導語：探索財(cai)務風險管制意(yi)見(jian)一文來源于(yu)網友上傳，不代(dai)表本站觀點，若需要原創文章可咨詢客(ke)服(fu)老師，歡迎參考。

摘要：當今社會，財務風險管(guan)理(li)已經(jing)備受企業和(he)各國政(zheng)府重(zhong)視,隨著我(wo)國融入世界經(jing)濟的步伐(fa)越來(lai)越快,不僅要重(zhong)視財務風(feng)險(xian)(xian)管(guan)理(li)方法(fa)和(he)程序的研(yan)究,而且應轉變觀念,充(chong)分認識(shi)財務風(feng)險(xian)(xian)管(guan)理(li)理(li)論(lun)(lun)研(yan)究的重(zhong)要性,借鑒國際(ji)研(yan)究經(jing)驗(yan)和(he)成果,結合我(wo)國經(jing)濟發展的階(jie)段性,積(ji)極(ji)拓展財務風(feng)險(xian)(xian)理(li)論(lun)(lun)研(yan)究的領域(yu),是我(wo)國財務風(feng)險(xian)(xian)理(li)論(lun)(lun)研(yan)究的當務之急,更是帶(dai)動我(wo)國財務風(feng)險(xian)(xian)管(guan)理(li)水平提高的迫切要求。

關鍵詞：財(cai)務風險管理對策

由于財(cai)務(wu)風(feng)(feng)險在(zai)市場經濟中(zhong)廣泛性(xing)和(he)復雜(za)性(xing)與我(wo)國財(cai)務(wu)風(feng)(feng)險管理理論(lun)研究的(de)相對(dui)滯后,我(wo)們認為,當前和(he)今后一個(ge)時期財(cai)務(wu)風(feng)(feng)險管理理論(lun)研究中(zhong)應加強(qiang)以(yi)下幾方(fang)面的(de)理論(lun)研究。

一、財務(wu)風險(xian)管理(li)基礎理(li)論(lun)和理(li)論(lun)結構

近年(nian)來(lai)，我國(guo)(guo)在財(cai)(cai)務風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)基(ji)(ji)(ji)礎(chu)(chu)理(li)(li)(li)(li)論(lun)(lun)(lun)方(fang)面,如(ru)財(cai)(cai)務風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)、財(cai)(cai)務風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)(li)的(de)(de)(de)概(gai)念(nian)、基(ji)(ji)(ji)本(ben)(ben)特(te)征(zheng)、職能等基(ji)(ji)(ji)本(ben)(ben)理(li)(li)(li)(li)論(lun)(lun)(lun)問題上(shang)(shang)進行(xing)了(le)一定的(de)(de)(de)研(yan)(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)。由于我國(guo)(guo)現代意義上(shang)(shang)的(de)(de)(de)財(cai)(cai)務風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)(li)理(li)(li)(li)(li)論(lun)(lun)(lun)研(yan)(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)起步比(bi)(bi)較(jiao)晚,加上(shang)(shang)無法擺脫我國(guo)(guo)傳(chuan)統財(cai)(cai)務觀(guan)念(nian)以(yi)(yi)(yi)及(ji)研(yan)(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)方(fang)法的(de)(de)(de)影響,對國(guo)(guo)外(wai)研(yan)(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)幾十年(nian)的(de)(de)(de)成果重(zhong)視程(cheng)(cheng)度、消化程(cheng)(cheng)度不(bu)同,使得(de)在財(cai)(cai)務風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)(li)的(de)(de)(de)基(ji)(ji)(ji)本(ben)(ben)理(li)(li)(li)(li)論(lun)(lun)(lun)問題上(shang)(shang)沒(mei)(mei)有(you)達(da)成一致的(de)(de)(de)見解,如(ru)在財(cai)(cai)務風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)概(gai)念(nian)的(de)(de)(de)研(yan)(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)上(shang)(shang),就(jiu)出現了(le)廣義和(he)(he)狹(xia)義之爭,財(cai)(cai)務風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)基(ji)(ji)(ji)本(ben)(ben)特(te)征(zheng)和(he)(he)財(cai)(cai)務風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)(li)基(ji)(ji)(ji)本(ben)(ben)職能的(de)(de)(de)認識上(shang)(shang)出現了(le)分(fen)歧,而對整個財(cai)(cai)務風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)(li)意義重(zhong)大的(de)(de)(de)財(cai)(cai)務風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)目標這一最基(ji)(ji)(ji)本(ben)(ben)的(de)(de)(de)問題缺乏認識和(he)(he)概(gai)括。同時,由于財(cai)(cai)務風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)及(ji)管(guan)理(li)(li)(li)(li)內容的(de)(de)(de)研(yan)(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)沒(mei)(mei)有(you)與(yu)(yu)實證研(yan)(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)直接相聯系,所以(yi)(yi)(yi),概(gai)念(nian)上(shang)(shang)的(de)(de)(de)含糊對定性的(de)(de)(de)理(li)(li)(li)(li)論(lun)(lun)(lun)推導也沒(mei)(mei)有(you)產生(sheng)明顯的(de)(de)(de)影響。由此,增生(sheng)出財(cai)(cai)務風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)理(li)(li)(li)(li)論(lun)(lun)(lun)諸多“研(yan)(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)成果”,深(shen)刻(ke)與(yu)(yu)膚淺共存,正確和(he)(he)錯誤并生(sheng),應該說不(bu)利于我國(guo)(guo)財(cai)(cai)務風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)理(li)(li)(li)(li)論(lun)(lun)(lun)向(xiang)縱深(shen)發展(zhan),影響了(le)我國(guo)(guo)財(cai)(cai)務理(li)(li)(li)(li)論(lun)(lun)(lun)研(yan)(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)的(de)(de)(de)進程(cheng)(cheng)。所以(yi)(yi)(yi),今(jin)后我國(guo)(guo)在財(cai)(cai)務風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)與(yu)(yu)管(guan)理(li)(li)(li)(li)研(yan)(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)上(shang)(shang),必(bi)須注重(zhong)基(ji)(ji)(ji)礎(chu)(chu)理(li)(li)(li)(li)論(lun)(lun)(lun)研(yan)(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu),只有(you)對財(cai)(cai)務風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)概(gai)念(nian)、本(ben)(ben)質、特(te)征(zheng)認識界定清(qing)楚,才能為財(cai)(cai)務風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)(li)的(de)(de)(de)研(yan)(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)提(ti)供基(ji)(ji)(ji)礎(chu)(chu)。這就(jiu)要(yao)求,一是(shi)必(bi)須注重(zhong)中外(wai)財(cai)(cai)務風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)理(li)(li)(li)(li)論(lun)(lun)(lun)基(ji)(ji)(ji)礎(chu)(chu)和(he)(he)基(ji)(ji)(ji)礎(chu)(chu)理(li)(li)(li)(li)論(lun)(lun)(lun)的(de)(de)(de)比(bi)(bi)較(jiao)研(yan)(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu);二(er)是(shi)進行(xing)財(cai)(cai)務風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)(li)研(yan)(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)要(yao)注重(zhong)研(yan)(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)方(fang)法的(de)(de)(de)選擇。

首先,必(bi)須(xu)下(xia)大(da)力氣借鑒國(guo)外(wai)實(shi)證(zheng)的(de)(de)(de)(de)(de)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)方(fang)(fang)(fang)法(fa)(fa)開展財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)。國(guo)外(wai)風(feng)(feng)險(xian)(xian)理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)(lun)(lun)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)較(jiao)多(duo)采用(yong)(yong)實(shi)證(zheng)方(fang)(fang)(fang)法(fa)(fa),而我國(guo)使用(yong)(yong)較(jiao)多(duo)的(de)(de)(de)(de)(de)則是定(ding)(ding)(ding)性(xing)(xing)(xing)(xing)和(he)(he)規范研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)方(fang)(fang)(fang)法(fa)(fa),造成(cheng)(cheng)(cheng)概念(nian)可(ke)以(yi)(yi)模糊(hu)地(di)給出(chu)(chu),較(jiao)輕(qing)易地(di)建立和(he)(he)概括概念(nian)和(he)(he)特征,無(wu)法(fa)(fa)支撐(cheng)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)(lun)(lun),不(bu)(bu)能保(bao)證(zheng)理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)(lun)(lun)的(de)(de)(de)(de)(de)邏輯性(xing)(xing)(xing)(xing)和(he)(he)一致性(xing)(xing)(xing)(xing),難以(yi)(yi)經(jing)得起(qi)時間(jian)(jian)(jian)(jian)的(de)(de)(de)(de)(de)考(kao)驗,會誤導人們對財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)方(fang)(fang)(fang)向(xiang)。這(zhe)(zhe)就要(yao)(yao)求我們在研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)(lun)(lun)中(zhong)將定(ding)(ding)(ding)性(xing)(xing)(xing)(xing)與(yu)定(ding)(ding)(ding)量、規范與(yu)實(shi)證(zheng)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)方(fang)(fang)(fang)法(fa)(fa)結(jie)(jie)合起(qi)來,以(yi)(yi)增強研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)結(jie)(jie)果的(de)(de)(de)(de)(de)可(ke)驗證(zheng)性(xing)(xing)(xing)(xing)和(he)(he)可(ke)靠性(xing)(xing)(xing)(xing)。其次,在基礎理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)(lun)(lun)的(de)(de)(de)(de)(de)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)中(zhong)應注重學習和(he)(he)應用(yong)(yong)西方(fang)(fang)(fang)理(li)(li)(li)(li)(li)(li)(li)(li)(li)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)學研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)中(zhong)應用(yong)(yong)極廣的(de)(de)(de)(de)(de)相(xiang)(xiang)關(guan)(guan)(guan)性(xing)(xing)(xing)(xing)或結(jie)(jie)構(gou)性(xing)(xing)(xing)(xing)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)方(fang)(fang)(fang)法(fa)(fa),即開展財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)(lun)(lun)結(jie)(jie)構(gou)的(de)(de)(de)(de)(de)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)。理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)(lun)(lun)結(jie)(jie)構(gou)是該領域各(ge)基本(ben)(ben)(ben)理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)(lun)(lun)要(yao)(yao)素(su)(su)(su)(su)及(ji)各(ge)要(yao)(yao)素(su)(su)(su)(su)之(zhi)(zhi)間(jian)(jian)(jian)(jian)相(xiang)(xiang)互(hu)聯系、相(xiang)(xiang)互(hu)制(zhi)約所組(zu)成(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)有(you)(you)機理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)(lun)(lun)體系。財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)(lun)(lun)結(jie)(jie)構(gou)是財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)各(ge)要(yao)(yao)素(su)(su)(su)(su)及(ji)各(ge)要(yao)(yao)素(su)(su)(su)(su)之(zhi)(zhi)間(jian)(jian)(jian)(jian)組(zu)成(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)有(you)(you)機體系。理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)(lun)(lun)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)的(de)(de)(de)(de)(de)真正價(jia)(jia)(jia)值在于明確存(cun)在的(de)(de)(de)(de)(de)各(ge)種現(xian)象(xiang)、各(ge)種要(yao)(yao)素(su)(su)(su)(su)以(yi)(yi)及(ji)這(zhe)(zhe)些現(xian)象(xiang)及(ji)要(yao)(yao)素(su)(su)(su)(su)之(zhi)(zhi)間(jian)(jian)(jian)(jian)的(de)(de)(de)(de)(de)相(xiang)(xiang)互(hu)關(guan)(guan)(guan)系,即所謂相(xiang)(xiang)關(guan)(guan)(guan)性(xing)(xing)(xing)(xing)。能否(fou)將財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)各(ge)要(yao)(yao)素(su)(su)(su)(su)及(ji)各(ge)要(yao)(yao)素(su)(su)(su)(su)之(zhi)(zhi)間(jian)(jian)(jian)(jian)的(de)(de)(de)(de)(de)關(guan)(guan)(guan)系認識清楚很大(da)程度(du)上(shang)決(jue)定(ding)(ding)(ding)了(le)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)(lun)(lun)與(yu)方(fang)(fang)(fang)法(fa)(fa)、程序研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)的(de)(de)(de)(de)(de)科學性(xing)(xing)(xing)(xing)、明晰(xi)性(xing)(xing)(xing)(xing)和(he)(he)有(you)(you)效性(xing)(xing)(xing)(xing)。如財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)目標(biao)、財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)本(ben)(ben)(ben)質、職能、財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)要(yao)(yao)素(su)(su)(su)(su)與(yu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)程序與(yu)方(fang)(fang)(fang)法(fa)(fa)之(zhi)(zhi)間(jian)(jian)(jian)(jian)的(de)(de)(de)(de)(de)關(guan)(guan)(guan)系等。如美(mei)國(guo),現(xian)代(dai)(dai)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)(lun)(lun)圍繞著企業價(jia)(jia)(jia)值最大(da)化這(zhe)(zhe)一理(li)(li)(li)(li)(li)(li)(li)(li)(li)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)活(huo)動的(de)(de)(de)(de)(de)目標(biao)函數,把(ba)各(ge)種財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)決(jue)策如投(tou)資(zi)決(jue)策、融資(zi)決(jue)策等與(yu)企業價(jia)(jia)(jia)值之(zhi)(zhi)間(jian)(jian)(jian)(jian)的(de)(de)(de)(de)(de)相(xiang)(xiang)關(guan)(guan)(guan)性(xing)(xing)(xing)(xing)進行系統分析和(he)(he)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu),構(gou)建了(le)前后一貫、邏輯嚴密、渾然一體的(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)(lun)(lun)結(jie)(jie)構(gou)。以(yi)(yi)目標(biao)為(wei)出(chu)(chu)發(fa)點進行相(xiang)(xiang)關(guan)(guan)(guan)性(xing)(xing)(xing)(xing)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)已經(jing)成(cheng)(cheng)(cheng)為(wei)國(guo)際學術(shu)界(jie)重要(yao)(yao)的(de)(de)(de)(de)(de)、運用(yong)(yong)極廣的(de)(de)(de)(de)(de)理(li)(li)(li)(li)(li)(li)(li)(li)(li)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)學及(ji)經(jing)濟學研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)方(fang)(fang)(fang)法(fa)(fa)。美(mei)國(guo)理(li)(li)(li)(li)(li)(li)(li)(li)(li)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)學界(jie)自20世紀50年代(dai)(dai)以(yi)(yi)后,相(xiang)(xiang)關(guan)(guan)(guan)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)層出(chu)(chu)不(bu)(bu)窮,如多(duo)篇論(lun)(lun)(lun)文(wen)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)與(yu)公司價(jia)(jia)(jia)值的(de)(de)(de)(de)(de)相(xiang)(xiang)關(guan)(guan)(guan)性(xing)(xing)(xing)(xing),從而根本(ben)(ben)(ben)上(shang)改變(bian)了(le)理(li)(li)(li)(li)(li)(li)(li)(li)(li)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)學的(de)(de)(de)(de)(de)面貌,使理(li)(li)(li)(li)(li)(li)(li)(li)(li)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)學成(cheng)(cheng)(cheng)為(wei)現(xian)代(dai)(dai)經(jing)濟學體系中(zhong)的(de)(de)(de)(de)(de)主流成(cheng)(cheng)(cheng)分之(zhi)(zhi)一。充分吸收國(guo)外(wai)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)(lun)(lun)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)成(cheng)(cheng)(cheng)果,在財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)基本(ben)(ben)(ben)理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)(lun)(lun)上(shang)注重實(shi)用(yong)(yong),講究(jiu)(jiu)(jiu)(jiu)科學方(fang)(fang)(fang)法(fa)(fa),少走彎路,取得共識,達成(cheng)(cheng)(cheng)統一,以(yi)(yi)推動我國(guo)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)(lun)(lun)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)(jiu)的(de)(de)(de)(de)(de)深(shen)入。

二、財務風險管理教育(yu)

財(cai)(cai)務(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)意識(shi)的(de)(de)(de)(de)(de)增(zeng)強和(he)財(cai)(cai)務(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)水平(ping)的(de)(de)(de)(de)(de)提(ti)高有(you)賴于開(kai)展廣泛(fan)的(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)教育(yu)。從當前美國(guo)(guo)和(he)英(ying)國(guo)(guo)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)教育(yu)情(qing)況(kuang)(kuang)基本(ben)類似,各(ge)(ge)大(da)(da)學(xue)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)教育(yu)課(ke)(ke)程(cheng)不少,多所(suo)大(da)(da)學(xue)偏重財(cai)(cai)務(wu)導向型(xing)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)教育(yu)。財(cai)(cai)務(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)現今已成為(wei)各(ge)(ge)大(da)(da)學(xue)財(cai)(cai)經系中財(cai)(cai)務(wu)理(li)(li)(li)(li)(li)論課(ke)(ke)程(cheng)中的(de)(de)(de)(de)(de)重要部(bu)分(fen)。如美國(guo)(guo)的(de)(de)(de)(de)(de)賓(bin)州大(da)(da)學(xue)、天普大(da)(da)學(xue)、喬治亞州立(li)大(da)(da)學(xue)與紐約(yue)保險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)學(xue)院(yuan)(yuan),英(ying)國(guo)(guo)的(de)(de)(de)(de)(de)各(ge)(ge)拉斯哥蘭大(da)(da)學(xue)、城市大(da)(da)學(xue)與諾丁漢大(da)(da)學(xue)等。另外,風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)職(zhi)(zhi)(zhi)務(wu)的(de)(de)(de)(de)(de)改變(bian)、風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)協(xie)(xie)會(hui)(hui)(hui)的(de)(de)(de)(de)(de)成立(li)、風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)專(zhuan)業(ye)(ye)證(zheng)書(shu)(shu)的(de)(de)(de)(de)(de)考試(shi)、風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)雜(za)(za)志以(yi)及風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)書(shu)(shu)籍等方面,美國(guo)(guo)和(he)英(ying)國(guo)(guo)情(qing)況(kuang)(kuang)也基本(ben)類似,都體現出(chu)(chu)越(yue)來(lai)越(yue)對(dui)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)重視。兩(liang)國(guo)(guo)的(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)經理(li)(li)(li)(li)(li)職(zhi)(zhi)(zhi)稱已經取代了(le)過時的(de)(de)(de)(de)(de)保險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)經理(li)(li)(li)(li)(li),職(zhi)(zhi)(zhi)責范圍擴(kuo)大(da)(da),位階(jie)提(ti)升;多家風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)協(xie)(xie)會(hui)(hui)(hui)、風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)學(xue)院(yuan)(yuan)對(dui)企(qi)業(ye)(ye)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)事務(wu)、專(zhuan)業(ye)(ye)證(zheng)書(shu)(shu)考試(shi)制度極具貢獻(xian),其(qi)(qi)中,美國(guo)(guo)全(quan)球風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)專(zhuan)業(ye)(ye)人(ren)員協(xie)(xie)會(hui)(hui)(hui)每年舉辦(ban)財(cai)(cai)務(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)人(ren)員專(zhuan)業(ye)(ye)證(zheng)書(shu)(shu)考試(shi);多家協(xie)(xie)會(hui)(hui)(hui)和(he)學(xue)會(hui)(hui)(hui)出(chu)(chu)版風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)方面的(de)(de)(de)(de)(de)刊物雜(za)(za)志;出(chu)(chu)版為(wei)數不少的(de)(de)(de)(de)(de)財(cai)(cai)務(wu)性風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)書(shu)(shu)籍等。受(shou)國(guo)(guo)外風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)教育(yu)的(de)(de)(de)(de)(de)影響(xiang)(xiang),盡管(guan)(guan)(guan)(guan)(guan)我(wo)國(guo)(guo)目(mu)前部(bu)分(fen)大(da)(da)學(xue)也開(kai)設(she)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)課(ke)(ke)程(cheng),但為(wei)數較少尤其(qi)(qi)是(shi)財(cai)(cai)務(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)課(ke)(ke)程(cheng);在(zai)專(zhuan)業(ye)(ye)職(zhi)(zhi)(zhi)稱考試(shi)、出(chu)(chu)版書(shu)(shu)籍方面差距依(yi)然很大(da)(da),一(yi)是(shi)我(wo)國(guo)(guo)財(cai)(cai)務(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)研究起(qi)步(bu)(bu)較晚(wan),受(shou)其(qi)(qi)影響(xiang)(xiang)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)教育(yu)方面起(qi)步(bu)(bu)較晚(wan)。二是(shi)從觀念(nian)上(shang)人(ren)們還(huan)未充(chong)分(fen)認識(shi)到財(cai)(cai)務(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)教育(yu)的(de)(de)(de)(de)(de)特別重要性,三(san)是(shi)沒(mei)有(you)成立(li)相(xiang)(xiang)應的(de)(de)(de)(de)(de)協(xie)(xie)會(hui)(hui)(hui)或學(xue)會(hui)(hui)(hui),沒(mei)有(you)相(xiang)(xiang)應的(de)(de)(de)(de)(de)職(zhi)(zhi)(zhi)務(wu)、資格考試(shi)等配(pei)套(tao)措(cuo)施(shi),直接影響(xiang)(xiang)了(le)財(cai)(cai)務(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)教育(yu)的(de)(de)(de)(de)(de)發展。

隨著經濟與科技全球化(hua)帶來的(de)(de)我國經濟發(fa)展的(de)(de)國際(ji)化(hua)進程的(de)(de)加(jia)快和企業之間(jian)競(jing)爭(zheng)的(de)(de)加(jia)劇,需要(yao)我國教(jiao)(jiao)育(yu)(yu)(yu)能盡快培養(yang)一大(da)批具有較(jiao)強(qiang)(qiang)風(feng)(feng)險(xian)意識(shi)、競(jing)爭(zheng)意識(shi)、創新意識(shi)的(de)(de)財會類(lei)人才。為(wei)此,我們必須改(gai)變目(mu)前(qian)財務(wu)管(guan)(guan)理(li)風(feng)(feng)險(xian)教(jiao)(jiao)育(yu)(yu)(yu)落后的(de)(de)局面(mian),除了積極向國外學(xue)習(xi),采取設立各(ge)級風(feng)(feng)險(xian)管(guan)(guan)理(li)學(xue)會、協會,在資格考試中(zhong)盡快設立風(feng)(feng)險(xian)管(guan)(guan)理(li)資格考試等舉措外,在大(da)學(xue)教(jiao)(jiao)育(yu)(yu)(yu)方(fang)(fang)面(mian),要(yao)研究風(feng)(feng)險(xian)管(guan)(guan)理(li)教(jiao)(jiao)育(yu)(yu)(yu)的(de)(de)內容和方(fang)(fang)法,要(yao)研究風(feng)(feng)險(xian)管(guan)(guan)理(li)教(jiao)(jiao)育(yu)(yu)(yu)的(de)(de)形式和手(shou)段。在學(xue)歷(li)教(jiao)(jiao)育(yu)(yu)(yu)中(zhong)應(ying)單獨開設財務(wu)風(feng)(feng)險(xian)管(guan)(guan)理(li)課程,采用(yong)案例教(jiao)(jiao)學(xue)方(fang)(fang)法,讓師生與實務(wu)工(gong)作者結合共同(tong)采集案例,增強(qiang)(qiang)理(li)論教(jiao)(jiao)學(xue)的(de)(de)實用(yong)性和有效性。在財務(wu)、會計(ji)人員(yuan)的(de)(de)后續教(jiao)(jiao)育(yu)(yu)(yu)中(zhong)應(ying)加(jia)大(da)對財務(wu)風(feng)(feng)險(xian)管(guan)(guan)理(li)學(xue)習(xi)和研討(tao)的(de)(de)力(li)度(du)。

三、財務風(feng)險(xian)文化研究

我國(guo)多(duo)年來(lai)(lai)的(de)(de)(de)(de)(de)財務(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)理(li)(li)(li)研究(jiu)(jiu)(jiu)局(ju)限于(yu)方(fang)法(fa)和(he)程序,即使在財務(wu)文(wen)(wen)(wen)化(hua)研究(jiu)(jiu)(jiu)中也忽(hu)略了財務(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)文(wen)(wen)(wen)化(hua)的(de)(de)(de)(de)(de)研究(jiu)(jiu)(jiu),不(bu)(bu)(bu)(bu)(bu)能(neng)不(bu)(bu)(bu)(bu)(bu)說(shuo)這是我國(guo)財務(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)理(li)(li)(li)研究(jiu)(jiu)(jiu)的(de)(de)(de)(de)(de)薄弱(ruo)環節(jie)。國(guo)外風(feng)(feng)(feng)(feng)險(xian)(xian)理(li)(li)(li)論(lun)有(you)主觀建構派(pai),視風(feng)(feng)(feng)(feng)險(xian)(xian)文(wen)(wen)(wen)化(hua)為社會文(wen)(wen)(wen)化(hua)現象(xiang)。事(shi)實上(shang),不(bu)(bu)(bu)(bu)(bu)可否(fou)認的(de)(de)(de)(de)(de)是,風(feng)(feng)(feng)(feng)險(xian)(xian)由人(ren)(ren)們特定的(de)(de)(de)(de)(de)文(wen)(wen)(wen)化(hua)社會因素建構而成,風(feng)(feng)(feng)(feng)險(xian)(xian)隨不(bu)(bu)(bu)(bu)(bu)同(tong)的(de)(de)(de)(de)(de)人(ren)(ren)與不(bu)(bu)(bu)(bu)(bu)同(tong)的(de)(de)(de)(de)(de)文(wen)(wen)(wen)化(hua)社會背(bei)(bei)景而有(you)所不(bu)(bu)(bu)(bu)(bu)同(tong),財務(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)文(wen)(wen)(wen)化(hua)亦不(bu)(bu)(bu)(bu)(bu)例外。不(bu)(bu)(bu)(bu)(bu)同(tong)國(guo)家(jia)、不(bu)(bu)(bu)(bu)(bu)同(tong)民(min)族(zu)、不(bu)(bu)(bu)(bu)(bu)同(tong)企(qi)(qi)業(ye)、在同(tong)一時期文(wen)(wen)(wen)化(hua)背(bei)(bei)景不(bu)(bu)(bu)(bu)(bu)同(tong),同(tong)一國(guo)家(jia)、同(tong)一民(min)族(zu)、同(tong)一企(qi)(qi)業(ye)在不(bu)(bu)(bu)(bu)(bu)同(tong)時期文(wen)(wen)(wen)化(hua)背(bei)(bei)景亦會有(you)區別,使得人(ren)(ren)們對(dui)待財務(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)理(li)(li)(li)的(de)(de)(de)(de)(de)價值觀、反(fan)應(ying)程度、行為方(fang)式、采(cai)取的(de)(de)(de)(de)(de)措施等方(fang)面出(chu)現差(cha)異性(xing),形成一定的(de)(de)(de)(de)(de)特色。中外風(feng)(feng)(feng)(feng)險(xian)(xian)案例的(de)(de)(de)(de)(de)研究(jiu)(jiu)(jiu)發現,企(qi)(qi)業(ye)的(de)(de)(de)(de)(de)最大風(feng)(feng)(feng)(feng)險(xian)(xian)往往是由于(yu)企(qi)(qi)業(ye)文(wen)(wen)(wen)化(hua)、企(qi)(qi)業(ye)人(ren)(ren)的(de)(de)(de)(de)(de)行為,特別是企(qi)(qi)業(ye)高(gao)層(ceng)管(guan)理(li)(li)(li)者的(de)(de)(de)(de)(de)知識不(bu)(bu)(bu)(bu)(bu)足(zu)、能(neng)力有(you)限、品德欠佳(jia)等弱(ruo)性(xing)造成的(de)(de)(de)(de)(de)。隨著(zhu)社會經(jing)濟迅(xun)速發展帶來(lai)(lai)的(de)(de)(de)(de)(de)集體與個人(ren)(ren)行為復(fu)雜性(xing)的(de)(de)(de)(de)(de)增大,財務(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)文(wen)(wen)(wen)化(hua)的(de)(de)(de)(de)(de)研究(jiu)(jiu)(jiu)不(bu)(bu)(bu)(bu)(bu)僅不(bu)(bu)(bu)(bu)(bu)能(neng)忽(hu)視,而應(ying)作為重要課題。

四(si)、財務風險(xian)管(guan)理(li)組織架(jia)構和管(guan)理(li)模(mo)式研究

無(wu)論(lun)(lun)是(shi)(shi)(shi)從理(li)(li)(li)論(lun)(lun)上還是(shi)(shi)(shi)從實(shi)務(wu)上看,我(wo)(wo)國財(cai)(cai)(cai)務(wu)風(feng)(feng)險管(guan)(guan)理(li)(li)(li)都(dou)缺(que)乏對(dui)(dui)組(zu)織架(jia)構(gou)的(de)(de)研(yan)究(jiu)。在(zai)實(shi)務(wu)上我(wo)(wo)國大多數企(qi)業(ye)(ye)沒有(you)(you)設立專(zhuan)(zhuan)(zhuan)門的(de)(de)財(cai)(cai)(cai)務(wu)管(guan)(guan)理(li)(li)(li)機(ji)構(gou),沒有(you)(you)專(zhuan)(zhuan)(zhuan)職的(de)(de)財(cai)(cai)(cai)務(wu)風(feng)(feng)險管(guan)(guan)理(li)(li)(li)人(ren)員,這說明(ming)了人(ren)們尚未認識到財(cai)(cai)(cai)務(wu)風(feng)(feng)險管(guan)(guan)理(li)(li)(li)對(dui)(dui)于企(qi)業(ye)(ye)的(de)(de)作用。在(zai)理(li)(li)(li)論(lun)(lun)上,與前面所述(shu)財(cai)(cai)(cai)務(wu)風(feng)(feng)險文(wen)化(hua)原因類似,我(wo)(wo)國已有(you)(you)的(de)(de)財(cai)(cai)(cai)務(wu)風(feng)(feng)險管(guan)(guan)理(li)(li)(li)研(yan)究(jiu)比較重(zhong)(zhong)視方(fang)法和程(cheng)序(xu),忽略了組(zu)織機(ji)構(gou)及機(ji)構(gou)的(de)(de)職責權限等(deng)對(dui)(dui)實(shi)踐(jian)有(you)(you)特別(bie)重(zhong)(zhong)要意義的(de)(de)課題(ti)的(de)(de)探討,從某(mou)種程(cheng)度(du)上造成了理(li)(li)(li)論(lun)(lun)研(yan)究(jiu)與實(shi)踐(jian)的(de)(de)脫離(li)。不(bu)同發(fa)展階段、不(bu)同文(wen)化(hua)背(bei)景、不(bu)同管(guan)(guan)理(li)(li)(li)組(zu)織架(jia)構(gou)下的(de)(de)人(ren)們進行財(cai)(cai)(cai)務(wu)風(feng)(feng)險管(guan)(guan)理(li)(li)(li)采取(qu)的(de)(de)模(mo)式(shi)必然(ran)不(bu)同,是(shi)(shi)(shi)集中還是(shi)(shi)(shi)分散,是(shi)(shi)(shi)集權還是(shi)(shi)(shi)分權、是(shi)(shi)(shi)兼職還是(shi)(shi)(shi)專(zhuan)(zhuan)(zhuan)職等(deng)等(deng)管(guan)(guan)理(li)(li)(li)模(mo)式(shi)問(wen)題(ti)是(shi)(shi)(shi)研(yan)究(jiu)實(shi)施財(cai)(cai)(cai)務(wu)風(feng)(feng)險管(guan)(guan)理(li)(li)(li)不(bu)能回避的(de)(de)重(zhong)(zhong)大課題(ti)。應結合(he)我(wo)(wo)國各類不(bu)同企(qi)業(ye)(ye)的(de)(de)具體情況分層(ceng)次開展風(feng)(feng)險管(guan)(guan)理(li)(li)(li)模(mo)式(shi)研(yan)究(jiu)。

五、結束語

財務(wu)風(feng)險(xian)(xian)管(guan)理(li)各(ge)方(fang)(fang)法(fa)的(de)(de)(de)(de)(de)有效性(xing)依賴于風(feng)險(xian)(xian)管(guan)理(li)責任(ren)(ren)的(de)(de)(de)(de)(de)落(luo)實(shi)(shi)。否則,研(yan)究財務(wu)風(feng)險(xian)(xian)管(guan)理(li)沒有具體研(yan)究財務(wu)風(feng)險(xian)(xian)管(guan)理(li)的(de)(de)(de)(de)(de)責任(ren)(ren)制,財務(wu)風(feng)險(xian)(xian)管(guan)理(li)只(zhi)能是(shi)紙上談兵,無從(cong)落(luo)實(shi)(shi)。總之,越(yue)來越(yue)復雜的(de)(de)(de)(de)(de)社會(hui)經濟環境決定了財務(wu)風(feng)險(xian)(xian)管(guan)理(li)研(yan)究的(de)(de)(de)(de)(de)日(ri)益重要,而(er)財務(wu)風(feng)險(xian)(xian)管(guan)理(li)的(de)(de)(de)(de)(de)研(yan)究是(shi)巨大的(de)(de)(de)(de)(de)科(ke)(ke)學(xue)(xue)工程(cheng),需要整合優化財務(wu)學(xue)(xue)、會(hui)計學(xue)(xue)、管(guan)理(li)學(xue)(xue)、社會(hui)學(xue)(xue)、政治學(xue)(xue)、哲學(xue)(xue)、人文學(xue)(xue)、心理(li)學(xue)(xue)等多門學(xue)(xue)科(ke)(ke)的(de)(de)(de)(de)(de)知識(shi)與(yu)方(fang)(fang)法(fa)于一體,全方(fang)(fang)位、多領(ling)域進行(xing)深入(ru)研(yan)究,以不落(luo)后于風(feng)險(xian)(xian)管(guan)理(li)學(xue)(xue)科(ke)(ke)整體發展和滿(man)足實(shi)(shi)踐中(zhong)的(de)(de)(de)(de)(de)迫切需要。◆

參考文獻：

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[2]邁(mai)克爾·波特著(zhu).陳(chen)小(xiao)悅譯:競爭戰略(lve)[M].華(hua)夏出版(ban)社,2005.