企業(yè)集團(tuán)財(cái)務(wù)風(fēng)險(xiǎn)管理與控制研究(英)

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1、Businessenterprisegroupfinancialriskmanagementandcontrolresearch企業(yè)集團(tuán)財(cái)務(wù)風(fēng)險(xiǎn)管理與控制研究一、Thecontentofbusinessenterprisegroupfinancialriskmanagement　一、企業(yè)集團(tuán)財(cái)務(wù)風(fēng)險(xiǎn)管理的內(nèi)涵Thebusinessenterprisegroupistotakeabusinessenterprisewithstrongrealstrenghtascorpus,withproducepowercouplingforthemai

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

3、ngthenmanagementandcontrolofbusinessenterprisegroupfinancialriskisparticularlynecessity.企業(yè)集團(tuán)是以一個(gè)實(shí)力雄厚的企業(yè)為主體，以產(chǎn)權(quán)聯(lián)結(jié)為主要紐帶，輔之以產(chǎn)品、技術(shù)、經(jīng)濟(jì)、契約等多種紐帶，把多個(gè)企業(yè)、單位聯(lián)結(jié)在一起，形成的多層次和多法人的經(jīng)濟(jì)聯(lián)合體。為保證企業(yè)集團(tuán)健康有序地發(fā)展，加強(qiáng)企業(yè)集團(tuán)財(cái)務(wù)風(fēng)險(xiǎn)的管理與控制尤為必要。Thefinancialriskisfinanceachievementandtheriskoffinancialstanding.T

4、hefinancialriskseparatesthenarrowsenseandthebroadsense.Thenarrowsensefinancialriskisfallenintodebtthecausablebythebusinessenterprise,concretelysaytomeanbusinessenterprisebecauseoflendfundsbutincrementoflosethepossibilityoftheabilityofrepayingdebtandthevariabilityofthebusi

5、nessenterpriseprofits(shareholderincome);Thebroadsensefinancialriskmeansthefinancesystemofbusinessenterpriseinobjectiveexistenceofbecauseofvariousfactorfunctionthatishardorcannotanticipateandcontrol,makebusinessenterpriserealizationoffinancialincomeandexpectationfinancial

6、incomeoccurrencedeviatefrom,asaresultsufferalosingopportunityorpossibility.財(cái)務(wù)風(fēng)險(xiǎn)是財(cái)務(wù)成果和財(cái)務(wù)狀況的風(fēng)險(xiǎn)。財(cái)務(wù)風(fēng)險(xiǎn)有狹義和廣義之分。狹義財(cái)務(wù)風(fēng)險(xiǎn)是由企業(yè)負(fù)債引起的，具體的說是指企業(yè)因?yàn)榻枞胭Y金而增加的喪失償債能力的可能和企業(yè)利潤(rùn)（股東收益）的可變性；廣義財(cái)務(wù)風(fēng)險(xiǎn)是指企業(yè)的財(cái)務(wù)系統(tǒng)中客觀存在的由于各種難以或無法預(yù)料和控制的因素作用，使企業(yè)實(shí)現(xiàn)的財(cái)務(wù)收益和預(yù)期財(cái)務(wù)收益發(fā)生背離，因而蒙受損失的機(jī)會(huì)或可能。Riskmanagementmeansthattheecono

7、micunitpassestoreallyrecognizeandevaluatetotherisk,economyandtechniquemeansofadoptionreasonablecontroltherisk,withminimumofthecostacquireakindofmanagementactivityofthebiggestsafeguarantee.Theriskmanagementlearnstocomefrominsurancetolearn,theriskmanagementpassesacontrolcou

8、nterplanprocessinglossrisk,iflosetostillkeepprobablytakingplaceaftercarryingoutcontrolcounterpla