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1、Businessenterprisegroupfinancialriskmanagementandcontrolresearch企業(yè)集團財務(wù)風(fēng)險管理與控制研究一、Thecontentofbusinessenterprisegroupfinancialriskmanagement 一、企業(yè)集團財務(wù)風(fēng)險管理的內(nèi)涵Thebusinessenterprisegroupistotakeabusinessenterprisewithstrongrealstrenghtascorpus,withproducepowercouplingforthemai
2、nNiutakeandassistitwiththeproduct,technique,economy,contractetc.variousNiustotake,combineseveralbusinessenterprises,unittogether,formoftheeconomicconsociationbodyofmultilayersandmanylegalpersons.Forpromisethebusinessenterprisegrouphealthilyhasprefacegroundtodevelopandstre
3、ngthenmanagementandcontrolofbusinessenterprisegroupfinancialriskisparticularlynecessity.企業(yè)集團是以一個實力雄厚的企業(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、契約等多種紐帶,把多個企業(yè)、單位聯(lián)結(jié)在一起,形成的多層次和多法人的經(jīng)濟聯(lián)合體。為保證企業(yè)集團健康有序地發(fā)展,加強企業(yè)集團財務(wù)風(fēng)險的管理與控制尤為必要。Thefinancialriskisfinanceachievementandtheriskoffinancialstanding.T
4、hefinancialriskseparatesthenarrowsenseandthebroadsense.Thenarrowsensefinancialriskisfallenintodebtthecausablebythebusinessenterprise,concretelysaytomeanbusinessenterprisebecauseoflendfundsbutincrementoflosethepossibilityoftheabilityofrepayingdebtandthevariabilityofthebusi
5、nessenterpriseprofits(shareholderincome);Thebroadsensefinancialriskmeansthefinancesystemofbusinessenterpriseinobjectiveexistenceofbecauseofvariousfactorfunctionthatishardorcannotanticipateandcontrol,makebusinessenterpriserealizationoffinancialincomeandexpectationfinancial
6、incomeoccurrencedeviatefrom,asaresultsufferalosingopportunityorpossibility.財務(wù)風(fēng)險是財務(wù)成果和財務(wù)狀況的風(fēng)險。財務(wù)風(fēng)險有狹義和廣義之分。狹義財務(wù)風(fēng)險是由企業(yè)負(fù)債引起的,具體的說是指企業(yè)因為借入資金而增加的喪失償債能力的可能和企業(yè)利潤(股東收益)的可變性;廣義財務(wù)風(fēng)險是指企業(yè)的財務(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)實現(xiàn)的財務(wù)收益和預(yù)期財務(wù)收益發(fā)生背離,因而蒙受損失的機會或可能。Riskmanagementmeansthattheecono
7、micunitpassestoreallyrecognizeandevaluatetotherisk,economyandtechniquemeansofadoptionreasonablecontroltherisk,withminimumofthecostacquireakindofmanagementactivityofthebiggestsafeguarantee.Theriskmanagementlearnstocomefrominsurancetolearn,theriskmanagementpassesacontrolcou
8、nterplanprocessinglossrisk,iflosetostillkeepprobablytakingplaceaftercarryingoutcontrolcounterpla