论企业财务风险的防范措施

财务风险是企业在生产经营过程中面临的一个现实问题,企业管理者要对财务风险采取有效的防范措施才会使企业在市场上有立足之地。本文从财务风险的概念着手论述了财务风险的成因及其防范措施。     

试论全球经济萧条背景下的沙棘企业财务战略

在经济萧条背景下，为巩固沙棘企业可持续发展，选择安全稳健和逆势增长的财务战略，防范沙棘企业的经营风险和财务风险，进一步增强企业抵抗市场风险的能力。     

负债经营策略与财务风险浅析

负债是企业一项重要的资金来源，适当举债经营对于企业未来的发展、规模的扩大起着不容忽视的作用。但负债具有财务杠杆效应，既可以给企业带来正面、积极的影响，也可以带来负面、消极的影响。财务风险是由负债筹资引起的风险。通过选择企业最佳资本结构，可使企业的财务风险得到最大限度的控制，实现企业价值最大化。     

试论企业财务风险成因及防范

在市场经济日益发展的今天,企业面临的财务风险较多,如何防范企业财务风险是企业财务管理人员所面临的一个问题.本文旨在通过对财务风险成因的分析,力求找到降低企业财务风险的方法.     

论我国企业内部财务风险的防范

财务风险是企业财务活动中客观存在的因素,它产生于现代企业财务活动本身的多元性、财务环境的复杂性和人们认识的局限性.在市场经济环境下,财务风险始终存在于经营活动中,企业的财务运作和经营活动虽然有可能获得较高的财务收益,但同样也可能面临较大的财务风险.     

企业财务风险的处理与防控

在市场经济环境下,企业财务风险贯穿于各个财务环节,是各种风险因素在企业财务上的集中表现,因而正确有效地识别、处理和防控财务风险对企业发展至关重要。本文对企业财务风险的成因、识别、处理和防控做了分析,并提出了相应的解决策略。     

中小冷链仓储企业财务风险分析及应对措施

随着我国经济的快速发展,冷链仓储行业存在巨大缺口,已经成为物流行业新的投资热点.冷链仓库的前期建设需要大量的资金投入,为了保证企业后续的生存发展,企业需要防范财务风险.根据冷链仓储企业的特点,对其存在的财务风险进行分析,并提出相应的解决对策.     

燃气企业经营权级财务风险分析

指出了燃气行业作为发展十分迅速的能源公用基础设施行业,具有投资规模大、投资回报期长等特点,阐述了财务风险的含义、特征和类型,分析了目前燃气行业企业存在的经营权级财务风险,并提出了防范措施。     

企业并购存在的财务风险及对策初探

近年来，并购作为资本运营的核心形式在企业中频繁实施，企业并购重组带来了高收益的同时也伴随着高风险，而财务风险对并购的成功与否影响最大。因此，正确认识企业并购重组的财务风险，并针对性的采取合理的防范措施，对促使企业并购重组的成功具有关键意义。     

浅谈企业财务预警系统的建立与完善

财务预警系统通过对财务指标的综合分析、预测,及时反映企业经营情况和财务状况的变化,并对企业生产经营各环节发生或将可能发生的风险,发出预警信号,为管理当局提供决策依据。在科技迅速发展的今天,由于现行财务预警系统的不完善性,必须对其进行改革和整合,通过引入计算机辅助管理系统,输入定量的财务指标数据和定性的警示信息,再由输出系统自动处理与相关领域专家知识相结合,从而提供及时准确的财务预警信息,为管理当局有效地规避、防范和控制风险提供可靠的决策依据。     

基于BP神经网络理论的物流金融风险评价模型

介绍物流企业在物流金融服务过程中可能遇到的内外部各类风险,分析风险产生的主要因素,并构建一套完善的物流金融风险评价指标体系。通过应用BP神经网络理论建立物流金融风险评价模型,利用BP神经网络的结构形式及训练原理,调查数据为样本,对该网络进行充分训练与检验,从而得到可对物流金融风险做出准确评价的BP神经网络评价模型,为物流企业发展提供借鉴。     

对林业企业财务制度管理办法的探讨

企业进行会计工作应遵循一定的财务制度,本文以黑龙江省林业设计研究院为例,详细例举了企业财务制度的管理办法。     

吉林省白石山林业局财务状况分析

本文对白石山林业局2011、2012年度的经营和财务状况进行了系统分析，指出了企业经营和财务管理方面存在的问题，从建立健全财务管理制度、强化预算管理、加强内控制度建设等七个方面提出了解决措施。     

Financial returns, stability and risk of cacao-plantain-timber agroforestry systems in Central America

Diversification of agroecosystems has long been recognized as a sound strategy to cope with price and crop yield variability, thus increasing farm income stability and lowering financial risk. In this study, the financial returns, stability and risk of six cacao (Theobroma cacao L.) – laurel (Cordia alliodora (R&P) Oken) – plantain (Musa AAB) agroforestry systems, and the corresponding monocultures, were compared. Production and cost data were obtained from an on-going eight-year old experiment. The agroforestry systems included a traditional system and a replacement series between cacao (278, 370, 556, 741 and 833 plants ha^–1) and plantain (833, 741, 556, 370 and 278 plants ha^–1) with a constant laurel population (timber tree; 69 trees ha^–1). An ex-post analysis was conducted using experimental and secondary data to build a simulation model over a 12-year period under different price assumptions. The probability distribution functions for the three commodity prices were modeled and simulated through time, accounting for their possible autocorrelation and non-normality. The expected net incomes from the agroforestry systems were considerably higher than from monocultures. The agroforestry systems were also less risky. Agroforestry systems with proportionally more cacao than plantain were less risky, but also less stable. The timber component (C. alliodora) was a key factor in reducing farmer's financial risks. Methodologically, the study illustrates a technique to evaluate both expected returns and the corresponding financial risks to obtain a complete, comparable profile of alternative systems. It shows the need to allow for the possibility of non-normality in the statistical distributions of the variables entering a financial risk and return analysis.     

现代企业制度和财务管理模式

本文根据现代企业固有的性质和特点,对我国企业现行的会计管理模式以三个方面进行不详尽的探讨。     

Incorporating economic risk aversion in agroforestry planning

The ability to use a knowledge of past market price fluctuations to reduce the risk of future financial returns is explored in the context of planning an agroforestry system with a cash crop component. It is demonstrated that if past crop price behavior is indicative of future price behavior, planting crops with stable and/or negatively correlated net revenues can reduce the variance of future net revenues and hence decrease the financial risks of agroforestry systems.This research was supported by the Utah Agricultural Experiment Station, Utah State University, Logan, Utah 84322-4845. Approved as journal paper no 3903.     

基于生命周期的虚拟企业风险管理研究

在划分虚拟企业的生命周期的基础上,分析虚拟企业风险的特殊性和风险管理遇到的挑战,构建虚拟企业生命周期风险体系,具体分析虚拟企业外生风险和内生风险的类型及诱因。并给出虚拟企业各生命周期阶段的风险防范对策。     

论经济可持续发展战略下的金融稳定

文章指出金融是否稳定决定了经济可持续发展能否实现,阐释了金融稳定与经济可持续发展的辩证关系,分析了我国当前金融不稳定因素,提出了旨在促进经济可持续发展的维护金融稳定的措施。     

To insure or not to insure? Analysis of foresters' willingness-to-pay for fire and storm insurance

Natural catastrophes in forests have become more damaging in recent years and are expected to further increase according to climate change scenarios. Currently, governmental measures mostly focus on providing financial support, such as direct payments, to forest owners after disasters. However, in the light of more weather extremes, this could lead to a heavier financial burden for national budgets. Therefore, the current financial support system has to be reconsidered with regard to privatizing foresters' risks. Insurance could play a key role, but in many countries forests are rarely insured. In order to explain insurance coverage, we analyzed foresters' preferences regarding fire and storm insurance, which are expressed as their willingness-to-pay (WTP). Therefore, we measured the risk attitude and conducted a discrete choice experiment with 137 German foresters, using various policy and forest enterprise scenarios. Our results show that most foresters have a very low WTP for insurance, and individual risk attitude was not of significant influence. The WTP was higher for fire than for storm insurance, presumably due to liquidity preservation motives. Policy programs involving unconditional support after disaster reduced the WTP. Instead, subsidized insurance premiums increased the WTP and thus, should be considered to establish an efficient insurance market.