【作者】 贾素伟；

【导师】 张双才；

【作者基本信息】 河北大学 ， 企业管理， 2009， 硕士

【摘要】 日益复杂的社会环境和经济环境使企业面对的内外部不确定性因素迅速增多,加之人类认识的局限性,更使得企业的生存和发展面临着各种各样的风险。长虹、德隆、中航油等大型企业集团风险管理失控事件,暴露了我国企业集团在财务风险管理方面的诸多问题,如财务风险意识淡薄、盲目投资扩张、缺乏有效的风险防控措施等等,企业集团财务风险管理水平亟需提升。财务风险管理能够使企业集团有效地应对集团面临的财务风险和机会,增强其创造价值的能力,能够从根本上提高企业集团财务管理的水平,.是国内企业集团实现与国际接轨的必要条件。因此,对于企业集团财务风险管理的研究具有重要的现实指导意义。本文主要运用文献研究、理论研究同例证研究相结合的方法进行研究,并积极将系统论及控制论等理论应用到财务风险管理系统的建设中。文章分为五部分,第一部分为绪论,包括研究的背景和意义、文献综述、研究内容与方法、论文的创新之处和不足；第二部分对企业集团的内涵进行了科学界定,对企业集团财务风险的特征和企业集团财务风险管理的基本涵义加以明确,为研究工作的开展奠定了良好的基础；第三部分明晰我国企业集团财务风险管理的现状,如：财务风险意识薄弱、财务风险管理人才匮乏、财务决策机制虚化等,并细致剖析其深层次的原因；通过相关基础理论借鉴,第四部分对我国企业集团财务风险管理系统的构成进行理论上的分析、研究和总结,从风险识别、评估、应对、控制四个方面指出了提升我国企业集团财务风险管理水平的若干对策；第五部分对全文进行了总结。笔者在构建集团财务风险管理系统的基础上强调系统的运行,主张通过培育良好的风险管理文化、强调对集团特殊风险的识别、构建财务风险预警系统增强集团风险识别能力,通过财务风险信息系统的建设和评估技术的应用提高集团风险评估的及时性和准确性,指出采用风险回避、降低、分担、承受等应对方法的具体措施,建议建立科学的公司治理机制、全面预算管理制度、实施统一结算加强对财务风险的控制。更多还原

【Abstract】 Increasingly complex social and economic environment makes internal and external uncertainties enterprises facing rapidly increase, coupled with the limitations of human knowledge, the survival and development of enterprises are faced with various risks. Changhong, Delong, China Aviation Oil, such risk management out-of-control cases of large enterprise groups, expose the problems in the financial risk management of enterprise groups in China, such as poor awareness of financial risk, slightless investment and dilation, lack of effective risk prevention and control measures and so on, financial risk management level of enterprise groups need to upgrade urgently. Group Financial Risk Management can effectively deal with the financial risks and the opportunity to enhance its ability to create value, be able to fundamentally improve the enterprise group financial management level, are the necessary conditions for the implementation of the domestic enterprise groups with international practice. Therefore, Enterprise Group financial risk management research has important practical significance.In this paper, the author uses literature study, combines theoretical research study with the example of method to study and actively makes the system and control theory apply to financial risk management system construction. Article is divided into five sections, the first for Preface, including research background and significance, literature review, research contents and methods, the thesis innovations and shortcomings;The second part includes the definition of the enterprise groups, the characteristics of the enterprise groups financial risk, and Enterprise Group Financial Risk Management’s basic meaning, making a good foundation for research; the third part clarifies the status of Enterprise Group Financial Risk Management in our country, such as:a poor sense of financial risk, financial risk management lack of personnel, financial decision-making mechanisms ect, and makes virtual and detailed analysis of its deep-rooted reasons;through drawing on interrelated theories, the fourth part analyzes, researches and summarizes Enterprise Group financial risk management systems in theory, then in risk identification, assessment, response, control four aspects points out of a number of responses to enhance the level of financial risk management of enterprise groups in our country; the fifth part is a summary of the full text.The author emphasizes system operation on the basic of financial risk management system, through fostering good risk management culture, emphasizing on special risk identify of groups, building a financial risk warning system to enhance the ability to identify risk of groups, through financial risk information system construction and using risk assessment technology to improve the the timeliness and accuracy of group risk assessment, points out such specific measures of risk aversion, reducing, sharing and enduring, recommends setting up scientific corporate governance mechanisms, a comprehensive budget management system, the clearing implementation to strengthen the financial risk control.更多还原