摘要
文章主要分析了企业财务风险与会计要素及其结构、外部客观环境、企业内部主观管理决策的不确定性之间的关系,在此基础上构建了企业财务风险生成与传导的分析框架。该分析框架有助于研究各种因素引起的企业财务风险的机理和过程,从而有针对性地防范和控制企业财务风险的发生。
This paper primarily analyzes the obscure relationship between the enterprise financial risks and accounting elements and their structure, external objective situations and internal subjective management decision. Based on the analysis, this paper constructs an analytical frame for the enterprise financial risks generation and transmission mechanism, which helps study factors inducing the process of enterprise financial risks, and take pertinent precaution and control the enterprise financial risks.
出处
《上海立信会计学院学报》
2006年第4期60-65,共6页
Journal of Shanghai Lixin University of Commerce
基金
国家自然科学基金资助项目:基于AIS的企业财务危机实时预警系统研究(70372053)
西安市会计学会2005年科研项目:企业财务风险及预警机制研究(220519)
关键词
财务风险
会计要素
传导机理
环境
financial risks
accounting elements
transmission mechanism
environment
