我需要一篇外文文献及翻译!关于企业财务风险防范的内容!要求字数达标、有外国作者的名字和出处。

2024-02-29 03:08

1. 我需要一篇外文文献及翻译!关于企业财务风险防范的内容!要求字数达标、有外国作者的名字和出处。

  一共两篇 ,希望对楼主有用

  什么是财务风险
  财务风险是企业在财务管理过程中必须面对的一个现实问题,财务风险是客观存在的,企业管理者对财务风险只有采取有效措施来降低风险,而不可能完全消除风险。文章通过对企业财务风险类型分析,从中找出不同财务风险产生的具体原因,并试图探索出解决各类财务风险的有效方法。

  当今世界上因财务风险而倒闭破产的公司,甚至是特大公司也不为少见,如2002年世界500强的安然就是一例。因此,忽视财务风险将给我们带来的后果是严重的。

  财务风险的定义和基本类型
  财务风险是指企业在各项财务活动中由于各种难以预料和无法控制的因素,使企业在一定时期、一定范围内所获取的最终财务成果与预期的经营目标发生偏差,从而形成的使企业蒙受经济损失或更大收益的可能性。企业的财务活动贯穿于生产经营的整个过程中,筹措资金、长短期投资、分配利润等都可能产生风险。

  根据风险的来源可以将财务风险划分为:

  1.筹资风险
  筹资风险指的是由于资金供需市场、宏观经济环境的变化,企业筹集资金给财务成果带来的不确定性。筹资风险主要包括利率风险、再融资风险、财务杠杆效应、汇率风险、购买力风险等。利率风险是指由于金融市场金融资产的波动而导致筹资成本的变动;再融资风险是指由于金融市场上金融工具品种、融资方式的变动,导致企业再次融资产生不确定性,或企业本身筹资结构的不合理导致再融资产生困难;财务杠杆效应是指由于企业使用杠杆融资给利益相关者的利益带来不确定性;汇率风险是指由于汇率变动引起的企业外汇业务成果的不确定性;购买力风险是指由于币值的变动给筹资带来的影响。
  2.投资风险
  投资风险指企业投入一定资金后,因市场需求变化而影响最终收益与预期收益偏离的风险。企业对外投资主要有直接投资和证券投资两种形式。在我国,根据公司法的规定,股东拥有企业股权的25%以上应该视为直接投资。证券投资主要有股票投资和债券投资两种形式。股票投资是风险共担,利益共享的投资形式;债券投资与被投资企业的财务活动没有直接关系,只是定期收取固定的利息,所面临的是被投资者无力偿还债务的风险。投资风险主要包括利率风险、再投资风险、汇率风险、通货膨胀风险、金融衍生工具风险、道德风险、违约风险等。

  3.经营风险
  经营风险又称营业风险,是指在企业的生产经营过程中,供、产、销各个环节不确定性因素的影响所导致企业资金运动的迟滞,产生企业价值的变动。经营风险主要包括采购风险、生产风险、存货变现风险、应收账款变现风险等。采购风险是指由于原材料市场供应商的变动而产生的供应不足的可能,以及由于信用条件与付款方式的变动而导致实际付款期限与平均付款期的偏离;生产风险是指由于信息、能源、技术及人员的变动而导致生产工艺流程的变化,以及由于库存不足所导致的停工待料或销售迟滞的可能;存货变现风险是指由于产品市场变动而导致产品销售受阻的可能;应收账款变现风险是指由于赊销业务过多导致应收账款管理成本增大的可能性,以及由于赊销政策的改变导致实际回收期与预期回收的偏离等。

  4.存货管理风险
  企业保持一定量的存货对于其进行正常生产来说是至关重要的,但如何确定最优库存量是一个比较棘手的问题,存货太多会导致产品积压,占用企业资金,风险较高;存货太少又可能导致原料供应不及时,影响企业的正常生产,严重时可能造成对客户的违约,影响企业的信誉。

  5.流动性风险
  流动性风险是指企业资产不能正常和确定性地转移现金或企业债务和付现责任不能正常履行的可能性。从这个意义上来说,可以把企业的流动性风险从企业的变现力和偿付能力两方面分析与评价。由于企业支付能力和偿债能力发生的问题,称为现金不足及现金不能清偿风险。由于企业资产不能确定性地转移为现金而发生的问题则称为变现力风险。

  企业财务风险的成因
  企业财务风险产生的原因很多,既有企业外部的原因,也有企业自身的原因,而且不同的财务风险形成的具体原因也不尽相同。企业产生财务风险的一般原因有以下几点:

  1.企业财务管理宏观环境的复杂性是企业产生财务风险的外部原因。企业财务管理的宏观环境复杂多变,而企业管理系统不能适应复杂多变的宏观环境。财务管理的宏观环境包括经济环境、法律环境、市场环境、社会文化环境、资源环境等因素,这些因素存在企业之外,但对企业财务管理产生重大的影响。

  2.企业财务管理人员对财务风险的客观性认识不足。财务风险是客观存在的,只要有财务活动,就必然存在着财务风险。然而在现实工作中,许多企业的财务管理人员缺乏风险意识。风险意识的淡薄是财务风险产生的重要原因之一。

  3.财务决策缺乏科学性导致决策失误。财务决策失误是产生财务风险的又一主要原因。避免财务决策失误的前提是财务决策的科学化。

  4.企业内部财务关系不明。这是企业产生财务风险的又一重要原因,企业与内部各部门之间及企业与上级企业之间,在资金管理及使用、利益分配等方面存在权责不明、管理不力的现象,造成资金使用效率低下,资金流失严重,资金的安全性、完整性无法得到保证。这主要存在于一些上市公司的财务关系中,很多集团公司母公司与子公司的财务关系十分混乱,资金使用没有有效的监督与控制。

  化解财务风险的主要措施
  企业财务风险是客观存在的,因此安全消除财务风险是不可能的,也是不现实的。对于企业财务风险,只能采取尽可能的措施,将其影响降低到最低的程度。

  1.化解筹资风险的主要措施:

  当企业的经营业务发生资金不足的困难时,可以采取发行股票、发行债券或银行借款等方式来筹集所需资本。

  2.化解投资风险的主要措施:

  从风险防范的角度来看,投资风险主要应该通过控制投资期限、投资品种来降低。一般来说,投资期越长,风险就大,因此企业应该尽量选择短期投资。而在进行证券投资的时候,应该采取分散投资的策略,选择若干种股票组成投资组合,通过组合中风险的相互抵消来降低风险。在对股票投资进行风险分析中,可以采用β系数的分析方法或资本资产定价模型来确定不同证券组合的风险。β系数小于1,说明它的风险小于整个市场的平均风险,因而是风险较小的投资对象。

  3.化解汇率风险的主要措施:

  (1)选择恰当合同货币。在有关对外贸易和借贷等经济交易中,选择何种货币作为计价货币直接关系到交易主体是否将承担汇率风险。为了避免汇率风险,企业应该争取使用本国货币作为合同货币,在出品、资本输出时使用硬通货,而在进口、资本输入时使用软通货。同时在合同中加列保值条款等措施。

  (2)通过在金融市场进行保值操作。主要方法有现汇交易、期货交易、期汇交易、期权交易、借款与投资、利率—货币互换、外币票据贴现等。

  (3)对于经济主体在资产负债表会计处理过程中产生的折算风险,一般是实行资产负债表保值来化解。这种方法要求在资产负债表上以各种功能货币表示的受险资产与受险负债的数额相等,从而使其折算风险头寸为零,只有这样,汇率变动才不致带来折算上的损失。

  (4)经营多样化。即在国际范围内分散其销售、生产地及原材料来源地,通过国际经营的多样化,当汇率出现变化时,管理部门可以通过比较不同地区生产、销售和成本的变化趋利避害,增加在汇率变化有利的分支机构的生产,而减少汇率变化不利的分支机构的生产。

  (5)财务多样化。即在多个金融市场以多种货币寻求资金的来源和资金去向,实行筹资多样化和投资多样化,这样在有的外币贬值,有的外币升值的情况下,公司就可以使绝大部分的外汇风险相互抵消,从而达到防范风险的目的。

  4.化解流动性风险的主要措施:

  企业的流动性较强的资产主要包括现金、存货、应收账款等项目。防范流动性风险的目的是在保持资产流动性的前提下,实现利益的最大化。因此应该确定最优的现金持有量、最佳的库存量以及加快应收账款的回收等。我们都很清楚持有现金有一个时间成本的问题,手中持有现金过多,显然会由于较高的资金占用而失去其他的获利机会,而持有现金太少,又会面临资金不能满足流动性需要的风险。因此企业应该确定一个最优的现金持有量,从而在防范流动性风险的前提下实现利益的最大化。

  5.化解经营风险的主要措施:

  在其他因素不变的情况下,市场对企业产品的需求越稳定,企业未来的经营收益就越确定,经营风险也就越小。因此企业在确定生产何种产品时,应先对产品市场做好调研,要生产适销对路的产品,销售价格是产品销售收入的决定因素之一,销售价格越稳定,销售收入就越稳定,企业未来的经营收益就越稳定,经营风险也就越小。

  The Infrared Technology as the humanity knew that the nature, the exploration natural one kind of new modern tool, has been applied generally by various countries in the biology, the medicine, the geoscience and so on scientific field as well as the military reconnaissance aspect. But is very complex as a result of the goal infrared radiation, the factor are many, the infrared hot image's clarity is inferior to the visible image far, but people in use infrared hot chart analysis question time, hoped frequently simultaneously sees the visible light information and the infrared information. As the computer vision domain and an image understanding's important technology, the image fusion simultaneously observed the infrared hot information and the visible light information for the people have provided an effective method. This article research mainly take the infrared imagery and the visible light image as the information processing goal, through will carry on the contrastive analysis to each image fusion processing method, will summarize an effect good method, will then use with the matlab procedure to realize these methods and to carry on the comparison again to the fusion effect. this article first introduced the image fusion engineering research background and the domestic and foreign research tendency. Then introduced the image fusion's basic concept, the level, have made the comparison to each level's fusion. Then introduced the image fusion's Pyramid algorithm, and has carried on the analysis, the comparison to these algorithms, finally the matlab procedure has realized these methods. as a result of the wavelet transformation in the information analysis and the information processing domain's good performance, this article used the great length to introduce that the wavelet the knowledge, realized the image fusion with the fusion effect good small wave packet's method, through used the objective indicator the appraisal to prove based on the small wave packet's fusion was one very good fusion method. key word: Image fusion, wavelet transformation Pyramid algorithm, multi-resolution analysis, fusion rule, fusion appraisal


  从分析财务风险入手,阐述其含义、特征以及种类等内容;在此基础上对财务风险产生的原因进行深入细致的分析研究,分析总结出财务风险产生的内因和外因诸方面;从而提出树立风险意识,建立有效的风险防范机制;建立和完善财务管理系统,以适应财务管理环境变化;建立财务风险预警机制,加强财务危机管理;提高财务决策的科学化水平,防止因决策失误而产生的财务风险;通过防范内部制度,建立约束机制来控制和防范财务风险五个方面的财务风险防范措施以及自我保险、多元化风险控制、风险转移、风险回避、风险降低五种技术方法。只有控制防范和化解企业财务风险,才能确保企业在激烈的市场竞争中立于不败之地。
  财务风险的成因
  (一)外部原因
  1、国家政策的变化带来的融资风险。一般而言,由于中小企业生产经营不稳定。一国经济或金融政策的变化,都有可能对中小企业生产经营、市场环境和融资形式产生一定的影响。从2007 年开始,我国加大了对宏观经济的调控力度,央行第四次提高存款准备金率,尤其是实行差额准备金制度使直接面向中小企业服务的中小商业银行信贷收紧,中小企业的资金供给首先受阻,融资风险徒增不少,中小企业也因无法得到急需资金而被迫停产或收缩经营规模。2、银行融资渠道不流畅造成的融资风险。企业资金来源无非是自有资金和对外融资两种方式。在各种融资方式中,银行信贷又是重要的资金来源,但是银行在国家金融政策以及自身体制不健全等情况的影响下,普遍对中小企业贷款积极性不高,使其贷款难度加大,增加了企业的财务风险。
  (二)内部原因1、盲目扩张投资规模。有相当一部分的中小企业在条件不成熟的情况下,仅凭经验判断片面追求公司外延的扩大,忽略了公司内涵和核心竞争力,造成投资时资金的重大浪费。2、投资决策失误。对企业来说,正确的产业选择是生存发展的战略起点。但一些企业在选择产业过程中,往往忽视了“产业选择是一个动态过程”的观念,不能敏锐地把握产业演变的趋势和方向。3、投资合作伙伴选择不当。企业在做出投资决策时,一定要充分考虑合作伙伴的资质、信誉,并应具备承担相应风险能力。4、诚信不足。中小企业信用不足是一个普遍现象。因此,银行要向中小企业提供贷款或投资人要向中小企业进行投资就不得不加大人力资源的投入以提高信息的收集和质量分析。这一方面加大了银行或投资人的贷款和投资成本。另一方面也给中小企业的融资带来困难。能否融通到资金,能融通到多少资金,中小企业的融资存在很大的不确性。
  1 the meaning of financial risk
  Ye at "small and medium-sized financial risk assessment and control of research" that the financial risk is the possibility of corporate insolvency and shareholders, the proceeds of uncertainty, it is difficult because of enterprise funds, to adopt a different mode of financing brought about by risk.
  Starting from the analysis of financial risk on its meaning, characteristics and types of content; at this based on the causes of the financial risk to conduct in-depth analysis and detailed research, analysis concludes that the financial risks arising from internal factors and external aspects; in turn, establish a risk awareness, the establishment of an effective risk prevention mechanism; set up and improve the financial management system to meet the financial management of environmental change; set up the financial risk early warning mechanism, strengthen the financial crisis management; improve the scientific level of financial decision-making to prevent due to poor decisions arising from the financial risk; through internal systems to prevent the establishment of binding mechanisms to control and guard against financial risk in five areas of financial risk prevention measures as well as self-insurance, diversification of risk control, risk transfer, risk averse, risk reducing the five techniques. Only controlled enterprises to guard against and defuse financial risks, in order to ensure that enterprises in the fierce competition in the market in an invincible position.

  The causes of the financial risks

  (A) external causes
  1, the national policy changes brought about by the financing risk. Generally speaking, small and medium-sized production and operation because of instability. A country's economy or monetary policy changes, there may be small and medium-sized production and management, market conditions and financing forms have a certain impact. Beginning in 2007, our country has increased the intensity of macroeconomic regulation and control, the central bank to raise the fourth time the deposit reserve ratio, in particular, are ready to implement the difference between a direct deposit system to make small and medium-sized service-oriented small and medium-sized commercial banks to tighten credit, SMEs First of all, the capital supply disruption, the risk of inviting a lot of financing, SMEs also in urgent need of funds can not be forced to stop production or the scale of downsizing. 2, bank financing channels for non-financial risks caused by fluid. Corporate sources of funds are nothing more than its own funds and external financing in two ways. In various modes of financing, the bank credit is also an important source of funds, but banks in the country's financial policies as well as their own sound system is not under the influence of such circumstances, the general enthusiasm for SME lending is not high, their loans more difficult to increase the the enterprise's financial risk.
  (B) internal factors one, blind expansion of investment scale. There is a considerable number of conditions are not ripe for the SMEs in the circumstances, only the experience of one-sided pursuit of companies to determine the expansion of the extension, ignore the company's content and core competitiveness, resulting in a major capital investment wasted. 2, the investment decision-making errors. For business, the correct selection of industries are the starting point for the survival and development strategy. However, some industrial enterprises in the selection process, the often overlooked "industry is a dynamic selection process" concept, should not a keen grasp of industry trends and direction of evolution. 3, improper selection of investment partners. Enterprises to make investment decisions, we must give full consideration to qualified partners, reputation, and should have to bear the corresponding risks. 4, less than honest. Lack of SME credit is a common situation. Therefore, small and medium-sized banks to provide loans or investments to small and medium-sized people had to step up investment on human resources in order to improve the quality of information collection and analysis. This respect has increased the investment bank or person lending and investment costs. On the other hand also give small and medium enterprises financing difficult. Ability to finance capital, to finance the number of funds, the financing of SMEs exist great uncertainties.

我需要一篇外文文献及翻译!关于企业财务风险防范的内容!要求字数达标、有外国作者的名字和出处。

2. 我需要一篇外文文献及翻译!关于企业财务风险防范的内容!要求字数达标、有外国作者的名字和出处

我需要一篇外文文献及翻译!关于企业财务风险防范的内容!要求字数达标、有外国作者的名字和出处
共两篇 ,希望对楼主有用

什么是财务风险 
财务风险是企业在财务管理过程中必须面对的一个现实问题,财务风险是客观存在的,企业管理者对财务风险只有采取有效措施来降低风险,而不可能完全消除风险。文章通过对企业财务风险类型分析,从中找出不同财务风险产生的具体原因,并试图探索出解决各类财务风险的有效方法。 

当今世界上因财务风险而倒闭破产的公司,甚至是特大公司也不为少见,如2002年世界500强的安然就是一例。因此,忽视财务风险将给我们带来的后果是严重的。 

财务风险的定义和基本类型 
财务风险是指企业在各项财务活动中由于各种难以预料和无法控制的因素,使企业在一定时期、一定范围内所获取的最终财务成果与预期的经营目标发生偏差,从而形成的使企业蒙受经济损失或更大收益的可能性。企业的财务活动贯穿于生产经营的整个过程中,筹措资金、长短期投资、分配利润等都可能产生风险。 

根据风险的来源可以将财务风险划分为: 

1.筹资风险 
筹资风险指的是由于资金供需市场、宏观经济环境的变化,企业筹集资金给财务成果带来的不确定性。筹资风险主要包括利率风险、再融资风险、财务杠杆效应、汇率风险、购买力风险等。利率风险是指由于金融市场金融资产的波动而导致筹资成本的变动;再融资风险是指由于金融市场上金融工具品种、融资方式的变动,导致企业再次融资产生不确定性,或企业本身筹资结构的不合理导致再融资产生困难;财务杠杆效应是指由于企业使用杠杆融资给利益相关者的利益带来不确定性;汇率风险是指由于汇率变动引起的企业外汇业务成果的不确定性;购买力风险是指由于币值的变动给筹资带来的影响。 
2.投资风险 
投资风险指企业投入一定资金后,因市场需求变化而影响最终收益与预期收益偏离的风险。企业对外投资主要有直接投资和证券投资两种形式。在我国,根据公司法的规定,股东拥有企业股权的25%以上应该视为直接投资。证券投资主要有股票投资和债券投资两种形式。股票投资是风险共担,利益共享的投资形式;债券投资与被投资企业的财务活动没有直接关系,只是定期收取固定的利息,所面临的是被投资者无力偿还债务的风险。投资风险主要包括利率风险、再投资风险、汇率风险、通货膨胀风险、金融衍生工具风险、道德风险、违约风险等。 

3.经营风险 
经营风险又称营业风险,是指在企业的生产经营过程中,供、产、销各个环节不确定性因素的影响所导致企业资金运动的迟滞,产生企业价值的变动。经营风险主要包括采购风险、生产风险、存货变现风险、应收账款变现风险等。采购风险是指由于原材料市场供应商的变动而产生的供应不足的可能,以及由于信用条件与付款方式的变动而导致实际付款期限与平均付款期的偏离;生产风险是指由于信息、能源、技术及人员的变动而导致生产工艺流程的变化,以及由于库存不足所导致的停工待料或销售迟滞的可能;存货变现风险是指由于产品市场变动而导致产品销售受阻的可能;应收账款变现风险是指由于赊销业务过多导致应收账款管理成本增大的可能性,以及由于赊销政策的改变导致实际回收期与预期回收的偏离等。 

4.存货管理风险 
企业保持一定量的存货对于其进行正常生产来说是至关重要的,但如何确定最优库存量是一个比较棘手的问题,存货太多会导致产品积压,占用企业资金,风险较高;存货太少又可能导致原料供应不及时,影响企业的正常生产,严重时可能造成对客户的违约,影响企业的信誉。 

5.流动性风险 
流动性风险是指企业资产不能正常和确定性地转移现金或企业债务和付现责任不能正常履行的可能性。从这个意义上来说,可以把企业的流动性风险从企业的变现力和偿付能力两方面分析与评价。......


希望采纳,谢谢

3. 求中小企业财务风险控制问题的研究--英文文献3000字左右,不要百度文库里的那种

1 the meaning of financial risk 
Ye at "small and medium-sized financial risk assessment and control of research" that the financial risk is the possibility of corporate insolvency and shareholders, the proceeds of uncertainty, it is difficult because of enterprise funds, to adopt a different mode of financing brought about by risk. 
Starting from the analysis of financial risk on its meaning, characteristics and types of content; at this based on the causes of the financial risk to conduct in-depth analysis and detailed research, analysis concludes that the financial risks arising from internal factors and external aspects; in turn, establish a risk awareness, the establishment of an effective risk prevention mechanism; set up and improve the financial management system to meet the financial management of environmental change; set up the financial risk early warning mechanism, strengthen the financial crisis management; improve the scientific level of financial decision-making to prevent due to poor decisions arising from the financial risk; through internal systems to prevent the establishment of binding mechanisms to control and guard against financial risk in five areas of financial risk prevention measures as well as self-insurance, diversification of risk control, risk transfer, risk averse, risk reducing the five techniques. Only controlled enterprises to guard against and defuse financial risks, in order to ensure that enterprises in the fierce competition in the market in an invincible position. 
2.2 The causes of the financial risks

(A) external causes 
1, the national policy changes brought about by the financing risk. Generally speaking, small and medium-sized production and operation because of instability. A country's economy or monetary policy changes, there may be small and medium-sized production and management, market conditions and financing forms have a certain impact. Beginning in 2007, our country has increased the intensity of macroeconomic regulation and control, the central bank to raise the fourth time the deposit reserve ratio, in particular, are ready to implement the difference between a direct deposit system to make small and medium-sized service-oriented small and medium-sized commercial banks to tighten credit, SMEs First of all, the capital supply disruption, the risk of inviting a lot of financing, SMEs also in urgent need of funds can not be forced to stop production or the scale of downsizing. 2, bank financing channels for non-financial risks caused by fluid. Corporate sources of funds are nothing more than its own funds and external financing in two ways. In various modes of financing, the bank credit is also an important source of funds, but banks in the country's financial policies as well as their own sound system is not under the influence of such circumstances, the general enthusiasm for SME lending is not high, their loans more difficult to increase the the enterprise's financial risk. 
(B) internal factors one, blind expansion of investment scale. There is a considerable number of conditions are not ripe for the SMEs in the circumstances, only the experience of one-sided pursuit of companies to determine the expansion of the extension, ignore the company's content and core competitiveness, resulting in a major capital investment wasted. 2, the investment decision-making errors. For business, the correct selection of industries are the starting point for the survival and development strategy. However, some industrial enterprises in the selection process, the often overlooked "industry is a dynamic selection process" concept, should not a keen grasp of industry trends and direction of evolution. 3, improper selection of investment partners. Enterprises to make investment decisions, we must give full consideration to qualified partners, reputation, and should have to bear the corresponding risks. 4, less than honest. Lack of SME credit is a common situation. Therefore, small and medium-sized banks to provide loans or investments to small and medium-sized people had to step up investment on human resources in order to improve the quality of information collection and analysis. This respect has increased the investment bank or person lending and investment costs. On the other hand also give small and medium enterprises financing difficult. Ability to finance capital, to finance the number of funds, the financing of SMEs exist great uncertainties.
2  国内研究现状
2.1财务风险的含义
叶华在《中小企业财务风险评价与控制研究》中指出财务风险是企业丧失偿债能力的可能性和股东收益的不确定性, 它是由于企业资金困难, 采取不同的筹资方式而带来的风险。
从分析财务风险入手,阐述其含义、特征以及种类等内容;在此基础上对财务风险产生的原因进行深入细致的分析研究,分析总结出财务风险产生的内因和外因诸方面;从而提出树立风险意识,建立有效的风险防范机制;建立和完善财务管理系统,以适应财务管理环境变化;建立财务风险预警机制,加强财务危机管理;提高财务决策的科学化水平,防止因决策失误而产生的财务风险;通过防范内部制度,建立约束机制来控制和防范财务风险五个方面的财务风险防范措施以及自我保险、多元化风险控制、风险转移、风险回避、风险降低五种技术方法。只有控制防范和化解企业财务风险,才能确保企业在激烈的市场竞争中立于不败之地。 
2.2 财务风险的成因
(一)外部原因
1、国家政策的变化带来的融资风险。一般而言,由于中小企业生产经营不稳定。一国经济或金融政策的变化,都有可能对中小企业生产经营、市场环境和融资形式产生一定的影响。从2007 年开始,我国加大了对宏观经济的调控力度,央行第四次提高存款准备金率,尤其是实行差额准备金制度使直接面向中小企业服务的中小商业银行信贷收紧,中小企业的资金供给首先受阻,融资风险徒增不少,中小企业也因无法得到急需资金而被迫停产或收缩经营规模。2、银行融资渠道不流畅造成的融资风险。企业资金来源无非是自有资金和对外融资两种方式。在各种融资方式中,银行信贷又是重要的资金来源,但是银行在国家金融政策以及自身体制不健全等情况的影响下,普遍对中小企业贷款积极性不高,使其贷款难度加大,增加了企业的财务风险。
(二)内部原因1、盲目扩张投资规模。有相当一部分的中小企业在条件不成熟的情况下,仅凭经验判断片面追求公司外延的扩大,忽略了公司内涵和核心竞争力,造成投资时资金的重大浪费。2、投资决策失误。对企业来说,正确的产业选择是生存发展的战略起点。但一些企业在选择产业过程中,往往忽视了“产业选择是一个动态过程”的观念,不能敏锐地把握产业演变的趋势和方向。3、投资合作伙伴选择不当。企业在做出投资决策时,一定要充分考虑合作伙伴的资质、信誉,并应具备承担相应风险能力。4、诚信不足。中小企业信用不足是一个普遍现象。因此,银行要向中小企业提供贷款或投资人要向中小企业进行投资就不得不加大人力资源的投入以提高信息的收集和质量分析。这一方面加大了银行或投资人的贷款和投资成本。另一方面也给中小企业的融资带来困难。能否融通到资金,能融通到多少资金,中小企业的融资存在很大的不确性。

求中小企业财务风险控制问题的研究--英文文献3000字左右,不要百度文库里的那种

4. 论文的摘要需要翻译一篇英文的,是关于企业财务危机预警体系的

  风险无时不有,无处不在。企业往往会面临各种各样的财务风险, 复杂多变的市场环境和内部经营的不可控制因素决定了风险的客观存在。如果企业不能成功地规避风险,危机便会在企业内部机体滋生蔓延。当各种不可预见风险发生后,首当其冲的是企业资金运动的中枢--财务系统,财务状况的逐步恶化将引发财务危机,而当危机扩散到企业无法承受的限度时,全面危机则一触即发,因此进行财务风险管理至关重要。企业若能建立良好的风险监控和预警指标系统,预先诊断出危机信号,并积极采取相宜的有效措施,便能将危机消灭于萌芽阶段。�
  财务危机是指由财务状况的不断恶化而产生的,即将危及企业生存的一种状态。任何一个企业的财务危机都有一个逐步显现,不断恶化的过程。财务管理者应当对企业的财务运营过程进行跟踪、监控,建立财务危机的警报系统,及早发现财务危机,预防或避免可能发生的失败。�

  �
  它是指运用单一财务比率的走势来预测企业可能出现的财务危机状况。当企业模型中所涉及的几个财务比率趋势恶化时,通常是财务危机发生的先兆。潜在危机的根源,即管理绩效的优劣最终体现在财务成果上;而财务成果生成过程的质量或可靠性又直接影响着危机的表现形式和经济后果;财务成果运行过程的持续性保障主要体现为营运效率。因而,可以通过潜在危机的直接表现信号即现金流的匾乏、过程信号即盈利能力的衰减和最终表现信号即企业经营效率的低下三个方面进行具体指标的设置。�
  � 企业在选择理财方案时,应综合评价各种方案可能产生的财务风险,在保证财务管理目标实现的前提下,选择风险较小的方案,以达到回避财务风险的目的。
  企业面对客观存在的财务风险,努力采取措施降低财务风险的方法。降低风险法可以采取三种策略:一是通过支付一定的代价,减少风险损失出现的可能性,降低损失程度。
  对于风险投资方案,企业可以与其他企业共同经营、共同出资、收益共享、风险共担,这样就将应由本企业独家承担的风险,改为由联营企业之间共同承担。
  事实上、任何危机预警模型都只能为分析人员提供关于企业财务危机发生可能性的线索,而并不能确切地告知是否会发生财务危机,它并不能替代经营者解决。无疑它更需要分析者对企业财务状况具有敏锐的洞察力,包括对整个宏观走势的判断和把握。企业应根据本身的行业或产业特质,直接或间接、简单或综合地运用各项指标,并借助专业人员、咨询公司等对企业行业地位、前景分析的判断,在长期的实践中构造适合的预测模式和寻找化解危机的方法。�
  希望对楼主有帮助!

5. 企业财务风险管理摘要 求翻译成英文!!!

With the modern enterprise management system of continuous development, financial management in the business management activity important position clearly highlighted, financial management is the core of enterprise management, the financial risk as a signal, can be fully integrated to reflect the operating condition. Therefore, financial risk management has already become the daily management of the business enterprise is a very important task.

Enterprise financial risk is an objective fact, exist in enterprise production and management of all aspects, the financial risk can comprehensively reflect the operation of enterprises, enterprises should strengthen financial management, conduct regular financial analysis, establish risk early warning system of enterprise financial risk, a reasonable forecast, and scientific financial decision making, through the risk avoidance and risk control method, in a certain extent, effective prevention of financial risks, the risk of enterprises because of the losses to a minimum, safeguard the interests of enterprises. This paper introduces the meaning of corporate financial risk and the causes, this paper establishes the warning system of enterprise financial risk importance, and discusses how to establish the effective risk management mechanism, perfect the management organization of the risk, to help enterprises to guard against financial risks.

嘿嘿,你看看吧

企业财务风险管理摘要 求翻译成英文!!!

6. 跪求 有关于企业财务风险的参考文献 英文的 4-5个

  你好,类似的参考文献也比较多,我们简单写出几条。
  
  1. Sharpe W F. Capital asset prices:A theory of market equilibrium under conditions of risk[J].Journal of Finance,1964.425-442.
  
  2. Scholes M. Global financial markets,derivative securities,and systematic risks[J].Journal of Risk and Uncertainty,1996.271-286.
  
  3. Hamada R S. The effects of the firm's capital structure on the systematic risk of common stocks[J].Journal of Finance,1972.435-452.
  
  4. Bowman R. The theoretical relationship between systematic risk and financial(accounting) variables[J].Journal of Finance,1979,(03):617-630.
  
  5. Bowman R. The theoretical relationship between systematic risk and financial (accounting)variables-reply[J].Journal of Finance,1981.749-750.
  
  6. Lev B. On the association between leverage and risk[J].Journal of Financial and Quantitative Analysis,1974.627-642.
  
  7. Mandelker G N,Rhee S G. The impact of the degrees of operating and financial leverage on systematic risk of common stock[J].Journal of Financial and Quantitative Analysis,1984,(01):45-57.
  
  8. Ball R,Brown P. Portfolio theory and aocounting[J].Journal of Accounting Research,1969.300-323.
  
  9. Beaver W H,Kettler P,Scholes M. The association between market-determined and accounting-determined risk measures[J].The Accounting Review,1970.654-682.
  
  10. Beaver W H,Manegold J. The association between market-determined and accounting-determined measures of systematic risk:Some further evidence[J].Journal of Financial and Quantitative Analysis,1975.231-284.
  
  欢迎交流,如果我的回答能帮到你一点,请及时采纳,也是一份鼓励吧。

7. 有关财务风险的外国文献

1.An Analysis of Avoiding Financial Market Risk Based on Market Structures作者:冯晓宪,王传鹏  刊名:长沙理工大学学报(社会科学版)  出版日期:2008  期号:第1期  
2.Hot Money, National Risk?作者:Chuntao,Yu  刊名:中国对外贸易:英文版  出版日期:2010  期号:第1期  
3.Modeling dependence based on mixture copulas and its application in risk management刊名:Applied Mathematics:A Journal of Chinese Universities(Series B)  出版日期:2009  期号:第4期  
4.On enterprise financial risk作者:Sheng,Yuxin,Gu,Shouyi  刊名:财会月刊  出版日期:1998  期号:第12期  
5.Financial Risk: a Major Threat in the Development of the World Economy刊名:经济研究参考  出版日期:1999  期号:第50期  
6.Strengthen the financial risk control perform the ideal capital composition作者:Ren,Weidong  刊名:财会月刊  出版日期:1998  期号:第8期  
7.Drug Benefit Plans under Managed Care:To What Ex-tent Do Older Subscribers Selecting Less Drug Coverage Put Themselves at Increased Financial Risk?作者:Susan,E.Andrade,and,Jerry,H.Gurwitz  刊名:JOURNAL OF THE AMERICAN GERIATRICS SOCIETY  出版日期:2002  期号:第1-3期  
8.Reserve Accumulation not the Culprit of Instability in the International Monetary System作者:HU JIANGYUN  刊名:今日中国(英文版)  出版日期:2013  期号:第3期  
9.The First Two Moments of Aggregate Claims in a Markovian Environment刊名:数学研究与评论  出版日期:2010  期号:第6期  
10.证券业创新的风险及其防范思路:基于美国证券工具创新的教训作者:马保明  刊名:西安交通大学学报(社会科学版)  出版日期:2009  期号:第4期  
11.Joint Effort on Economic Crisis刊名:北京周报(英文版)  出版日期:2009  期号:第1期  
12.金融危机监测指标体系研究作者:中国银行国际金融研究所课题组  刊名:国际金融研究  出版日期:2010  期号:第3期  
13.PEOPLE/POINTS刊名:北京周报(英文版)  出版日期:2009  期号:第33期  
14.Outlook of World Economy:Sustaining the Recovery刊名:中国对外贸易(英文版)  出版日期:2010  期号:第1期  
15.人口视角下的金融发展与金融风险防范(英文)作者:赵白鸽  刊名:China Population Today  出版日期:2010  期号:第4期

有关财务风险的外国文献