企業(yè)集團(tuán)財務(wù)風(fēng)險管理與控制研究

1、Bus in ess en terprise group finan cial risk man ageme ntand con trol research企業(yè)集團(tuán)財務(wù)風(fēng)險管理與控制研究、 The content of bus in ess en terprise group finan cial riskman ageme nt一、企業(yè)集團(tuán)財務(wù)風(fēng)險管理的內(nèi)涵The bus in ess en terprise group is to take a bus in ess en terprise with strong real stre nght as corpus, with produce

2、 power coupli ng for the main Niu take and assist it with the product, tech niq ue, economy, con tract etc. various Nius to take, comb ine several bus in ess en terprises, unit together, form of the econo mic con sociati on body of multilayers and many legal pers on s.For promise the bus in ess en t

3、erprise group healthily has preface ground to develop and stre ngthe n man ageme nt and con trol of bus in ess en terprise group finan cial risk is particularly n ecessity.企業(yè)集團(tuán)是以一個實力雄厚的企業(yè)為主體，以產(chǎn)權(quán)聯(lián)結(jié)為主要紐帶，輔之以產(chǎn)品、技術(shù)、經(jīng)濟(jì)、契約 等多種紐帶，把多個企業(yè)、單位聯(lián)結(jié)在一起，形成的多層次和多法人的經(jīng)濟(jì)聯(lián)合體。為保證企業(yè)集團(tuán)健康 有序地發(fā)展，加強(qiáng)企業(yè)集團(tuán)財務(wù)風(fēng)險的管理與控制尤為必要。The finan

4、cial risk is finance achievement and the risk of financial sta ndin g.The finan cial risk separates the n arrow sense and the broad sense.The narrow sense financial risk is fallen into debt the causable by the bus in ess en terprise, con cretely say to mean bus in ess en terprise because of lend fun

5、ds but in creme nt of lose the possibility of the ability of repay ing debt and the variability of the bus in ess en terprise profits(shareholder in come);The broad sense finan cial risk means the finance system of bus in ess en terprise in objective existe nee of because of various factor function

6、that is hard or can not anticipate and control, make bus in ess en terprise realizati on of finan cial in come and expectati on finan cial in come occurre nce deviate from, as a result suffer a los ing opportunity or possibility.財務(wù)風(fēng)險是財務(wù)成果和財務(wù)狀況的風(fēng)險。財務(wù)風(fēng)險有狹義和廣義之分。狹義財務(wù)風(fēng)險是由企業(yè)負(fù)債引起的，具體的說是指企業(yè)因為借入資金而增加的喪失償債能力

7、的可能和企業(yè)利潤(股東收益)的可變性； 廣義財務(wù)風(fēng)險是指企業(yè)的財務(wù)系統(tǒng)中客觀存在的由于各種難以或無法預(yù)料和控制的因素作用，使企業(yè)實現(xiàn) 的財務(wù)收益和預(yù)期財務(wù)收益發(fā)生背離，因而蒙受損失的機(jī)會或可能。Risk man ageme nt means that the econo mic un it passes to really recog nize and evaluate to the risk, economy and tech nique means of adopti on reas on able con trol the risk, with minimum of the cost a

8、cquire a kind of management activity of the biggest safe guarantee.The risk man ageme nt lear ns to come from in sura nee to lear n, the risk management passes a control counterplan processing loss risk, if lose to still keep probably taking place after carrying out control counterplan, then can mak

9、e use of a finance counterplan.The finance counterplan is to transfer the loss to the others, or leaves the loss to organization or family inner part.But the capital finance that con duct in depe nden tly in the finance ages, the risk management should become the basic working tale nt of finance man

10、 ageme nt.風(fēng)險管理是指經(jīng)濟(jì)單位通過對風(fēng)險的確認(rèn)和評估，采用合理的經(jīng)濟(jì)和技術(shù)手段對風(fēng)險加以控制，以最 小的成本獲得最大的安全保障的一種管理活動。風(fēng)險管理學(xué)源于保險學(xué)，風(fēng)險管理通過控制對策處理損失 風(fēng)險，如果在實施控制對策后損失仍然可能發(fā)生，則可運用財務(wù)對策。財務(wù)對策是將損失轉(zhuǎn)移給他人，或 將損失留給組織或家庭內(nèi)部。但在財務(wù)獨立經(jīng)營的資本財務(wù)時代，風(fēng)險管理應(yīng)當(dāng)成為財務(wù)管理的基本職能。The finan cial risk man ages to pay atte nti on to bus in ess en terprise value loss, it passes man agem

11、e nt value risk to man age material main factor.F inan cial risk man ageme nt and con trol are bus in ess en terprise groups inner part con trol system of importa nt con stitute part, COSO report regardless in flue nee in the world, is still the related norm system of each nation and region establis

12、hment, all emphasized the importance to carry on the con trol to risk .In the reality, the our country bus in ess enterprise group for identifying risk, management, regardless in subjective con scious ness, still just risk man ageme nt mecha nism construction aspect, all seem to be far far not enoug

13、h.Therefore, have to pay atte nti on to the con structi on of the bus in ess en terprise group risk con trol system.財務(wù)風(fēng)險管理關(guān)注企業(yè)價值損失，它通過管理價值風(fēng)險來管理物質(zhì)要素。財務(wù)風(fēng)險管理與控制是企業(yè) 集團(tuán)內(nèi)部控制體系的重要構(gòu)成部分，無論是影響全球的COSO報告，還是各個國家和地區(qū)制定的相關(guān)規(guī)范制度，都強(qiáng)調(diào)了對風(fēng)險進(jìn)行控制的重要性。現(xiàn)實中，我國企業(yè)集團(tuán)對風(fēng)險的識別、管理，無論是在主觀意 識方面，還是在風(fēng)險管理機(jī)制建設(shè)方面，都顯得遠(yuǎn)遠(yuǎn)不夠。因此，必須注重企業(yè)集團(tuán)風(fēng)險控制體系的建

14、設(shè)。二、 Busin ess en terprise group finan cial risk man ageme nt and theprin ciple of con trol二、企業(yè)集團(tuán)財務(wù)風(fēng)險管理與控制的原則1、In come moderate breezes in sura nee bala need prin ciple。 The riskbala need prin ciple requests group not ability pursue in come, but take no account of to take place losing of possibility

15、, the group carries on of each con crete finance activity, overall an alyze its in come and safety, accord ing to the risk and the in come appropriately bala need request to decide to take what acti on a project, tend ben efit to avoid to harm, fight for acquiri ng more in come.1. 收益、風(fēng)險均衡原則。風(fēng)險均衡原則要求

16、集團(tuán)不能只追求收益，而不考慮發(fā)生損失的可能，集團(tuán)進(jìn) 行的每一項具體的財務(wù)活動，要全面分析其收益性和安全性，按照風(fēng)險和收益適當(dāng)均衡的要求來決定采取 何種行動方案，趨利避害，爭取獲得較多的收益。2、The principle that risk moderation and limit undertake。 Theexistence of the financial risk is an universal fact, but has to be correct toidentify risk in time, control risk, and the definitely biggest ri

17、sk limit, promise a bus in ess en terprise of no rmal safety luck camp.2、風(fēng)險適度、限度承擔(dān)的原則。財務(wù)風(fēng)險的存在是一個普遍的事實，但必須正確及時的識別風(fēng)險，控 制風(fēng)險，并明確最大的風(fēng)險限度，保證企業(yè)的正常安全運營。3、Run before an early warning and effectively evade of principle。The emerge nce of the risk has to in dicate sex, the bus in ess en terprisegroup has to bui

18、ld up the man ageme nt system that the sound risk identifies system, early-warning system and financial risk and thus and effectively evade risk.3. 超前預(yù)警，有效規(guī)避的原則。風(fēng)險的岀現(xiàn)具有預(yù)示性，企業(yè)集團(tuán)必須建立健全風(fēng)險識別系統(tǒng)、預(yù)警 系統(tǒng)和財務(wù)風(fēng)險的管理系統(tǒng)，從而有效規(guī)避風(fēng)險。4、 The ratings cent right management of principle。Want in the group and unify the prem

19、ise of the leadership to man ageme nt and con trol offinancial risk under, practice ratings the management way of right is for cen t.With group exist ing man ageme nt system, accord ing to the female subsidiary rati ngs man ageme nt and con trol of group.4. 分級分權(quán)管理的原則。對財務(wù)風(fēng)險的管理與控制要在集團(tuán)統(tǒng)一領(lǐng)導(dǎo)的前提下，實行分級分權(quán)的管

20、理 辦法。以集團(tuán)現(xiàn)有的管理體制，按照集團(tuán)的母子公司分級管理和控制。三、Guard against and dissolve the counterplan and measure of bus in ess en terprise group finan cial risk三、防范和化解企業(yè)集團(tuán)財務(wù)風(fēng)險的對策與措施（一）Build up sound bus in ess en terprise group finan cial risk to ide ntify with early-war ning system（一）建立健全企業(yè)集團(tuán)財務(wù)風(fēng)險識別與預(yù)警系統(tǒng)Pass to build up e

21、arly-war ning system, in order to judge the size of finan cial risk existe nee, to the in flue nce degree of the group, whether exist harm risk, set up the decision system of financial risk management.通過建立預(yù)警系統(tǒng)，用以判斷財務(wù)風(fēng)險存在的大小，對集團(tuán)的影響程度，是否存在危害性風(fēng)險，構(gòu)建 財務(wù)風(fēng)險管理的決策系統(tǒng)。1、The financial risk identifies 。1.財務(wù)風(fēng)險的識別

22、。The finan cial risk ide ntifies is man age to the finan cial risk contents before the disadva ntageous risk just appeared or appeared, ide ntify, with accurate held various financial risk of signal and it creation reason.The main method that the group financial risk identifies includes:Observe meth

23、od and financial report method on the seene.The spot observes a method n amely pass the various producti on man ageme nt and con crete bus in ess activity of direct observati on group, concrete understand and control various financial risk that the group faces. Finan cial report method, the n pass a

24、cco untan cys data of an alyz ing the bala nce sheet, in come stateme nt and cash discharge form etc. stateme nt, make sure group is what circumsta nce of late nt lose and reas on, carry on to actual value and sta ndard value of main in dex sig n con trast an alysis with make sure the existe nce mod

25、erate breezes of risk in sura nce degree.財務(wù)風(fēng)險識別是對財務(wù)風(fēng)險管理內(nèi)容在不利風(fēng)險剛岀現(xiàn)或?qū)绗F(xiàn)之前，就予以識別，以準(zhǔn)確把握各種財 務(wù)風(fēng)險信號及其產(chǎn)生原因。集團(tuán)財務(wù)風(fēng)險識別的主要方法有：現(xiàn)場觀察法和財務(wù)報表法?，F(xiàn)場觀察法即通 過直接觀察集團(tuán)的各種生產(chǎn)經(jīng)營和具體業(yè)務(wù)活動，具體了解和掌握集團(tuán)面臨的各種財務(wù)風(fēng)險。財務(wù)報表法,即通過分析資產(chǎn)負(fù)債表、損益表和現(xiàn)金流量表等報表的會計資料，確定集團(tuán)在何種情況的潛在損失和原因，對主要指標(biāo)的實際值和標(biāo)準(zhǔn)值進(jìn)行對比分析，以確定風(fēng)險的存在和風(fēng)險程度。2、Financial risk early warning2.財務(wù)風(fēng)險預(yù)警。

26、The financial risk early warning wants before the financial risk physically takes place and catches and keeps watch on various small evide nce to cha nge, with ben efit preve nti on and for adopt an appropriate coun terpla n to fight for time.The group wants to build up a perfect information managem

27、ent system, once discovering financial risk signal, the ability Be accurate to spread into a main personnel in time, in order to preve nt circumsta nces of gradually exte nsion.財務(wù)風(fēng)險預(yù)警是要在財務(wù)風(fēng)險實際發(fā)生之前，捕捉和監(jiān)視各種細(xì)微的跡象變動，以利預(yù)防和為采取適當(dāng)對策爭取時間。集團(tuán)要建立完善的信息管理系統(tǒng)，一旦發(fā)現(xiàn)財務(wù)風(fēng)險信號，就能準(zhǔn)確及時傳至主要人員,以防事態(tài)的逐步擴(kuò)大。（二）Build up a sound ef

28、fective finance control mechanism（二）建立健全有效的財務(wù)控制機(jī)制The bus in ess en terprise group finance man ageme nt style of choice reas on able, han dles good group and of subsidiary of cen tralizati on and cent right relati on .On the foun dati on of appropriate cen tralizati on, the bus in ess en terprise gro

29、up should build up the mecha nism that the power ben efit comb ines together.Set out from the group overall situati on, aim at a differe nt worki ng tale nt sect ion to stipulate a differe nt econo mic resp on sibility, divide the line the econo mic worki ng tale nt of dissimilarity.The group financ

30、e sect ion stre ngthe ns to make policy to the in vestme nt, the research of cost con trol etc. problem, turn con struct ion through a multiform and in ternal market, and the con struct ion of the internal bala nce of acco unts cen ter come excelle nt tur n a finance man ageme nt of behavior.Orga ni

31、ze structure for the orie ntati on flat eve n turn of developme nt trend, the group finance man ageme nt should exte nsively apply a moder n n etwork, in formati on tech nique and speed the in tegrati on of i nformatio n to turn speed.Carry out the bus in ess en terprise resources program ming syste

32、m to pass to orchestrate a bus in ess en terprise process reengin eeri ng and supply cha in man ageme nt to bring into bus in ess en terprise finance a resources in the bus in ess en terprise program ming system, make the limited resources of bus in ess en terprise get full exerti on, raise the econ

33、o mic efficie ncy of bus in ess en terprise.This is the importa nt measure that guards aga inst and dissolves finan cial risk, and is en sure bus in ess en terprise property safety and finance activity efficie ncy effective means.選擇合理的企業(yè)集團(tuán)財務(wù)管理模式，處理好集團(tuán)和子公司之間的集權(quán)與分權(quán)關(guān)系。在適度集權(quán)的基礎(chǔ) 上，企業(yè)集團(tuán)應(yīng)建立權(quán)責(zé)利相結(jié)合的機(jī)制。從集團(tuán)全局岀

34、發(fā)，針對不同的職能部門規(guī)定不同的經(jīng)濟(jì)責(zé)任， 劃分不同的經(jīng)濟(jì)職能。集團(tuán)財務(wù)部門加強(qiáng)對投資決策、成本控制等方面問題的研究，通過各種形式的內(nèi)部 市場化建設(shè)，以及內(nèi)部結(jié)算中心的建設(shè)來優(yōu)化財務(wù)管理行為。為適應(yīng)組織結(jié)構(gòu)扁平化的發(fā)展趨勢，集團(tuán)財 務(wù)管理應(yīng)廣泛應(yīng)用現(xiàn)代化的網(wǎng)絡(luò)、信息技術(shù)，加快信息的集成化速度。在企業(yè)中實施企業(yè)資源規(guī)劃系統(tǒng)通 過將企業(yè)流程再造及供應(yīng)鏈統(tǒng)籌管理納入企業(yè)財務(wù)資源規(guī)劃系統(tǒng)，使企業(yè)有限的資源得到充分的發(fā)揮，提 高企業(yè)的經(jīng)濟(jì)效益。這既是防范與化解財務(wù)風(fēng)險的重要措施，也是確保企業(yè)財產(chǎn)安全和財務(wù)活動效益性的 有效手段。（三）Stren gthe n the finance budget of

35、bus in ess en terprise group man ageme nt（三）加強(qiáng)企業(yè)集團(tuán)的財務(wù)預(yù)算管理The finance budget man ages from the group compa ny orga ni zati on impleme ntati on and the man ageme nt and carries out the whole property that the object in cludes the group this, group subord in ate bus in ess en terprise, and group subord

36、 in ate bus in ess en terprise and con trols a subsidiary.In the finance foundation of budget is predicting and decision, around bus in ess en terprise strategic target, to obta ining of bus in ess en terprise funds in side the certa in period and throw in, bus in ess en terprise man ageme nt achiev

37、eme nt and it funds operati ons like allotme nt,etc, make of con crete arran geme nt.財務(wù)預(yù)算管理由集團(tuán)公司組織實施和管理，實施對象包括集團(tuán)本部、集團(tuán)下屬企業(yè)、以及集團(tuán)下屬企 業(yè)的全資及控股子公司。財務(wù)預(yù)算是在預(yù)測和決策的基礎(chǔ)上，圍繞企業(yè)戰(zhàn)略目標(biāo)，對一定時期內(nèi)企業(yè)資金 的取得和投放、企業(yè)經(jīng)營成果及其分配等資金運作，所作的具體安排。1、 Build up the organization organization of finance budget man ageme nt1.建立財務(wù)預(yù)算管理的組織機(jī)構(gòu)。Then

38、 the Legal Represe ntatives man ageme nt to the group finance budget work of group compa ny is n egative total resp on sibility, establish from releva nt the work ing tale nt sect ion con stitute of finance budget management committee, mainly draw up the target, policy of finance budget, draw up the

39、 con crete measure and way of finance budget management, review, equilibrium finance budget project, the orga ni zati on bottom reaches finance budget and moderates to solve finance budget to draw up with the problem in the performa nee, performa nee circumsta nee orga nize audit and in vestigate fi

40、nance budget, speed up bus in ess en terprise completi on finance budget target.即集團(tuán)公司的法定代表人對集團(tuán)財務(wù)預(yù)算的管理工作負(fù)總責(zé)，成立由有關(guān)職能部門組成的財務(wù)預(yù)算管理委員會，主要擬訂財務(wù)預(yù)算的目標(biāo)、政策，制定財務(wù)預(yù)算管理的具體措施和辦法，審議、平衡財務(wù)預(yù)算 方案，組織下達(dá)財務(wù)預(yù)算，協(xié)調(diào)解決財務(wù)預(yù)算編制和執(zhí)行中的問題，組織審計、考核財務(wù)預(yù)算的執(zhí)行情況， 督促企業(yè)完成財務(wù)預(yù)算目標(biāo)。2、The norm finance budget draws up procedure and method2.規(guī)范財務(wù)預(yù)算的編制程序

41、和方法。Accord ing to the whole developme nt strategy of the group compa ny, accord ing to the procedure of up and dow n comb ine, the rat ings draw up, pursue the class gather, at decisi on of foun dati on up, put forward the bus in ess en terprise group finance budget target.Each budget carries out th

42、e finance budget that the secti on reaches un der the budget committee accord ing to the bus in ess en terprise finance target and policy and comb ines on eself characteristics and the performa nee con diti on of estimate and puts forward detailed this secti on finance budget project, the finance bu

43、dget committee should carry on full moderate, put forward the opinion of first step adjustme nt to the problem of detect ion, and the feedback give to carry out a sect ion to give correct ion concerning the budget, aga in from finance budget committee pursue class the bottom reach each budget perfor

44、ma nee secti on performa nee.據(jù)集團(tuán)公司的整體發(fā)展戰(zhàn)略，按照上下結(jié)合、分級編制、逐級匯總 ”的程序，在決策的基礎(chǔ)上，提岀企業(yè)集團(tuán)財務(wù)預(yù)算目標(biāo)。各預(yù)算執(zhí)行部門按照企業(yè)財務(wù)預(yù)算委員會下達(dá)的財務(wù)預(yù)算目標(biāo)和政策，結(jié)合自身 特點以及預(yù)測的執(zhí)行條件，提岀詳細(xì)的本部門財務(wù)預(yù)算方案，財務(wù)預(yù)算委員會應(yīng)當(dāng)進(jìn)行充分協(xié)調(diào)，對發(fā)現(xiàn) 的問題提岀初步調(diào)整的意見，并反饋給有關(guān)預(yù)算執(zhí)行部門予以修正，再由財務(wù)預(yù)算委員會逐級下達(dá)各預(yù)算執(zhí)行部門執(zhí)行。3、Work well to con trol to con trol with after the eve nt in thebudgetary befor

45、e the eve nt con trol, matter3做好預(yù)算的事前控制、事中控制和事后控制。Each budget carries out a sect ion to periodically report the performa nee circumsta nee of finance budget, to new circumsta nee, new problem and appear deviation bigger and important item, specially pay atte nti on to check to seek reas on to put fo

46、rward the measure suggesti on of improveme nt man ageme nt man ageme nt.各預(yù)算執(zhí)行部門定期報告財務(wù)預(yù)算的執(zhí)行情況，對新情況、新問題及岀現(xiàn)偏差較大的重大項目，要特 別注重查找原因，以提岀改進(jìn)經(jīng)營管理的措施建議。（四）Well make use of solid the information system carry on finance supervisi on（四）充分利用實時信息系統(tǒng)進(jìn)行財務(wù)監(jiān)控The establishme nt, sound and in ter nal finance supervises and con trols a mecha ni sm, is the effective measure that guards