作　　者： ; ;

机构地区： 暨南大学管理学院会计学系

出　　处： 《暨南学报（哲学社会科学版）》 2000年第3期112-116,共5页

摘　　要： 目前我国国有企业由于底子差，资本金不足，资金短缺，资本结构不合理，负债率过高，企业利息负担过重，严重影响企业的生存和发展。作为企业管理人员，特别是企业财务管理人员应该增强风险意识，了解风险与企业收益的关系，把握时机，发挥风险对企业的有利作用，防范和控制风险对企业产生的不利效果，即财务危机。本文从四个方面论述了引起企业财务危机的原因及其相应的防范措施。 State - owned enterprises in China are faced with an unfavorable situation nowadays, resulted from poor foundation, insufficient Capital and funds, unreasonable capital structure, high debt rates and over- burdened of interest. This situation may impacted the enterprises' development, even survival. The management, sepecially the financial management of an enterprise should increase the awareness of risk, comprehend the relation between risks and revenues. The management should also seize the opportunity to make full use of the advantages, defend and control the disadvantages of financial risks, or financial crisis. The thesis demonstrates reasons of financial risks in enterprises and the corresponding defending measures from fax aspects.

关 键 词： 经营风险 财务风险 风险防范 风险控制 财务危机 企业 资产质量 营运能力

领　　域： [经济管理—企业管理] [经济管理—国民经济]