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1、南京財(cái)經(jīng)大學(xué)畢業(yè)論文作者:學(xué)號(hào)：教學(xué)點(diǎn):專(zhuān)業(yè):會(huì)計(jì)學(xué)題目:論財(cái)務(wù)風(fēng)險(xiǎn)的防范與控制——以東方航空公司為例指導(dǎo)者：評(píng)閱者：淺論財(cái)務(wù)風(fēng)險(xiǎn)的防范與控制——以東方航空公司為例摘要:財(cái)務(wù)風(fēng)險(xiǎn)是企業(yè)財(cái)務(wù)活動(dòng)受各種不確定因素的影響，使企業(yè)財(cái)務(wù)收益與預(yù)期收益發(fā)生偏離而蒙受損失的機(jī)會(huì)和可能。企業(yè)財(cái)務(wù)活動(dòng)的組織和管理過(guò)程中的某一方面或某個(gè)環(huán)節(jié)出問(wèn)題，都可能促使這種風(fēng)險(xiǎn)轉(zhuǎn)變?yōu)閾p失，導(dǎo)致企業(yè)盈利能力和償債能力降低。企業(yè)財(cái)務(wù)劃分為出資者財(cái)務(wù)和經(jīng)營(yíng)者財(cái)務(wù)，與之相對(duì)應(yīng)，企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)也劃分為出資者財(cái)務(wù)風(fēng)險(xiǎn)和經(jīng)營(yíng)者財(cái)務(wù)風(fēng)險(xiǎn)。隨著市場(chǎng)競(jìng)爭(zhēng)的日趨激烈
2、，財(cái)務(wù)風(fēng)險(xiǎn)對(duì)企業(yè)生存發(fā)展的影響也愈來(lái)愈大，現(xiàn)代企業(yè)必須充分了解財(cái)務(wù)風(fēng)險(xiǎn)的成因，建立完善風(fēng)險(xiǎn)控制機(jī)制，防范和化解企業(yè)發(fā)展中的各種財(cái)務(wù)風(fēng)險(xiǎn)，確保企業(yè)向著合理、科學(xué)、健康的方向發(fā)展。樹(shù)立正確的風(fēng)險(xiǎn)防范意識(shí),建立財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警系統(tǒng),健全內(nèi)部控制制度,加強(qiáng)會(huì)計(jì)基礎(chǔ)工作,動(dòng)態(tài)地平衡企業(yè)現(xiàn)金流量和資產(chǎn)負(fù)債率,可有效地防范和化解財(cái)務(wù)風(fēng)險(xiǎn),確保企業(yè)經(jīng)營(yíng)的良性運(yùn)作。本文分析了財(cái)務(wù)風(fēng)險(xiǎn)形成的原因，財(cái)務(wù)風(fēng)險(xiǎn)對(duì)企業(yè)生產(chǎn)經(jīng)營(yíng)的影響，論述了加強(qiáng)財(cái)務(wù)風(fēng)險(xiǎn)防范與控制的必要性，并提出了一些建議和對(duì)策。關(guān)鍵詞:財(cái)務(wù)風(fēng)險(xiǎn)財(cái)務(wù)管理成因分析風(fēng)險(xiǎn)防范Abstr
3、actFinancialriskisthecorporatefinanceactivitiesaresubjecttovariousuncertainties,theenterpriseincomeandtheexpectedreturnoffinanciallossescausedbythedeviationoftheopportunitiesandpossibilities.Businessorganizationandmanagementoffinancialactivitiesintheprocessof
4、aparticularaspectorapartofproblems,thiscouldpromotethisriskintoaloss,leadingtolowerprofitabilityandsolvency.CorporateFinanceintothefinancialandbusinessdonorswhofinance,correspondingtotheenterprisesfinancialriskintofinancialriskdonorsandfinancialriskmanagers.W
5、iththeincreasinglyfiercemarketcompetition,thefinancialriskoftheimpactofthesurvivalanddevelopmentofenterprisesisalsogettingbigger,modernenterprisesmustfullyunderstandthecausesofthefinancialrisktoestablishasoundriskcontrolmechanismstopreventandreduceenterprised
6、evelopmentinavarietyoffinancialriskstoensurethattheenterprisestowardstherational,scientific,andhealthydirection.nddifficultEstablishthecorrectDiriskpreventionawareness,buildfinancialriskearlywarningsystem,improvetheinternalcontrolsystem,strengtheningaccountin
7、gfoundationwork,dynamicenterprisestoPingHengLiuLiang,andassetliabilityratioofcashcaneffectivelyguardagainstanddefusefinancialrisks,toensurethehealthyYunzuobusiness.Keywords：FinancialRiskFinancialManagementRiskpreventionCauseAnalysis.目錄引言……………………………………………………()
8、1財(cái)務(wù)風(fēng)險(xiǎn)的含義種類(lèi)及特征…………………………()1.1財(cái)務(wù)風(fēng)險(xiǎn)的含義…………………………………….()1.2財(cái)務(wù)風(fēng)險(xiǎn)的種類(lèi)…………………………………….()1.3財(cái)務(wù)風(fēng)險(xiǎn)的特征…………………………………….()2東方航空公司財(cái)務(wù)風(fēng)險(xiǎn)分析…………………………………….()2.1東方航空公司財(cái)務(wù)風(fēng)險(xiǎn)的現(xiàn)狀…………………………………….()2.2東方航空公司風(fēng)險(xiǎn)的控制…………
