2007.
[32]吴子华,企业集团财务公司的发展取向与风险管理[D,对外经济贸易大学,2001.