对于财务风险管理的工作,国家很早就给予了高度重视,2006年6月,
国资委专门下发了《中央企业全面风险管理指引》,标志着中央企业开始实
施全面风险管理。这其中财务风险管理作为全面风险管理体系中的重中之
重,也将成为贯穿全面风险管理体系的核心工作内容,因此,对于作为中国
重要经济组成部分的企业集团,同时也是中央企业核心组成力量的各种大型
集团公司,构建一个有效的财务风险管理体系成为当务之急。
本文基于财务风险管理理论,按照财务风险管理的方法,针对我国集团
企业现状及特点,从组织体系、程序运行体系到保障体系的建设,完整的提
出了构建我国财务风险管理体系的框架及内容,同时以ABC集团有限公司
的财务风险管理体系为例,通过该体系对财务风险的组织、运行、管理的过
程,以及对财务风险管理保障系统的建设,论证了该体系对财务风险管理的
有效性。
关键字:财务风险风险管理集团企业
ABSTRACT
Along with the accelerated process of global economic integration, China's enterprises
are facing increasing competition,enterprises are facing more and more financial risks,
group companies are at the front of the severe situation. Currently, the groups in our
country are at the elementary stages of development, Every financial part of the
enterprise group is in a variational economic environment. The enterprise scales are
large, and their subsidiary companies are decentralized in different areas,they are facing
a greater risk than the general enterprises.
For financial risk management, country early gave height to take seriously, in 2006 June,
the SASAC issued the central business is overall risk management guidelines, marks
the beginning of implementing comprehensive risk management of central enterprises.
The financial risk management as part of a comprehensive risk management system of
heavy medium of heavy, will be run through the comprehensive risk management
system the core content of the work, therefore, for China as an important economic
component of the enterprise, but also the central enterprise core strength of various large
group company, build an effective financial risk management system become a pressing
matter of the moment.
This article deals with Chinese group enterprises financial risk management systems
build process which is based on financial risk management theory, the characteristics of
china's industry and finance,from the risk of identifying and risk assessment,risk
control that risk management of the main part, taking the financial risk management
system of ABC group limited company for example, going through the system of
identifying, assessing the financial risks, control and risk management and financial
support system to demonstrated the system of financial risk management effectiveness.
KEY WORDS: Financial risk, Risk management, Group enterprises
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