摘要
市场经济的确立,伴随着风险的出现,要求企业经营决策不仅要考虑到经济性、收益性,而且要考虑风险性,而财务风险管控的重点则是对可能出现的主要财务风险进行超前的识别和管理,以避免由财务风险转化为财务危机和生存危机,从而使企业获得持续生存和持续发展。基于上述背景,本文在对国内外财务风险识别领域的研究成果进行总结和评价的基础上,从定性和定量角度对财务风险的识别方法进行深入、系统的探讨,以期建立更加完善的财务风险识别体系。
The establishment of the market economy along with the risks requires that the operations and decision making of the enterprises have to take the economy and income into consideration at the same time think about the risks.The important point of financial controlling is to identify and manage potential financial risks in advance to avoid financial risks to turn into financial crisis and survival crisis so that the enterprises are able to keep survivals and sustain development.Based on the background above stated,the paper summarizes and assess the research results in the fields of financial risk identification at home and abroad and gives a deep and systematical discussion about the approaches of financial risk identification from qualitative and quantitative perspectives in the hope of build more perfect system of financial risk identification.
出处
《企业经济》
CSSCI
北大核心
2011年第1期153-155,共3页
Enterprise Economy
关键词
财务风险
风险识别
预警模型
Financial risk
Risk identification
Warning Model
