摘要
研究目的:国有企业由于存在着治理结构的欠缺,普遍缺乏风险防范机制,三九集团财务危机、中航油(新加坡)公司金融衍生工具交易重大损失,反映出一些企业财务风险管理工作的薄弱性。因此,研究国有企业财务风险特点并采取一定措施进行防范和管理已成为当前所面临的一个重要的课题。研究结论:本文从宏观和微观2个角度,通过对财务风险内涵及其形成根源的阐述,和国有企业财务风险的收集与整理,探索性地提出国有企业规避财务风险可采取5项措施,即理顺国有资产产权关系,依法治理企业;加大产业政策调整力度,规范国有企业投资领域;构建出资人财务监督体系;把风险管理文化融入企业文化建设;加强企业内部管理,提高财务决策的科学化水平。
Research purposes： Some of Chinese state - owned enterprises are very weak in financial risk management and prevention because of their defaults in governing structure and lacking the financial risk prevention system, so it is urgently necessary to do the study on the characteristics of financial risk to Chinese state - owned enterprise and the countermeasures for it.
Research conclusions：From macroscopic and microscopic angles, this paper analyzes the intensions and reasons for producing the financial risk to Chinese state - owned enterprise and presents five measures for prevention of financial risk to Chinese state - owned enterprise ： （ 1 ） The property right relation of state - owned assets should be made clearly and the enterprise should be governed legally. （2） The industry adjustment with policy should be strengthened and the investment domain by the enterprise should be standardized. （3） The monitoring system for investor＇s finance should be established. （4） The risk management culture should be integrated into the enterprise culture. （5） The inner management of enterprise should be strengthened to improve the level of scientific decision - making.
出处
《铁道工程学报》
EI
北大核心
2009年第1期107-110,共4页
Journal of Railway Engineering Society
关键词
国有企业
财务风险
根源
措施
state - owned enterprise
financial risk
root resource
measure
