企业经济
企業經濟
기업경제
Enterprise Economy
2011年
1期
153~155
,共null页
财务风险 风险识别 预警模型
財務風險 風險識彆 預警模型
재무풍험 풍험식별 예경모형
Financial risk; Risk identification; Warning Model
市场经济的确立,伴随着风险的出现,要求企业经营决策不仅要考虑到经济性、收益性,而且要考虑风险性,而财务风险管控的重点则是对可能出现的主要财务风险进行超前的识别和管理,以避免由财务风险转化为财务危机和生存危机,从而使企业获得持续生存和持续发展。基于上述背景,本文在对国内外财务风险识别领域的研究成果进行总结和评价的基础上,从定性和定量角度对财务风险的识别方法进行深入、系统的探讨,以期建立更加完善的财务风险识别体系。
市場經濟的確立,伴隨著風險的齣現,要求企業經營決策不僅要攷慮到經濟性、收益性,而且要攷慮風險性,而財務風險管控的重點則是對可能齣現的主要財務風險進行超前的識彆和管理,以避免由財務風險轉化為財務危機和生存危機,從而使企業穫得持續生存和持續髮展。基于上述揹景,本文在對國內外財務風險識彆領域的研究成果進行總結和評價的基礎上,從定性和定量角度對財務風險的識彆方法進行深入、繫統的探討,以期建立更加完善的財務風險識彆體繫。
시장경제적학립,반수착풍험적출현,요구기업경영결책불부요고필도경제성、수익성,이차요고필풍험성,이재무풍험관공적중점칙시대가능출현적주요재무풍험진행초전적식별화관리,이피면유재무풍험전화위재무위궤화생존위궤,종이사기업획득지속생존화지속발전。기우상술배경,본문재대국내외재무풍험식별영역적연구성과진행총결화평개적기출상,종정성화정량각도대재무풍험적식별방법진행심입、계통적탐토,이기건립경가완선적재무풍험식별체계。
The establishment of the market economy along with the risks requires that the operations and decision making of the enterprises have to take the economy and income into consideration at the same time think about the risks.The important point of financial controlling is to identify and manage potential financial risks in advance to avoid financial risks to turn into financial crisis and survival crisis so that the enterprises are able to keep survivals and sustain development.Based on the background above stated,the paper summarizes and assess the research results in the fields of financial risk identification at home and abroad and gives a deep and systematical discussion about the approaches of financial risk identification from qualitative and quantitative perspectives in the hope of build more perfect system of financial risk identification.
