旅游企业财务风险管理问题探讨
发布时间：2018-12-06 21:27
【摘要】：正一、企业财务风险概述企业财务风险有广义和狭义之分,狭义的财务风险一般是指债务违约发生的可能性,即通过借债筹资的企业在债务到期时不能按时归还本金与利息;而广义的财务风险则泛指企业的实际收益与预期收益的不一致,从而导致企业蒙受损失的可能性。在分析企业的具体行为时,一般使用广义的财务风险概念,一般包括筹资风险、投资风险、资金回收风险和收益分配风险等。这些风险相互联系,构成了完整的企业资金循环链:首先,企业的
[Abstract]:First, the enterprise financial risk summary enterprise financial risk has the broad sense and the narrow sense division, the narrow sense financial risk generally refers to the debt default occurrence possibility, namely through the loan financing enterprise cannot return the principal and the interest on time when the debt is due; The generalized financial risk refers to the inconsistency between the actual income and the expected income, which leads to the possibility that the enterprise will suffer losses. When analyzing the concrete behavior of the enterprise, the general concept of financial risk is used, which includes financing risk, investment risk, fund recovery risk and income distribution risk, etc. These risks are linked to each other and form a complete corporate capital cycle chain: first, the corporate
【作者单位】： 内蒙古财经大学;
【基金】：内蒙古哲学社会科学规划项目“内蒙古地区佛教旅游资源开发探究”(编号:NJSY11091)的阶段性研究成果
【分类号】：F590.66
[Abstract]:First, the enterprise financial risk summary enterprise financial risk has the broad sense and the narrow sense division, the narrow sense financial risk generally refers to the debt default occurrence possibility, namely through the loan financing enterprise cannot return the principal and the interest on time when the debt is due; The generalized financial risk refers to the inconsistency between the actual income and the expected income, which leads to the possibility that the enterprise will suffer losses. When analyzing the concrete behavior of the enterprise, the general concept of financial risk is used, which includes financing risk, investment risk, fund recovery risk and income distribution risk, etc. These risks are linked to each other and form a complete corporate capital cycle chain: first, the corporate
【作者单位】： 内蒙古财经大学;
【基金】：内蒙古哲学社会科学规划项目“内蒙古地区佛教旅游资源开发探究”(编号:NJSY11091)的阶段性研究成果
【分类号】：F590.66
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1 潘宇斌;李群伟;;论集团公司财务风险管理与控制[J];广西大学学报(哲学社会科学版);2006年S1期
2 李a\R，
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