摘要
为防范国有煤炭企业财务活动的风险,从目标导向原则、系统性原则、环境分析起点原则、具体问题具体分析原则4个方面阐述了如何构建集团企业财务风险管理框架,并分为目标层、管理层、基础层3层结构,使财务风险得到控制。通过建立完善的风险防范框架,使资本结构趋于完善合理,防范投资风险,加强财务监督体系建设,加强企业税务风险和筹资担保风险的防范,建立财务风险预警机制,从而提高煤炭企业财务安全性。
In order to prevent the risk of the financial activities occurred in the coal enterprises, from a target guide principle,system principle, environment analysis zero principle and certain problem with certain analysis principle, the paper stated how to a financial risk management framework of the group enterprises. The framework would be divided in to three layers structure of a target layer, management layer and base layer in order to control the financial risk. With the establishment of the perfect risk prevention framework, the capital structure could be perfect and rational, the investment risk could be prevented,the construction of the financial supervision system could be enhanced, the prevention of the enterprise tax risk and financing guarantee risk should be enhanced and the early warning mechanism of the financial risk should be established in order to improve the financial security and to effectively identify, prevent and dissolve the financial crisis.
出处
《煤炭经济研究》
2015年第2期64-67,共4页
Coal Economic Research
关键词
财务风险
风险控制
煤炭企业
financial risk
risk control
coal enterprise
