中文摘要及关键词
摘要
国有企业在我国国民经济中具有支柱作用，涉及的均是国民经济的重要领域
和关键部门，确保国民经济快速、健康、持续发展。无论是中央还是地方，从政
策上、实施路径上对国有企业的发展改革方向都提出了一些总体规划思路和做出
了一些重大举措。然而，企业重组在给企业带来巨大机遇的同时，也带来了财务
风险隐患，影响到重组的效果，抑制了重组后企业的经济发展建设。基于对国有
企业重组及财务风险控制相关概念的阐述和解读，旨在利用风险管理、内部控制
和财务风险分析的理论和方法，通过国有企业重组案例的深入剖析，国有企业重
组过程中可能面临的财务风险为重组定价风险、资金营运风险和财务整合风险，
相应的财务风险控制措施包括风险控制、转移、承担、规避、补偿等。采用定量
和定性分析相结合，提出国有企业重组案例中应重点关注的财务预警指标和应采
取的风险防控措施，针对国有企业重组案例进行分析评价，提出可采用的具体的
风险控制对策及建议。以实现重组战略目标为导向，结合案例对国有企业重组的
财务风险控制分析的贡献，提出在国有企业重组的不同进程中对于建立财务风险
控制体系框架的三点构思：建立以投资决策为核心的财务风险控制框架、以业财
融合为主线的财务风险控制框架、以人才队伍为保障的财务风险控制框架。在重
组职能系统、信息系统的建立、内部风险防控三道防线、业财制度流程建立和优
化、人才队伍培养等方面提出了具体的想法和建议。
关键词：国有企业重组；财务风险；财务风险控制

英文摘要及关键词
Abstract
State owned enterprises play a pillar role in China's national economy, involving
important fields and key departments of the national economy, so as to ensure the rapid,
healthy and sustainable development of the national economy. Both the central and
local governments have put forward some overall planning ideas and major measures
for the development and reform direction of state-owned enterprises in terms of policy
and implementation path. However, enterprise restructuring not only brings great
opportunities to enterprises, but also brings hidden financial risks, which affects the
effect of restructuring and inhibits the economic development and construction of
enterprises after restructuring. Based on the elaboration and interpretation of the
concepts related to the reorganization of state-owned enterprises and financial risk
control, this paper aims to use the theories and methods of risk management, internal
control and financial risk analysis to deeply analyze the possible financial risks in the
process of reorganization of state-owned enterprises through the case of reorganization
of state-owned enterprises, including reorganization pricing risk, capital operation risk
and financial integration risk, The corresponding financial risk control measures
include risk control, transfer, undertaking, avoidance, compensation, etc. Using the
combination of quantitative analysis and qualitative analysis, this paper analyzes the
financial early warning indicators and risk prevention and control measures that should
be paid attention to in the reorganization cases of state-owned enterprises, analyzes and
evaluates the reorganization cases of state-owned enterprises, and puts forward specific
risk control countermeasures and suggestions. Guided by the realization of the strategic
goal of reorganization and combined with the contribution of cases to the analysis of
financial risk control of state-owned enterprise reorganization, this paper puts forward
three ideas and frameworks for the establishment of financial risk control system in
different processes of state-owned enterprise reorganization: the establishment of
financial risk control framework with investment decision-making as the core, financial
risk control framework with industry finance integration as the main line

英文摘要及关键词
Financial risk control framework with talent team as the guarantee. It puts forward
specific ideas and suggestions on the reorganization of functional system, the
establishment of information system, the three lines of defense of internal risk
prevention and control, the establishment and optimization of industrial and financial
system and process, and the training of talent team.
Key Words: Reorganization of state-owned enterprises; Financial risk; Financial
risk control
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