摘要
近年来,大型集团企业日益成为企业组织形式发展的主要方向,然而伴随企业组织规模的扩大与组织层级的增多,财务风险的传导性与危害性变得更加显著,因而如何遏制随企业规模扩张而不断增大的财务风险便成为一个亟需解决的问题。本文利用规范研究方法,依据系统性、环境分析起点等原则,构建了包括目标层、管理层和基础层三个层面,管理目标、实施主体、程序方法、保障体系和管理基础五要素在内的新型集团企业财务风险管理框架,从宏观视角建立了自上而下的风险管理体系,为促进我国集团企业财务风险管理做出了一定的理论贡献。
Recently, large conglomerates have become the main form of organization of enterprises. However, with the development of the enterprises' scale as well as hierarchy, the conductivity and harmfulness of financial risks have also become much more obvious. Therefore, how to suppress the financial risks which grows together with the scale becomes an urgent problem. According to the principles of systematicness and environmental analysis as the starting point, a new management framework of conglomerates' financial risks has been built in this paper by the use of normative research method. The new framework consists of three levels, including destination layer, management layer and base layer, and five key elements, namely, objectives of management, subjects of execution, procedures and methods, security system and basics of management. In that way, from a macro perspective, a top-down risk-management system has been built and makes an important academic contribution to the development of the management of conglomerates' financial risks in China.
出处
《会计研究》
CSSCI
北大核心
2012年第12期50-54,95,共5页
Accounting Research
基金
北京市教委"科研基地-科技创新平台-会计与投资者保护研究基地"项目(PXM_014213_000031)
北京市教委社科计划重点项目(SZ201210011007)
国家社科基金青年项目(11CGL025)的阶段性研究成果
