试论财务风险

内容摘要：企业财务活动的某一方面或某个环节发生问题都可能产生财务风险，危及企业的生存和发展。企业财务风险是企业财务活动中各种不确定因素的影响，使财务收益与预期收益发生偏离，造成企业蒙受损失的机会与可能。因此企业应建立健全内部控制制度，实行预算管理，建立财务风险预警系统，采取风险应对策略，防范与控制企业财务风险。本文主要围绕企业财务风险的特点、形成原因、表现形式以及财务风险的控制与管理进行探讨，并寻求控制与防范财务风险的途径。从财务理论研究的角度，结合企业实际，总结企业财务风险的特点，分析企业财务风险的成因，并针对企业财务工作中的问题，提出了科学的防范措施。 

关键词：内部控制制度；风险成因；防范措施；会计

目 录

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一、财务风险的概念及特点··········································4（一） 财务风险的概念··············································4

 （二）财务风险的特点···············································5

二、财务风险的表现及原因分析·······································6

 （一）我国企业产生财务风险的原因···································6

 （二）我国企业财务管理因决策失误、管理不善及缺乏风险意识等原因造成财务风险的具体表现···················································7

三、防范与控制企业财务风险的措施····································8

（一）建立健全企业内部控制制度······································8

（二）实行预算管理··················································9

（三）建立财务风险预警系统··········································9

（四）企业财务风险的应对策略·······································10

四、结论···························································12

参考文献···························································13