導語：內控視角下企業財務風險管理研究一文(wen)來源于(yu)網友上傳，不代(dai)表本站(zhan)觀點(dian)，若(ruo)需要原創文(wen)章可咨詢(xun)客服老師，歡迎參考(kao)。

1.內部控制和財務風險管理研究現狀

財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)內(nei)(nei)(nei)(nei)容(rong)方面(mian)。陳小(xiao)魯認為(wei)(wei)(wei)集團(tuan)公(gong)(gong)司(si)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)控(kong)(kong)制(zhi)的(de)(de)(de)(de)內(nei)(nei)(nei)(nei)容(rong)是(shi)籌(chou)資(zi)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)控(kong)(kong)制(zhi)、投資(zi)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)控(kong)(kong)制(zhi)、運營(ying)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)控(kong)(kong)制(zhi)和(he)分配風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)控(kong)(kong)制(zhi)。而占松濤認為(wei)(wei)(wei)凡能影(ying)響企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)狀況和(he)資(zi)金周轉，可能使企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)在(zai)(zai)當前(qian)或未(wei)來某一(yi)時期(qi)發(fa)生財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)危機的(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)因素都應(ying)納(na)入(ru)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)控(kong)(kong)制(zhi)的(de)(de)(de)(de)范(fan)疇，財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)內(nei)(nei)(nei)(nei)涵(han)已經(jing)(jing)擴大(da)到(dao)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)資(zi)金運動(dong)的(de)(de)(de)(de)方方面(mian)面(mian)。對于風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)現實(shi)狀況的(de)(de)(de)(de)研究(jiu)(jiu)。胡小(xiao)紅認為(wei)(wei)(wei)安然、中航(hang)油等企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)因財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)原因倒(dao)閉破產案(an)例的(de)(de)(de)(de)主要原因是(shi)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)意(yi)識淡薄和(he)沒(mei)有有效(xiao)的(de)(de)(de)(de)防(fang)范(fan)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)。鄭(zheng)涵(han)少則(ze)認為(wei)(wei)(wei)現階(jie)段(duan)經(jing)(jing)濟環境下(xia)(xia)，企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)進入(ru)了(le)集團(tuan)化的(de)(de)(de)(de)成(cheng)(cheng)長發(fa)展(zhan)階(jie)段(duan)，跨地(di)域(yu)經(jing)(jing)營(ying)使得(de)母子(zi)公(gong)(gong)司(si)或者總(zong)分公(gong)(gong)司(si)之(zhi)間(jian)的(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)會(hui)計信(xin)息溝通和(he)交流受(shou)阻，企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)必須在(zai)(zai)擴大(da)經(jing)(jing)營(ying)范(fan)圍和(he)規模的(de)(de)(de)(de)同時加(jia)(jia)(jia)強(qiang)(qiang)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)會(hui)計信(xin)息化建設，以此(ci)來規避(bi)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)所面(mian)臨的(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)。關于內(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)和(he)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)兩(liang)者相融合(he)的(de)(de)(de)(de)研究(jiu)(jiu)。劉印平(ping)等，高秀蘭所持(chi)觀點(dian)大(da)致相同，即企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)內(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)向風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)靠攏的(de)(de)(de)(de)趨勢(shi)正不斷加(jia)(jia)(jia)強(qiang)(qiang)，兩(liang)者的(de)(de)(de)(de)融合(he)越來越深入(ru)，以風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)為(wei)(wei)(wei)主導(dao)、適應(ying)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)內(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)新制(zhi)度正在(zai)(zai)迅(xun)速(su)發(fa)展(zhan)。財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)作(zuo)為(wei)(wei)(wei)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)的(de)(de)(de)(de)一(yi)個核心內(nei)(nei)(nei)(nei)容(rong)，必須要加(jia)(jia)(jia)強(qiang)(qiang)與(yu)內(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)的(de)(de)(de)(de)聯系(xi)，要借助內(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)的(de)(de)(de)(de)功(gong)能進一(yi)步(bu)(bu)加(jia)(jia)(jia)強(qiang)(qiang)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)，使控(kong)(kong)制(zhi)和(he)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)在(zai)(zai)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)方面(mian)發(fa)揮(hui)綜合(he)性的(de)(de)(de)(de)作(zuo)用(yong)。本文(wen)在(zai)(zai)總(zong)結(jie)前(qian)人研究(jiu)(jiu)成(cheng)(cheng)果(guo)的(de)(de)(de)(de)基礎上(shang)，對我國企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)現有內(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)下(xia)(xia)存在(zai)(zai)的(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)問題進行具體分析(xi)，并進一(yi)步(bu)(bu)提出(chu)了(le)內(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)下(xia)(xia)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)防(fang)范(fan)體系(xi)構建的(de)(de)(de)(de)幾點(dian)建議，以為(wei)(wei)(wei)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)完善內(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)，更大(da)程(cheng)度地(di)規避(bi)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)提供借鑒。

2.內部(bu)控制(zhi)和財務(wu)風險管理相關理論

2.1財務風險內涵

財(cai)務(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)是指企業(ye)在(zai)生產經(jing)營活動中，由(you)于(yu)各(ge)種因(yin)(yin)素(su)(su)的(de)(de)(de)(de)(de)影響致使企業(ye)的(de)(de)(de)(de)(de)實(shi)際收(shou)益(yi)偏(pian)(pian)離(li)預期的(de)(de)(de)(de)(de)收(shou)益(yi)的(de)(de)(de)(de)(de)可(ke)(ke)(ke)能性以及(ji)偏(pian)(pian)離(li)程度(du)(du)。財(cai)務(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)從(cong)不(bu)同(tong)的(de)(de)(de)(de)(de)角(jiao)度(du)(du)可(ke)(ke)(ke)以進行不(bu)同(tong)的(de)(de)(de)(de)(de)劃分(fen)。從(cong)影響因(yin)(yin)素(su)(su)的(de)(de)(de)(de)(de)來源(yuan)上(shang)來看，可(ke)(ke)(ke)以分(fen)為(wei)外(wai)部(bu)(bu)財(cai)務(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)和(he)內(nei)部(bu)(bu)財(cai)務(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)。外(wai)部(bu)(bu)的(de)(de)(de)(de)(de)財(cai)務(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)主要由(you)于(yu)復雜多變的(de)(de)(de)(de)(de)外(wai)部(bu)(bu)環境(jing)引(yin)起(qi)的(de)(de)(de)(de)(de)財(cai)務(wu)問題，包括政(zheng)治(zhi)風(feng)險(xian)(xian)(xian)(xian)(xian)、經(jing)濟(ji)風(feng)險(xian)(xian)(xian)(xian)(xian)、社(she)會文(wen)化風(feng)險(xian)(xian)(xian)(xian)(xian)等，這(zhe)些因(yin)(yin)素(su)(su)往往是企業(ye)難以自(zi)我(wo)控(kong)(kong)制(zhi)(zhi)的(de)(de)(de)(de)(de)。內(nei)部(bu)(bu)風(feng)險(xian)(xian)(xian)(xian)(xian)是由(you)于(yu)自(zi)身(shen)存在(zai)的(de)(de)(de)(de)(de)因(yin)(yin)素(su)(su)引(yin)起(qi)的(de)(de)(de)(de)(de)，存在(zai)企業(ye)內(nei)部(bu)(bu)，是企業(ye)主要控(kong)(kong)制(zhi)(zhi)的(de)(de)(de)(de)(de)風(feng)險(xian)(xian)(xian)(xian)(xian)因(yin)(yin)素(su)(su)。從(cong)可(ke)(ke)(ke)控(kong)(kong)性的(de)(de)(de)(de)(de)角(jiao)度(du)(du)來看，財(cai)務(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)也可(ke)(ke)(ke)以分(fen)為(wei)可(ke)(ke)(ke)控(kong)(kong)財(cai)務(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)和(he)不(bu)可(ke)(ke)(ke)控(kong)(kong)財(cai)務(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)。由(you)于(yu)不(bu)可(ke)(ke)(ke)控(kong)(kong)性風(feng)險(xian)(xian)(xian)(xian)(xian)因(yin)(yin)素(su)(su)對(dui)于(yu)企業(ye)來說(shuo)很(hen)難加以控(kong)(kong)制(zhi)(zhi)，或者說(shuo)控(kong)(kong)制(zhi)(zhi)成本遠(yuan)遠(yuan)大于(yu)控(kong)(kong)制(zhi)(zhi)收(shou)益(yi)，從(cong)經(jing)濟(ji)角(jiao)度(du)(du)上(shang)將并(bing)不(bu)有利于(yu)企業(ye)的(de)(de)(de)(de)(de)發(fa)展。同(tong)時，企業(ye)可(ke)(ke)(ke)以通(tong)過一定的(de)(de)(de)(de)(de)手段和(he)措施來控(kong)(kong)制(zhi)(zhi)那些可(ke)(ke)(ke)控(kong)(kong)性因(yin)(yin)素(su)(su)，通(tong)過較少的(de)(de)(de)(de)(de)或者是合適的(de)(de)(de)(de)(de)資(zi)源(yuan)投入來控(kong)(kong)制(zhi)(zhi)和(he)改善可(ke)(ke)(ke)控(kong)(kong)性財(cai)務(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)。因(yin)(yin)此，對(dui)可(ke)(ke)(ke)控(kong)(kong)性內(nei)部(bu)(bu)財(cai)務(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)進行研究能更大限度(du)(du)地(di)促(cu)進企業(ye)發(fa)展。

2.2財務風(feng)險管理與內部控制關系

內(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)和財(cai)(cai)(cai)務(wu)(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)的(de)密(mi)切(qie)關系還(huan)表現在以下幾(ji)方面：（1）完(wan)善內(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)是(shi)防范(fan)企(qi)(qi)業(ye)內(nei)(nei)部(bu)(bu)財(cai)(cai)(cai)務(wu)(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)的(de)主(zhu)(zhu)要(yao)(yao)途徑；（2）目前企(qi)(qi)業(ye)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)水平(ping)普遍(bian)不高的(de)主(zhu)(zhu)要(yao)(yao)原因之一就(jiu)是(shi)內(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)制(zhi)(zhi)(zhi)(zhi)度(du)不完(wan)善，因此(ci)內(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)不僅是(shi)提高風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)的(de)有效途徑，而且還(huan)是(shi)其主(zhu)(zhu)要(yao)(yao)的(de)影響(xiang)因素(su)；（3）因為內(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)中包含了風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)這(zhe)一內(nei)(nei)容，而財(cai)(cai)(cai)務(wu)(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)又(you)是(shi)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)的(de)主(zhu)(zhu)要(yao)(yao)組成部(bu)(bu)分，所以財(cai)(cai)(cai)務(wu)(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)也自然是(shi)內(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)所涉(she)及的(de)一個方面；（4）企(qi)(qi)業(ye)實(shi)施內(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)的(de)驅動力(li)之一就(jiu)是(shi)防范(fan)企(qi)(qi)業(ye)可(ke)能面臨的(de)各類風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)，而財(cai)(cai)(cai)務(wu)(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)主(zhu)(zhu)要(yao)(yao)是(shi)防范(fan)企(qi)(qi)業(ye)的(de)財(cai)(cai)(cai)務(wu)(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)，由此(ci)可(ke)以得出(chu)(chu)財(cai)(cai)(cai)務(wu)(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)也是(shi)企(qi)(qi)業(ye)實(shi)施內(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)的(de)一個主(zhu)(zhu)要(yao)(yao)驅動力(li)量。因此(ci)，從兩者的(de)緊密(mi)關系可(ke)以看(kan)出(chu)(chu)，研究內(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)視(shi)角下財(cai)(cai)(cai)務(wu)(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)理(li)(li)(li)論和實(shi)踐對企(qi)(qi)業(ye)生存和發(fa)展意(yi)義(yi)重大。

3.內部控制視角下的財務(wu)風險管理

3.1我國(guo)內部控制(zhi)視(shi)角下財務風(feng)險(xian)管理現狀

（1）內(nei)(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)存(cun)在(zai)的(de)(de)(de)(de)(de)(de)(de)(de)(de)弊端(duan)導(dao)(dao)(dao)致(zhi)財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)(xian)。一(yi)種情況是(shi)(shi)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)內(nei)(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)系(xi)統(tong)涉及內(nei)(nei)(nei)(nei)容不(bu)完整、系(xi)統(tong)設(she)計不(bu)合理(li)(li)，企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)只有(you)(you)(you)簡單的(de)(de)(de)(de)(de)(de)(de)(de)(de)、基本的(de)(de)(de)(de)(de)(de)(de)(de)(de)內(nei)(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)相(xiang)關(guan)操(cao)作，內(nei)(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)系(xi)統(tong)沒有(you)(you)(you)完全形成，使得(de)(de)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)務(wu)(wu)(wu)管(guan)(guan)(guan)(guan)理(li)(li)，尤其是(shi)(shi)財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)(guan)(guan)理(li)(li)不(bu)能(neng)有(you)(you)(you)效(xiao)(xiao)實(shi)施(shi)(shi)，使企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)承擔了(le)(le)相(xiang)應(ying)的(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)(xian)損失(shi)(shi)。另一(yi)種情況是(shi)(shi)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)缺乏防范(fan)和(he)約束機制(zhi)(zhi)(zhi)，只重(zhong)(zhong)(zhong)(zhong)視(shi)事后控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)，沒有(you)(you)(you)發揮(hui)事前(qian)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)和(he)事中控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)作用(yong)，而(er)且內(nei)(nei)(nei)(nei)部(bu)財(cai)(cai)(cai)務(wu)(wu)(wu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)職(zhi)責劃分、獎懲標準不(bu)夠(gou)明確，從而(er)影(ying)響了(le)(le)內(nei)(nei)(nei)(nei)部(bu)財(cai)(cai)(cai)務(wu)(wu)(wu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)風(feng)(feng)(feng)險(xian)(xian)防范(fan)和(he)有(you)(you)(you)效(xiao)(xiao)執行(xing)。（2）內(nei)(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)具體執行(xing)實(shi)施(shi)(shi)失(shi)(shi)效(xiao)(xiao)引發財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)(xian)。企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)不(bu)僅要(yao)制(zhi)(zhi)(zhi)定有(you)(you)(you)效(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)內(nei)(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)制(zhi)(zhi)(zhi)度和(he)規范(fan)，更重(zhong)(zhong)(zhong)(zhong)要(yao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)是(shi)(shi)要(yao)有(you)(you)(you)效(xiao)(xiao)地去實(shi)施(shi)(shi)內(nei)(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)，倘若只是(shi)(shi)制(zhi)(zhi)(zhi)定了(le)(le)完善的(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)務(wu)(wu)(wu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)制(zhi)(zhi)(zhi)度和(he)操(cao)作規程而(er)執行(xing)力度不(bu)夠(gou)，則會形成“印在(zai)紙上(shang)、掛在(zai)墻(qiang)上(shang)”的(de)(de)(de)(de)(de)(de)(de)(de)(de)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)內(nei)(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)松垮狀況。只說(shuo)不(bu)干造成了(le)(le)財(cai)(cai)(cai)務(wu)(wu)(wu)信(xin)息失(shi)(shi)真(zhen)、企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)資產流失(shi)(shi)等(deng)嚴重(zhong)(zhong)(zhong)(zhong)后果。（3）高(gao)(gao)層(ceng)(ceng)管(guan)(guan)(guan)(guan)理(li)(li)者對財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)(xian)防范(fan)重(zhong)(zhong)(zhong)(zhong)視(shi)不(bu)夠(gou)。企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)領導(dao)(dao)(dao)層(ceng)(ceng)沒能(neng)給予(yu)財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)(guan)(guan)理(li)(li)足夠(gou)的(de)(de)(de)(de)(de)(de)(de)(de)(de)重(zhong)(zhong)(zhong)(zhong)視(shi)是(shi)(shi)目(mu)前(qian)財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)(xian)比較(jiao)容易發生(sheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)一(yi)個主要(yao)原因(yin)，財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)(guan)(guan)理(li)(li)在(zai)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)經營(ying)管(guan)(guan)(guan)(guan)理(li)(li)中的(de)(de)(de)(de)(de)(de)(de)(de)(de)地位還有(you)(you)(you)待提高(gao)(gao)。上(shang)層(ceng)(ceng)組織的(de)(de)(de)(de)(de)(de)(de)(de)(de)充分認識和(he)高(gao)(gao)度重(zhong)(zhong)(zhong)(zhong)視(shi)是(shi)(shi)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)各層(ceng)(ceng)級重(zhong)(zhong)(zhong)(zhong)視(shi)并(bing)高(gao)(gao)效(xiao)(xiao)地管(guan)(guan)(guan)(guan)理(li)(li)財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)(xian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)前(qian)提。而(er)且，在(zai)項目(mu)前(qian)期(qi)不(bu)注(zhu)重(zhong)(zhong)(zhong)(zhong)財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)(xian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)分析，導(dao)(dao)(dao)致(zhi)了(le)(le)許多重(zhong)(zhong)(zhong)(zhong)大(da)項目(mu)因(yin)財(cai)(cai)(cai)務(wu)(wu)(wu)問題而(er)失(shi)(shi)敗。另外決策(ce)(ce)者不(bu)能(neng)獲得(de)(de)真(zhen)實(shi)有(you)(you)(you)效(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)信(xin)息，加之(zhi)決策(ce)(ce)者業(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)水平(ping)有(you)(you)(you)限等(deng)原因(yin)，增加了(le)(le)管(guan)(guan)(guan)(guan)理(li)(li)層(ceng)(ceng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)決策(ce)(ce)結果中主觀因(yin)素(su)的(de)(de)(de)(de)(de)(de)(de)(de)(de)影(ying)響作用(yong)，決策(ce)(ce)質量也(ye)相(xiang)對較(jiao)差，只有(you)(you)(you)提高(gao)(gao)決策(ce)(ce)者的(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)(guan)(guan)理(li)(li)水平(ping)和(he)綜合素(su)質使企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)更好地應(ying)對可能(neng)遇到的(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)(xian)。（4）管(guan)(guan)(guan)(guan)理(li)(li)者越權(quan)(quan)導(dao)(dao)(dao)致(zhi)財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)(xian)。由(you)于現有(you)(you)(you)的(de)(de)(de)(de)(de)(de)(de)(de)(de)經濟體制(zhi)(zhi)(zhi)和(he)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)組織形式等(deng)因(yin)素(su)的(de)(de)(de)(de)(de)(de)(de)(de)(de)制(zhi)(zhi)(zhi)約，企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)中難(nan)免存(cun)在(zai)“一(yi)股獨大(da)”的(de)(de)(de)(de)(de)(de)(de)(de)(de)股權(quan)(quan)組織結構，非常(chang)容易導(dao)(dao)(dao)致(zhi)“內(nei)(nei)(nei)(nei)部(bu)人控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)”現象的(de)(de)(de)(de)(de)(de)(de)(de)(de)發生(sheng)。企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)高(gao)(gao)層(ceng)(ceng)管(guan)(guan)(guan)(guan)理(li)(li)著濫用(yong)職(zhi)權(quan)(quan)對企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)經營(ying)管(guan)(guan)(guan)(guan)理(li)(li)活動實(shi)施(shi)(shi)越權(quan)(quan)干預的(de)(de)(de)(de)(de)(de)(de)(de)(de)現象比較(jiao)嚴重(zhong)(zhong)(zhong)(zhong)，對企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)內(nei)(nei)(nei)(nei)部(bu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)崗位設(she)置、審批程序等(deng)重(zhong)(zhong)(zhong)(zhong)要(yao)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)環節施(shi)(shi)加個人影(ying)響，使之(zhi)與企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)務(wu)(wu)(wu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)相(xiang)背離，導(dao)(dao)(dao)致(zhi)財(cai)(cai)(cai)務(wu)(wu)(wu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)失(shi)(shi)效(xiao)(xiao)，風(feng)(feng)(feng)險(xian)(xian)防范(fan)漏洞增加。

3.2財務風險管理弊端原因(yin)分(fen)析

風(feng)險(xian)管(guan)理(li)問(wen)題產生(sheng)原因(yin)有(you)(you)：(1)企(qi)業中(zhong)(zhong)的(de)內部(bu)(bu)(bu)(bu)控(kong)制和(he)(he)風(feng)險(xian)管(guan)理(li)人員的(de)素質(zhi)水平(ping)還不(bu)(bu)能(neng)(neng)滿足企(qi)業發(fa)(fa)展(zhan)(zhan)過程中(zhong)(zhong)對(dui)(dui)于財(cai)務(wu)風(feng)險(xian)管(guan)理(li)的(de)要(yao)求，人才(cai)的(de)缺失和(he)(he)能(neng)(neng)力(li)不(bu)(bu)足是導致(zhi)現(xian)實(shi)發(fa)(fa)展(zhan)(zhan)落后(hou)(hou)的(de)重(zhong)要(yao)原因(yin)。(2)企(qi)業組織內部(bu)(bu)(bu)(bu)缺乏(fa)內部(bu)(bu)(bu)(bu)控(kong)制和(he)(he)風(feng)險(xian)管(guan)理(li)相關的(de)制衡機(ji)制，存(cun)(cun)在(zai)較重(zhong)的(de)內部(bu)(bu)(bu)(bu)人控(kong)制問(wen)題。現(xian)階段我(wo)國(guo)企(qi)業中(zhong)(zhong)存(cun)(cun)在(zai)的(de)法人治理(li)結(jie)構多數(shu)屬于“形備而實(shi)不(bu)(bu)至”，沒有(you)(you)形成(cheng)權力(li)制衡局面和(he)(he)效(xiao)果。(3)企(qi)業信息(xi)(xi)系統(tong)發(fa)(fa)展(zhan)(zhan)落后(hou)(hou)，不(bu)(bu)能(neng)(neng)適(shi)應企(qi)業外無風(feng)險(xian)管(guan)理(li)的(de)發(fa)(fa)展(zhan)(zhan)。企(qi)業中(zhong)(zhong)存(cun)(cun)在(zai)的(de)信息(xi)(xi)無法達到(dao)在(zai)企(qi)業中(zhong)(zhong)真實(shi)有(you)(you)效(xiao)的(de)傳遞(di)的(de)要(yao)求，信息(xi)(xi)溝通系統(tong)不(bu)(bu)能(neng)(neng)發(fa)(fa)揮(hui)應有(you)(you)的(de)作用。(4)內部(bu)(bu)(bu)(bu)審(shen)計(ji)職能(neng)(neng)弱化。內部(bu)(bu)(bu)(bu)控(kong)制環境(jing)下的(de)財(cai)務(wu)風(feng)險(xian)管(guan)理(li)離不(bu)(bu)開(kai)內部(bu)(bu)(bu)(bu)審(shen)計(ji)的(de)監(jian)督作用，沒有(you)(you)監(jian)督執行動力(li)就不(bu)(bu)足，因(yin)此要(yao)對(dui)(dui)內部(bu)(bu)(bu)(bu)審(shen)計(ji)的(de)組織結(jie)構、人員素質(zhi)、工作設置進行永華(hua)，以充分發(fa)(fa)揮(hui)內部(bu)(bu)(bu)(bu)審(shen)計(ji)對(dui)(dui)財(cai)務(wu)風(feng)險(xian)監(jian)督職能(neng)(neng)。

3.3如(ru)何促進內部導向(xiang)的財務風(feng)險管理發展

改善內(nei)(nei)部控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)導(dao)(dao)向財(cai)務(wu)風(feng)險(xian)(xian)(xian)防(fang)范的(de)(de)(de)(de)(de)外部環境(jing)。（1）重視政(zheng)府(fu)對(dui)企(qi)(qi)業(ye)(ye)建(jian)立(li)(li)內(nei)(nei)部控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)制(zhi)(zhi)(zhi)(zhi)(zhi)度的(de)(de)(de)(de)(de)推動(dong)作(zuo)用(yong)，充(chong)分發(fa)揮政(zheng)府(fu)部門的(de)(de)(de)(de)(de)主導(dao)(dao)作(zuo)用(yong)。一方(fang)(fang)面(mian)要(yao)完善我國(guo)社會(hui)主義市場經(jing)濟競爭機(ji)制(zhi)(zhi)(zhi)(zhi)(zhi)，提高(gao)對(dui)內(nei)(nei)部控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)使命的(de)(de)(de)(de)(de)認(ren)識，制(zhi)(zhi)(zhi)(zhi)(zhi)定我國(guo)企(qi)(qi)業(ye)(ye)內(nei)(nei)部控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)建(jian)設規劃，完善內(nei)(nei)部控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)體系建(jian)設；一方(fang)(fang)面(mian)要(yao)結(jie)(jie)合我國(guo)實際吸取(qu)外國(guo)的(de)(de)(de)(de)(de)先進經(jing)驗，探尋適合我國(guo)企(qi)(qi)業(ye)(ye)的(de)(de)(de)(de)(de)財(cai)務(wu)風(feng)險(xian)(xian)(xian)制(zhi)(zhi)(zhi)(zhi)(zhi)度和規則；（2）注重全過程的(de)(de)(de)(de)(de)監督。必須(xu)積極(ji)促進企(qi)(qi)業(ye)(ye)財(cai)務(wu)風(feng)險(xian)(xian)(xian)管(guan)理制(zhi)(zhi)(zhi)(zhi)(zhi)度的(de)(de)(de)(de)(de)建(jian)立(li)(li)，并制(zhi)(zhi)(zhi)(zhi)(zhi)定有效的(de)(de)(de)(de)(de)監管(guan)機(ji)制(zhi)(zhi)(zhi)(zhi)(zhi)，對(dui)企(qi)(qi)業(ye)(ye)進行(xing)(xing)財(cai)務(wu)風(feng)險(xian)(xian)(xian)管(guan)理全過程的(de)(de)(de)(de)(de)指導(dao)(dao)與(yu)監督，是企(qi)(qi)業(ye)(ye)的(de)(de)(de)(de)(de)財(cai)務(wu)風(feng)險(xian)(xian)(xian)管(guan)理要(yao)做到事(shi)(shi)前充(chong)分籌劃、事(shi)(shi)中徹底(di)執(zhi)行(xing)(xing)、事(shi)(shi)后總結(jie)(jie)和改進。

改善內部控制導向財務風險防范的內部環境。（1）加強企業內部控制制度的建設與創新。內部控制薄弱的企業經常存在許多管理問題和漏洞，企業應針對管理中存在的薄弱環節，著重加強這部分內控制度的建立和完善，構建多層次的嚴密的企業內部控制體系。此外，還應建立完善的現代企業制度，將內部控制作為企業管理的有效手段，加強內部控制體系建設以及相關配套體系建設，通過計劃、執行、檢查、處置（PDCA）四個階段對有關問題進行動態控制，使控制體系逐步完善，企業的生產效益逐漸提升。（2）加強信息的流動與溝通。良好的信息管理可以使員工正確地履行職責、管理者及時掌握企業的營運狀況，減少企業內外的信息不對稱和流通不暢，有助于提高內部財務控制的效率和效果。（3）提高企業決策者的財務風險意識。思想決定行動，樹立的財務理念是做好財務管理工作的先決條件。我們應該全面提升企業人員的財務風險意識水平，杜絕只看眼前利益、好大喜功的短缺思想和行為，使人們能用發展的長遠的眼光看待問題。（4）加強預算管理。編制合理的成本預算，實行預算控制制度是財務管理的一個重要環節。預算管理能夠較早地對企業財務問題做出預警，使人們能夠盡快采取行動，避免問題的嚴重和擴大，是防范財務風險的重要舉措。（5）促進經理人市場發展。通過建立經理人市場，完善經理責任制度，讓具備一定知識管理能力和技能的專業管理者從事企業的生產和運營管理，不僅能夠提高經營管理效率，而且有助于及時發現和解決不良的財務運行問題，降低企業的財務風險。因此，要促進企業財務風險管理水平不斷提高，要從企業內部控制這一視角進行理(li)(li)論和實踐探索，從多方面綜(zong)合性的進行研究。在借鑒以往經(jing)驗的同時放寬眼(yan)界，用發(fa)展(zhan)的思維指導企業(ye)的財務風險(xian)(xian)(xian)管理(li)(li)，形(xing)成具有中國特色(se)的、適(shi)合我(wo)國企業(ye)發(fa)展(zhan)實際的、能(neng)夠有效應對復雜風險(xian)(xian)(xian)環(huan)境的財務風險(xian)(xian)(xian)管理(li)(li)發(fa)展(zhan)模式(shi)。

作者(zhe):邱曄(ye) 靳嬋(chan)媛 單位:國網(wang)遼寧(ning)省電力(li)有(you)限公司(si)沈陽供(gong)電公司(si)