導語：內部控制視角下企業財(cai)務(wu)風險(xian)管(guan)理一文來源于網友上傳，不代表(biao)本站(zhan)觀點，若需(xu)要原創文章可咨詢客服老師(shi)，歡迎參考。

1.內部控制和財務(wu)風險(xian)管理研究現狀

財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)(de)內(nei)(nei)(nei)容方面(mian)。陳小魯認為(wei)(wei)集團公(gong)司財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)內(nei)(nei)(nei)容是(shi)籌資(zi)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)、投資(zi)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)、運營(ying)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)和(he)分配風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)。而占松濤認為(wei)(wei)凡能影(ying)響企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)狀況(kuang)和(he)資(zi)金周(zhou)轉，可能使企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)在(zai)當前或(huo)未來某一(yi)時期(qi)發生(sheng)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)危(wei)機(ji)的(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)因素都應(ying)納(na)入(ru)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)范(fan)疇，財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)(de)內(nei)(nei)(nei)涵(han)已經擴大(da)(da)到企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)資(zi)金運動的(de)(de)方方面(mian)面(mian)。對于風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)現實狀況(kuang)的(de)(de)研(yan)究。胡小紅認為(wei)(wei)安然、中航油等企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)因財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)原(yuan)因倒閉破(po)產案例的(de)(de)主要原(yuan)因是(shi)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)意識淡薄和(he)沒有(you)有(you)效的(de)(de)防范(fan)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)。鄭涵(han)少則認為(wei)(wei)現階(jie)段經濟環(huan)境下(xia)，企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)進(jin)入(ru)了集團化的(de)(de)成長(chang)發展階(jie)段，跨地(di)(di)域經營(ying)使得(de)母子(zi)公(gong)司或(huo)者總(zong)分公(gong)司之(zhi)間的(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)會計信(xin)息(xi)溝通和(he)交流(liu)受阻，企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)必須在(zai)擴大(da)(da)經營(ying)范(fan)圍和(he)規(gui)模的(de)(de)同(tong)時加(jia)(jia)強(qiang)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)會計信(xin)息(xi)化建設(she)，以此來規(gui)避(bi)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)所面(mian)臨的(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)。關于內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)和(he)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)兩(liang)者相(xiang)融(rong)合的(de)(de)研(yan)究。劉印平等，高秀蘭所持觀點(dian)(dian)大(da)(da)致相(xiang)同(tong)，即企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)的(de)(de)內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)向(xiang)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)靠攏(long)的(de)(de)趨勢(shi)正(zheng)不斷(duan)加(jia)(jia)強(qiang)，兩(liang)者的(de)(de)融(rong)合越(yue)(yue)來越(yue)(yue)深入(ru)，以風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)為(wei)(wei)主導(dao)、適(shi)應(ying)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)新制(zhi)(zhi)(zhi)(zhi)(zhi)度正(zheng)在(zai)迅速發展。財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)作為(wei)(wei)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)的(de)(de)一(yi)個(ge)核(he)心內(nei)(nei)(nei)容，必須要加(jia)(jia)強(qiang)與內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)聯系，要借助內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)功能進(jin)一(yi)步加(jia)(jia)強(qiang)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)，使控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)和(he)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)在(zai)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)方面(mian)發揮(hui)綜合性的(de)(de)作用。本文(wen)在(zai)總(zong)結前人(ren)研(yan)究成果的(de)(de)基(ji)礎(chu)上，對我國(guo)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)現有(you)內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)下(xia)存在(zai)的(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)問題(ti)進(jin)行具體分析，并(bing)進(jin)一(yi)步提出(chu)了內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)下(xia)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)防范(fan)體系構建的(de)(de)幾點(dian)(dian)建議，以為(wei)(wei)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)完善內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)，更大(da)(da)程度地(di)(di)規(gui)避(bi)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)提供借鑒(jian)。

2.內部控制和財務風(feng)險管理相關理論

2.1財務風險內涵

財(cai)(cai)務(wu)(wu)(wu)風險(xian)是(shi)指企(qi)業(ye)(ye)(ye)在(zai)(zai)生產經(jing)(jing)營活動中，由(you)于(yu)(yu)(yu)(yu)(yu)各種(zhong)因素的(de)(de)(de)影響致使(shi)企(qi)業(ye)(ye)(ye)的(de)(de)(de)實際(ji)收(shou)益偏離(li)預期的(de)(de)(de)收(shou)益的(de)(de)(de)可(ke)(ke)能性(xing)以(yi)(yi)及偏離(li)程度(du)。財(cai)(cai)務(wu)(wu)(wu)風險(xian)從(cong)不同的(de)(de)(de)角(jiao)度(du)可(ke)(ke)以(yi)(yi)進(jin)行不同的(de)(de)(de)劃(hua)分。從(cong)影響因素的(de)(de)(de)來(lai)源上(shang)來(lai)看，可(ke)(ke)以(yi)(yi)分為外部(bu)財(cai)(cai)務(wu)(wu)(wu)風險(xian)和(he)內部(bu)財(cai)(cai)務(wu)(wu)(wu)風險(xian)。外部(bu)的(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)風險(xian)主要(yao)(yao)由(you)于(yu)(yu)(yu)(yu)(yu)復雜多變(bian)的(de)(de)(de)外部(bu)環(huan)境引起的(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)問(wen)題，包括政治風險(xian)、經(jing)(jing)濟風險(xian)、社會文(wen)化風險(xian)等，這些(xie)因素往(wang)往(wang)是(shi)企(qi)業(ye)(ye)(ye)難以(yi)(yi)自我控(kong)(kong)(kong)制(zhi)(zhi)的(de)(de)(de)。內部(bu)風險(xian)是(shi)由(you)于(yu)(yu)(yu)(yu)(yu)自身存在(zai)(zai)的(de)(de)(de)因素引起的(de)(de)(de)，存在(zai)(zai)企(qi)業(ye)(ye)(ye)內部(bu)，是(shi)企(qi)業(ye)(ye)(ye)主要(yao)(yao)控(kong)(kong)(kong)制(zhi)(zhi)的(de)(de)(de)風險(xian)因素。從(cong)可(ke)(ke)控(kong)(kong)(kong)性(xing)的(de)(de)(de)角(jiao)度(du)來(lai)看，財(cai)(cai)務(wu)(wu)(wu)風險(xian)也可(ke)(ke)以(yi)(yi)分為可(ke)(ke)控(kong)(kong)(kong)財(cai)(cai)務(wu)(wu)(wu)風險(xian)和(he)不可(ke)(ke)控(kong)(kong)(kong)財(cai)(cai)務(wu)(wu)(wu)風險(xian)。由(you)于(yu)(yu)(yu)(yu)(yu)不可(ke)(ke)控(kong)(kong)(kong)性(xing)風險(xian)因素對(dui)于(yu)(yu)(yu)(yu)(yu)企(qi)業(ye)(ye)(ye)來(lai)說很難加以(yi)(yi)控(kong)(kong)(kong)制(zhi)(zhi)，或者(zhe)說控(kong)(kong)(kong)制(zhi)(zhi)成(cheng)本遠(yuan)遠(yuan)大(da)于(yu)(yu)(yu)(yu)(yu)控(kong)(kong)(kong)制(zhi)(zhi)收(shou)益，從(cong)經(jing)(jing)濟角(jiao)度(du)上(shang)將并(bing)不有利于(yu)(yu)(yu)(yu)(yu)企(qi)業(ye)(ye)(ye)的(de)(de)(de)發展(zhan)。同時(shi)，企(qi)業(ye)(ye)(ye)可(ke)(ke)以(yi)(yi)通過(guo)一定的(de)(de)(de)手(shou)段和(he)措施來(lai)控(kong)(kong)(kong)制(zhi)(zhi)那些(xie)可(ke)(ke)控(kong)(kong)(kong)性(xing)因素，通過(guo)較少的(de)(de)(de)或者(zhe)是(shi)合適的(de)(de)(de)資源投(tou)入來(lai)控(kong)(kong)(kong)制(zhi)(zhi)和(he)改(gai)善可(ke)(ke)控(kong)(kong)(kong)性(xing)財(cai)(cai)務(wu)(wu)(wu)風險(xian)。因此，對(dui)可(ke)(ke)控(kong)(kong)(kong)性(xing)內部(bu)財(cai)(cai)務(wu)(wu)(wu)風險(xian)進(jin)行研究能更大(da)限度(du)地(di)促進(jin)企(qi)業(ye)(ye)(ye)發展(zhan)。

2.2財務(wu)風險管理(li)與內(nei)部(bu)控制關系

內部控制和財務風險管理的密切關系還表現在以下幾方面：（1）完善內部控制是防范企業內部財務風險的主要途徑；（2）目前企業風險管理水平普遍不高的主要原因之一就是內部控制制度不完善，因此內部控制不僅是提高風險管理的有效途徑，而且還是其主要的影響因素；（3）因為內部控制中包含了風險管理這一內容，而財務風險管理又是風險管理的主要組成部分，所以財務風險管理也自然是內部控制所涉及的一個方面；（4）企業實施內部控制的驅動力之一就是防范企業可能面臨的各類風險，而財務風險管理主要是防范企業的財務風險，由此可以得出財務風險管理也是企業實施內部控制的一個主要驅動力量。因此，從兩者的緊密關系可以看出，研究內部控制視角下財務風險管理(li)理(li)論(lun)和(he)實踐對企業生(sheng)存和(he)發展意(yi)義重大。

3.內部控制視角(jiao)下的財(cai)務風(feng)險管(guan)理

3.1我(wo)國(guo)內部(bu)控制視角下財務風險管(guan)理現狀

（1）內部控制存在的弊端導致財務風險。一種情況是企業內部控制系統涉及內容不完整、系統設計不合理，企業只有簡單的、基本的內部控制相關操作，內部控制系統沒有完全形成，使得企業財務管理，尤其是財務風險管理不(bu)(bu)能(neng)有(you)(you)(you)(you)效(xiao)實(shi)施(shi)，使企(qi)(qi)業(ye)(ye)(ye)(ye)承擔(dan)了(le)相應的(de)(de)(de)財(cai)(cai)(cai)(cai)務(wu)風(feng)險(xian)(xian)(xian)損失(shi)(shi)(shi)。另(ling)一(yi)種(zhong)情況是企(qi)(qi)業(ye)(ye)(ye)(ye)缺乏防(fang)范和約束(shu)機(ji)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，只(zhi)重(zhong)(zhong)(zhong)視(shi)(shi)事(shi)后控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，沒有(you)(you)(you)(you)發(fa)揮(hui)事(shi)前(qian)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)和事(shi)中控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)作(zuo)用(yong)，而(er)且(qie)內(nei)(nei)部(bu)(bu)財(cai)(cai)(cai)(cai)務(wu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)職(zhi)(zhi)責劃(hua)分(fen)、獎懲(cheng)標準不(bu)(bu)夠明確，從而(er)影響(xiang)了(le)內(nei)(nei)部(bu)(bu)財(cai)(cai)(cai)(cai)務(wu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)風(feng)險(xian)(xian)(xian)防(fang)范和有(you)(you)(you)(you)效(xiao)執(zhi)行(xing)。（2）內(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)具體執(zhi)行(xing)實(shi)施(shi)失(shi)(shi)(shi)效(xiao)引(yin)發(fa)財(cai)(cai)(cai)(cai)務(wu)風(feng)險(xian)(xian)(xian)。企(qi)(qi)業(ye)(ye)(ye)(ye)不(bu)(bu)僅要(yao)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)有(you)(you)(you)(you)效(xiao)的(de)(de)(de)內(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度和規范，更重(zhong)(zhong)(zhong)要(yao)的(de)(de)(de)是要(yao)有(you)(you)(you)(you)效(xiao)地去實(shi)施(shi)內(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，倘(tang)若只(zhi)是制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)了(le)完善的(de)(de)(de)財(cai)(cai)(cai)(cai)務(wu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度和操作(zuo)規程(cheng)而(er)執(zhi)行(xing)力度不(bu)(bu)夠，則會(hui)形成“印在(zai)紙上(shang)、掛在(zai)墻(qiang)上(shang)”的(de)(de)(de)企(qi)(qi)業(ye)(ye)(ye)(ye)內(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)松(song)垮狀況。只(zhi)說不(bu)(bu)干造成了(le)財(cai)(cai)(cai)(cai)務(wu)信息失(shi)(shi)(shi)真、企(qi)(qi)業(ye)(ye)(ye)(ye)資產(chan)流失(shi)(shi)(shi)等嚴(yan)(yan)重(zhong)(zhong)(zhong)后果。（3）高(gao)層(ceng)管(guan)理(li)者對財(cai)(cai)(cai)(cai)務(wu)風(feng)險(xian)(xian)(xian)防(fang)范重(zhong)(zhong)(zhong)視(shi)(shi)不(bu)(bu)夠。企(qi)(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)領導(dao)層(ceng)沒能(neng)給予財(cai)(cai)(cai)(cai)務(wu)風(feng)險(xian)(xian)(xian)管(guan)理(li)足夠的(de)(de)(de)重(zhong)(zhong)(zhong)視(shi)(shi)是目前(qian)財(cai)(cai)(cai)(cai)務(wu)風(feng)險(xian)(xian)(xian)比(bi)較(jiao)容易(yi)發(fa)生的(de)(de)(de)一(yi)個主(zhu)要(yao)原因，財(cai)(cai)(cai)(cai)務(wu)風(feng)險(xian)(xian)(xian)管(guan)理(li)在(zai)企(qi)(qi)業(ye)(ye)(ye)(ye)經(jing)營管(guan)理(li)中的(de)(de)(de)地位(wei)還有(you)(you)(you)(you)待提(ti)高(gao)。上(shang)層(ceng)組(zu)(zu)織的(de)(de)(de)充分(fen)認識和高(gao)度重(zhong)(zhong)(zhong)視(shi)(shi)是企(qi)(qi)業(ye)(ye)(ye)(ye)各層(ceng)級重(zhong)(zhong)(zhong)視(shi)(shi)并高(gao)效(xiao)地管(guan)理(li)財(cai)(cai)(cai)(cai)務(wu)風(feng)險(xian)(xian)(xian)的(de)(de)(de)前(qian)提(ti)。而(er)且(qie)，在(zai)項目前(qian)期不(bu)(bu)注重(zhong)(zhong)(zhong)財(cai)(cai)(cai)(cai)務(wu)風(feng)險(xian)(xian)(xian)的(de)(de)(de)分(fen)析，導(dao)致(zhi)(zhi)了(le)許多重(zhong)(zhong)(zhong)大項目因財(cai)(cai)(cai)(cai)務(wu)問題而(er)失(shi)(shi)(shi)敗。另(ling)外決(jue)策(ce)者不(bu)(bu)能(neng)獲得真實(shi)有(you)(you)(you)(you)效(xiao)的(de)(de)(de)信息，加之決(jue)策(ce)者業(ye)(ye)(ye)(ye)務(wu)水平有(you)(you)(you)(you)限等原因，增加了(le)管(guan)理(li)層(ceng)的(de)(de)(de)決(jue)策(ce)結(jie)果中主(zhu)觀因素的(de)(de)(de)影響(xiang)作(zuo)用(yong)，決(jue)策(ce)質(zhi)量也(ye)相對較(jiao)差，只(zhi)有(you)(you)(you)(you)提(ti)高(gao)決(jue)策(ce)者的(de)(de)(de)財(cai)(cai)(cai)(cai)務(wu)風(feng)險(xian)(xian)(xian)管(guan)理(li)水平和綜合(he)素質(zhi)使企(qi)(qi)業(ye)(ye)(ye)(ye)更好地應對可能(neng)遇(yu)到(dao)的(de)(de)(de)財(cai)(cai)(cai)(cai)務(wu)風(feng)險(xian)(xian)(xian)。（4）管(guan)理(li)者越權導(dao)致(zhi)(zhi)財(cai)(cai)(cai)(cai)務(wu)風(feng)險(xian)(xian)(xian)。由于(yu)現(xian)有(you)(you)(you)(you)的(de)(de)(de)經(jing)濟體制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)和企(qi)(qi)業(ye)(ye)(ye)(ye)組(zu)(zu)織形式等因素的(de)(de)(de)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)約，企(qi)(qi)業(ye)(ye)(ye)(ye)中難免(mian)存在(zai)“一(yi)股獨大”的(de)(de)(de)股權組(zu)(zu)織結(jie)構，非(fei)常容易(yi)導(dao)致(zhi)(zhi)“內(nei)(nei)部(bu)(bu)人控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)”現(xian)象(xiang)的(de)(de)(de)發(fa)生。企(qi)(qi)業(ye)(ye)(ye)(ye)高(gao)層(ceng)管(guan)理(li)著濫用(yong)職(zhi)(zhi)權對企(qi)(qi)業(ye)(ye)(ye)(ye)經(jing)營管(guan)理(li)活動實(shi)施(shi)越權干預的(de)(de)(de)現(xian)象(xiang)比(bi)較(jiao)嚴(yan)(yan)重(zhong)(zhong)(zhong)，對企(qi)(qi)業(ye)(ye)(ye)(ye)內(nei)(nei)部(bu)(bu)的(de)(de)(de)崗位(wei)設置、審批程(cheng)序等重(zhong)(zhong)(zhong)要(yao)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)環節施(shi)加個人影響(xiang)，使之與企(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)務(wu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)相背離，導(dao)致(zhi)(zhi)財(cai)(cai)(cai)(cai)務(wu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)失(shi)(shi)(shi)效(xiao)，風(feng)險(xian)(xian)(xian)防(fang)范漏(lou)洞增加。

3.2財務風險管理(li)弊(bi)端(duan)原因(yin)分(fen)析

風(feng)(feng)險管理(li)問題產生原因(yin)(yin)有(you)：(1)企(qi)業(ye)(ye)中(zhong)(zhong)(zhong)(zhong)的(de)內(nei)(nei)(nei)部(bu)(bu)控制(zhi)和(he)風(feng)(feng)險管理(li)人(ren)員的(de)素(su)質水平還不(bu)(bu)能滿足(zu)企(qi)業(ye)(ye)發(fa)(fa)(fa)展(zhan)(zhan)過(guo)程中(zhong)(zhong)(zhong)(zhong)對于財(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)險管理(li)的(de)要(yao)求，人(ren)才(cai)的(de)缺失和(he)能力(li)(li)不(bu)(bu)足(zu)是導致現(xian)實(shi)發(fa)(fa)(fa)展(zhan)(zhan)落(luo)后的(de)重要(yao)原因(yin)(yin)。(2)企(qi)業(ye)(ye)組(zu)織內(nei)(nei)(nei)部(bu)(bu)缺乏內(nei)(nei)(nei)部(bu)(bu)控制(zhi)和(he)風(feng)(feng)險管理(li)相關(guan)的(de)制(zhi)衡(heng)機制(zhi)，存在(zai)較(jiao)重的(de)內(nei)(nei)(nei)部(bu)(bu)人(ren)控制(zhi)問題。現(xian)階(jie)段我國企(qi)業(ye)(ye)中(zhong)(zhong)(zhong)(zhong)存在(zai)的(de)法人(ren)治理(li)結構多數(shu)屬于“形備(bei)而實(shi)不(bu)(bu)至”，沒有(you)形成權力(li)(li)制(zhi)衡(heng)局面和(he)效(xiao)果(guo)。(3)企(qi)業(ye)(ye)信(xin)(xin)息系(xi)統發(fa)(fa)(fa)展(zhan)(zhan)落(luo)后，不(bu)(bu)能適(shi)應企(qi)業(ye)(ye)外(wai)無風(feng)(feng)險管理(li)的(de)發(fa)(fa)(fa)展(zhan)(zhan)。企(qi)業(ye)(ye)中(zhong)(zhong)(zhong)(zhong)存在(zai)的(de)信(xin)(xin)息無法達到(dao)在(zai)企(qi)業(ye)(ye)中(zhong)(zhong)(zhong)(zhong)真實(shi)有(you)效(xiao)的(de)傳遞(di)的(de)要(yao)求，信(xin)(xin)息溝通系(xi)統不(bu)(bu)能發(fa)(fa)(fa)揮應有(you)的(de)作(zuo)用。(4)內(nei)(nei)(nei)部(bu)(bu)審(shen)計職(zhi)能弱化。內(nei)(nei)(nei)部(bu)(bu)控制(zhi)環境下(xia)的(de)財(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)險管理(li)離不(bu)(bu)開內(nei)(nei)(nei)部(bu)(bu)審(shen)計的(de)監督(du)作(zuo)用，沒有(you)監督(du)執(zhi)行動力(li)(li)就不(bu)(bu)足(zu)，因(yin)(yin)此(ci)要(yao)對內(nei)(nei)(nei)部(bu)(bu)審(shen)計的(de)組(zu)織結構、人(ren)員素(su)質、工作(zuo)設(she)置進行永華(hua)，以充分發(fa)(fa)(fa)揮內(nei)(nei)(nei)部(bu)(bu)審(shen)計對財(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)險監督(du)職(zhi)能。

3.3如何促進內部導向的財務風險(xian)管(guan)理發展(zhan)

改善(shan)(shan)(shan)內(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)導向財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)防(fang)范的(de)(de)(de)(de)(de)(de)(de)(de)(de)外部(bu)(bu)(bu)(bu)環(huan)(huan)境。（1）重視(shi)政(zheng)府對企(qi)(qi)業(ye)(ye)(ye)(ye)建(jian)(jian)(jian)立(li)內(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)制(zhi)(zhi)(zhi)(zhi)(zhi)度(du)的(de)(de)(de)(de)(de)(de)(de)(de)(de)推動(dong)(dong)作(zuo)(zuo)用，充(chong)(chong)分(fen)發(fa)揮政(zheng)府部(bu)(bu)(bu)(bu)門的(de)(de)(de)(de)(de)(de)(de)(de)(de)主導作(zuo)(zuo)用。一(yi)方面(mian)要(yao)(yao)完(wan)善(shan)(shan)(shan)我(wo)國(guo)(guo)社會主義市(shi)(shi)場經(jing)濟競爭機制(zhi)(zhi)(zhi)(zhi)(zhi)，提高對內(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)使(shi)命的(de)(de)(de)(de)(de)(de)(de)(de)(de)認識(shi)，制(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)(ding)我(wo)國(guo)(guo)企(qi)(qi)業(ye)(ye)(ye)(ye)內(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)建(jian)(jian)(jian)設(she)規(gui)劃，完(wan)善(shan)(shan)(shan)內(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)體系(xi)建(jian)(jian)(jian)設(she)；一(yi)方面(mian)要(yao)(yao)結合(he)(he)我(wo)國(guo)(guo)實(shi)際吸(xi)取(qu)外國(guo)(guo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)先(xian)進(jin)(jin)經(jing)驗(yan)，探尋適(shi)合(he)(he)我(wo)國(guo)(guo)企(qi)(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)制(zhi)(zhi)(zhi)(zhi)(zhi)度(du)和(he)(he)規(gui)則；（2）注重全(quan)(quan)過(guo)程(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)監督(du)。必須積極促(cu)進(jin)(jin)企(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)制(zhi)(zhi)(zhi)(zhi)(zhi)度(du)的(de)(de)(de)(de)(de)(de)(de)(de)(de)建(jian)(jian)(jian)立(li)，并制(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)(ding)有(you)效(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)監管(guan)(guan)(guan)機制(zhi)(zhi)(zhi)(zhi)(zhi)，對企(qi)(qi)業(ye)(ye)(ye)(ye)進(jin)(jin)行(xing)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)全(quan)(quan)過(guo)程(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)指導與監督(du)，是企(qi)(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)要(yao)(yao)做(zuo)到(dao)事(shi)前(qian)充(chong)(chong)分(fen)籌劃、事(shi)中(zhong)徹底(di)執(zhi)行(xing)、事(shi)后總(zong)結和(he)(he)改進(jin)(jin)。改善(shan)(shan)(shan)內(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)導向財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)防(fang)范的(de)(de)(de)(de)(de)(de)(de)(de)(de)內(nei)(nei)(nei)部(bu)(bu)(bu)(bu)環(huan)(huan)境。（1）加強(qiang)企(qi)(qi)業(ye)(ye)(ye)(ye)內(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)制(zhi)(zhi)(zhi)(zhi)(zhi)度(du)的(de)(de)(de)(de)(de)(de)(de)(de)(de)建(jian)(jian)(jian)設(she)與創新。內(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)薄弱(ruo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)企(qi)(qi)業(ye)(ye)(ye)(ye)經(jing)常(chang)存在(zai)許多(duo)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)問(wen)題(ti)和(he)(he)漏洞，企(qi)(qi)業(ye)(ye)(ye)(ye)應針(zhen)對管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)中(zhong)存在(zai)的(de)(de)(de)(de)(de)(de)(de)(de)(de)薄弱(ruo)環(huan)(huan)節，著重加強(qiang)這部(bu)(bu)(bu)(bu)分(fen)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)度(du)的(de)(de)(de)(de)(de)(de)(de)(de)(de)建(jian)(jian)(jian)立(li)和(he)(he)完(wan)善(shan)(shan)(shan)，構建(jian)(jian)(jian)多(duo)層次的(de)(de)(de)(de)(de)(de)(de)(de)(de)嚴(yan)密的(de)(de)(de)(de)(de)(de)(de)(de)(de)企(qi)(qi)業(ye)(ye)(ye)(ye)內(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)體系(xi)。此外，還應建(jian)(jian)(jian)立(li)完(wan)善(shan)(shan)(shan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)現代(dai)企(qi)(qi)業(ye)(ye)(ye)(ye)制(zhi)(zhi)(zhi)(zhi)(zhi)度(du)，將內(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)作(zuo)(zuo)為(wei)企(qi)(qi)業(ye)(ye)(ye)(ye)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)有(you)效(xiao)(xiao)(xiao)手(shou)段(duan)(duan)，加強(qiang)內(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)體系(xi)建(jian)(jian)(jian)設(she)以(yi)及相關配套體系(xi)建(jian)(jian)(jian)設(she)，通過(guo)計劃、執(zhi)行(xing)、檢查、處置（PDCA）四(si)個階段(duan)(duan)對有(you)關問(wen)題(ti)進(jin)(jin)行(xing)動(dong)(dong)態控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)，使(shi)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)體系(xi)逐(zhu)步完(wan)善(shan)(shan)(shan)，企(qi)(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)生產(chan)效(xiao)(xiao)(xiao)益逐(zhu)漸提升。（2）加強(qiang)信息的(de)(de)(de)(de)(de)(de)(de)(de)(de)流(liu)動(dong)(dong)與溝(gou)通。良好(hao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)信息管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)可以(yi)使(shi)員工(gong)正(zheng)確地履行(xing)職責、管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)者及時(shi)(shi)掌握(wo)企(qi)(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)營(ying)運(yun)(yun)狀況，減少企(qi)(qi)業(ye)(ye)(ye)(ye)內(nei)(nei)(nei)外的(de)(de)(de)(de)(de)(de)(de)(de)(de)信息不(bu)對稱和(he)(he)流(liu)通不(bu)暢，有(you)助于提高內(nei)(nei)(nei)部(bu)(bu)(bu)(bu)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)效(xiao)(xiao)(xiao)率和(he)(he)效(xiao)(xiao)(xiao)果。（3）提高企(qi)(qi)業(ye)(ye)(ye)(ye)決(jue)策(ce)者的(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)意識(shi)。思想決(jue)定(ding)(ding)行(xing)動(dong)(dong)，樹立(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)理(li)(li)(li)(li)(li)(li)念是做(zuo)好(hao)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)工(gong)作(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)先(xian)決(jue)條件。我(wo)們應該(gai)全(quan)(quan)面(mian)提升企(qi)(qi)業(ye)(ye)(ye)(ye)人(ren)員的(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)意識(shi)水(shui)平(ping)，杜絕只看眼前(qian)利(li)益、好(hao)大喜功(gong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)短(duan)缺思想和(he)(he)行(xing)為(wei)，使(shi)人(ren)們能(neng)(neng)(neng)(neng)用發(fa)展的(de)(de)(de)(de)(de)(de)(de)(de)(de)長遠(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)眼光看待問(wen)題(ti)。（4）加強(qiang)預算(suan)(suan)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)。編(bian)制(zhi)(zhi)(zhi)(zhi)(zhi)合(he)(he)理(li)(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)成本預算(suan)(suan)，實(shi)行(xing)預算(suan)(suan)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)制(zhi)(zhi)(zhi)(zhi)(zhi)度(du)是財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)一(yi)個重要(yao)(yao)環(huan)(huan)節。預算(suan)(suan)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)能(neng)(neng)(neng)(neng)夠(gou)較早地對企(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)問(wen)題(ti)做(zuo)出預警，使(shi)人(ren)們能(neng)(neng)(neng)(neng)夠(gou)盡快采(cai)取(qu)行(xing)動(dong)(dong)，避免問(wen)題(ti)的(de)(de)(de)(de)(de)(de)(de)(de)(de)嚴(yan)重和(he)(he)擴大，是防(fang)范財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)重要(yao)(yao)舉(ju)措。（5）促(cu)進(jin)(jin)經(jing)理(li)(li)(li)(li)(li)(li)人(ren)市(shi)(shi)場發(fa)展。通過(guo)建(jian)(jian)(jian)立(li)經(jing)理(li)(li)(li)(li)(li)(li)人(ren)市(shi)(shi)場，完(wan)善(shan)(shan)(shan)經(jing)理(li)(li)(li)(li)(li)(li)責任制(zhi)(zhi)(zhi)(zhi)(zhi)度(du)，讓具(ju)備一(yi)定(ding)(ding)知識(shi)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)能(neng)(neng)(neng)(neng)力和(he)(he)技能(neng)(neng)(neng)(neng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)專業(ye)(ye)(ye)(ye)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)者從事(shi)企(qi)(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)生產(chan)和(he)(he)運(yun)(yun)營(ying)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)，不(bu)僅(jin)能(neng)(neng)(neng)(neng)夠(gou)提高經(jing)營(ying)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)效(xiao)(xiao)(xiao)率，而且有(you)助于及時(shi)(shi)發(fa)現和(he)(he)解決(jue)不(bu)良的(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)運(yun)(yun)行(xing)問(wen)題(ti)，降低企(qi)(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)。因此，要(yao)(yao)促(cu)進(jin)(jin)企(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)水(shui)平(ping)不(bu)斷提高，要(yao)(yao)從企(qi)(qi)業(ye)(ye)(ye)(ye)內(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)這一(yi)視(shi)角進(jin)(jin)行(xing)理(li)(li)(li)(li)(li)(li)論和(he)(he)實(shi)踐探索，從多(duo)方面(mian)綜合(he)(he)性的(de)(de)(de)(de)(de)(de)(de)(de)(de)進(jin)(jin)行(xing)研究。在(zai)借鑒以(yi)往經(jing)驗(yan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)同(tong)時(shi)(shi)放寬眼界，用發(fa)展的(de)(de)(de)(de)(de)(de)(de)(de)(de)思維指導企(qi)(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)，形成具(ju)有(you)中(zhong)國(guo)(guo)特色的(de)(de)(de)(de)(de)(de)(de)(de)(de)、適(shi)合(he)(he)我(wo)國(guo)(guo)企(qi)(qi)業(ye)(ye)(ye)(ye)發(fa)展實(shi)際的(de)(de)(de)(de)(de)(de)(de)(de)(de)、能(neng)(neng)(neng)(neng)夠(gou)有(you)效(xiao)(xiao)(xiao)應對復雜風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)環(huan)(huan)境的(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)發(fa)展模式。

作者:邱(qiu)曄 靳(jin)嬋(chan)媛 單位:國網遼寧省電(dian)力(li)有限公(gong)司(si)沈(shen)陽供電(dian)公(gong)司(si)