摘要
不管是任何公司,必然会存在一定的风险。风险具备多样化特点,同时其内容也较
为复杂。在公司运营过程中,风险的形成是固然的,也是其必须面对的问题。现阶段,
财务风险己经变成风险必不可少的一部分,对该风险进行监管以及制约非常关键。在经
济高速发展推动下,再加上科技水平不断提升,公司面临的运营环境也出现了改变,对
财务风险进行管控迫在眉睫。影响其出现的原因大部分为公司经营环境,其中,一些要
素可以被控制,还有一些要素是固有的,公司本身无法对其产生影响。对于各类公司来
说,有效管理与制约财务风险,可以为公司打造良好的经营环境,最终达到发展目的

现阶段,我国社会各界对于内部制约以及风险管理给予了高度重视。虽然其两者存
在众多相同之处以及不同之处,但是对这一领域进行的探宄也获得了一定的成效。西方
很多国家已经将探宄方向转移至财务风险上,比如说英国、美国等,其通过颁布一些法
律法规,从法律层面要求公司增强对财务风险进行管理,其制定的举措能够和本国公司
特征以及发展方向完全一致,具备一定的地区性,中国不可将西方国家的发展成果完全
挪为己用,必须要依据中国公司发展特征以及国内发展实情,参考对我国开展探宄有帮
助的内容,进而构建满足中国公司的财务风险监管体制

河南天冠企业集团(以下简称“天冠”)很早就开始了对财务风险管趣进行探宄,并
且给予了很高的关注度,采取了一系列举措,构建了非常健全的监管单位,具备众多专
门性监管人员。然而现阶段,该企业对财务风险进行监管旨在达到外部需求,在有效运
用风险以及提升内部监管能力方面具有众多不足之处

论文基于对天冠财务风险监管里具有的不足之处进行探宄,参考了 coco和英国有
关探宄成果,并依据中国《全面风险管理指引》等一些法律规定,明确了财务风险监管
的大致过程,并判断该企业面临的风险,寻找影响因素,构建风险评估指标系统,并采
用AHP方式以及灰色理论财务风险全面评估模型,完成量化评价,并制定了一系列行之
有效的举措来应对该公司财务风险监管过程中的各种问题。利用健全企业管理结构,提
升企业领导层对于财务风险的监管理念,形成良好的监管氛围。采用进一步完善人力资
源制度,构建有效的信息交流体系等方法来改善监管环境,利用明确财务风险监管以及
审计存在的联系,确定风险喜好、承载力、容量等,构建风险防御体制,制定有效的风
险管理措施。由于财务风险管理牵扯的范围非常广,涉及了很多业务领域,工作相对困
夏
两北大学硕上学位论文
难。所以,必须制定一系列行之有效的举措加以保证。对于天冠来说,可从以下方面着
手改善:第一,将公司体制构建以及财务风险监管体制紧密联系起来,基于基础性业务
着手,从风险的来源进行把控;第二,树立长远发展的目光,改善公司和股东在权益划
分方面的矛盾,有效配置利润,使公司领导层能够明确其自身职责;第三,构建风险监
管文化,创造有利的公司内部文化环境,进而引导公司职员能够为公司发展而共同努力

对财务风险监管体制进行构建过程中,可适当借鉴审计学、会计学、数学等一些学
科的理论知识以及技术成果,进而对风险进一步辨别以及评价,并利用行之有效的举措
来加以面对。现阶段,天冠财务风险评价采用的方式为定性剖析,由于风险自身存在可
以定性以及定量剖析的风险,所以采用这一方式进行探究是可行的

对于财务风险制约体制来说,首先必须明确风险评价影响因素,对一些影响因素做
进一步测试,对于一些可以定量的风险,依据其真实状况,利用数学等一些方式,并结
合财务风险监管信息体系进一步量化。对一些可以定性的风险,可采用定性剖析方式,
进而利用风险评价方式以及理论模型,对风险要素进行全方位评价,使得监管以及约束
举措能够有据可依

财务风险所采取的各种举措,依据风险评价结论来有效运用风险,进而实施决策,
并且采用有效的监管以及制约方式来进行改善。包含运营目标以及风险承担能力,对于
公司的运营过程以及运营行为进行全面的把控,使得公司面对的财务风险能够有效降
低,为公司发展创造良好的环境,最终实现有效制约风险的目的,
对财务风险进行管理时,必须要基于成本效益这一原则来实行,降低风险投入的开
支是能够被估测以及计量的,采取的各类风险举措能够形成一定的经济效益,一方面可
以带来良好的成果,在一定程度上能够有效规避风险,使得风险导致的亏损出现几率有
效降低,另一方面,这类举措达到的成效具有不明确性,而且不能在很短的时间内就实
现。为了使公司获得巨大的经济利润,公司运营能够更加顺利,很多公司都将降低风险
所推行的举措产生的成本放在各项工作的重中之重,对于各类举措所要投入的成本己经
获得的收益、可能会形成的亏损做进一步考量,进而确定方案可实施性。事实上,规避
风险和公司经营目标息息相关,在明确各类举措时,必须用整体的眼光来看问题,站在
公司未来发展的视角来看待风险,公司的领导层也要尽快明确风险,对于公司总体发展
的影响程度,明确风险容量以及承载力,基于单个业务来说,风险在承载力范围内,然
而如果把风险聚集起来,便会超出其容量以及承载力。此外,由于风险本身具有一定的
对立性,单个业务存在的风险,会超过风险容量以及承载力,是在风险对立性质的作用
II
下,使得整体风险能够满足公司风险容量以及承载力,这些方面,风险方案,具有很大
影响,本篇论文对于财务风险管理体制构建以及采取的应对策略探究非常完善,对于其
他公司的探宄具备参考价值,
论文包括六章,第一章为绪论,大致介绍了论文探究背景、意义,国际上探究现状;
第二章为相关理论知识以及技术模型;第三章分析了河南天冠企业集团公司财务风险管
理状况和存在的不足之处;第四章为河南天冠企业集团公司财务风险辨别和评价模型建
立与运用;第五章设计了财务风险管理体制;第六章对论文做了总结,明确了未来探宄
方向

关键词:天冠集团,财务风险,风险评估,风险应对策略
III
两北大学硕士学位论文
ABSTRACT
Whether it is any company, there will be certain risks. Diversification of risk characteristics,
and its content is more complex. In the operation of the company,the formation of the risk is,
of course, it must face the problem. At this stage, the financial risk has become an essential
part of the risk, the risk of regulation and control is critical. Driven by the rapid development
of the economy, coupled with the continuous improvement of science and technology, the
company
&39;
s operating environment is also facing a change in the financial risk management
imminent. Most of the reasons for the emergence of the company&39;s operating environment, in
which some elements can be controlled,there are some dements inherent in the company
itself can not have an impact on. For all kinds of companies, effective management and
control of financial risk, can create a good business environment for the company, and
ultimately achieve the purpose of development.
At the present stage, our society has paid great attention to internal control and risk
management. Although there are a lot of similarities and differences between the two, but the
exploration of this field has also made some achievements. Many western countries have
transferred to the research direction of financial risk, such as the United Kingdom and the
United States, through the promulgation of laws and regulations, from a legal perspective
requires companies to strengthen management of the financial risk, the company can move
and their characteristics and development direction of exactly the same, have certain regional,
not Chinese the development achievements of the western countries completely their own use,
it must be based on the characteristics of the development of China company and domestic
situation, reference for our country to carry out inquiry help content, and then constructed to
meet the financial risk supervision system China company.
Henan Tianguan enterprise group (hereinafter referred to as the crown) began very early to
study the financial risk management, and give a high degree of attention, adopted a series of
initiatives, constructs a very sound regulatory unit has a number of specialized personnel
supervision. However, at this stage, the enterprise to monitor the financial risk is designed to
IV
ABSTRACT
achieve external demand, in the effective use of risk and enhance the ability of internal
supervision has many shortcomings.
The disadvantages of having financial risk regulation in Tianguan based on inquiry, reference
coco and British relevant research achievement, and on the basis of China comprehensive
risk management guidelines and some other laws and regulations, the general process of
financial risk supervision, and determine the risks faced by enterprises, looking for factors,
construct the index system of risk the assessment, and using AHP method and grey theory of
financial risk comprehensive evaluation model, complete quantitative evaluation, and
formulated a series of effective measures to cope with the problem of financial risk
supervision in the company. The use of sound corporate governance structure, enhance the
leadership of the financial risk of corporate governance concepts, the formation of a good
regulatory atmosphere. Used to further improve the system of human resources, establish
effective information exchange system so as to improve the regulatory environment, the use
of clear financial risk supervision and audit, determine the risk preferences, bearing capacity,
capacity building, risk prevention system, establish effective risk management measures. Due
to the wide range of financial risk management involves a lot of business areas, work is
relatively difficult. Therefore, it is necessary to develop a series of effective measures to
ensure. For the days crown, from the following aspects: first, the company will improve the
system construction and financial risk supervision system is closely linked to the basic
business based, from the sources of risk to control; second, establish a long-term
development vision, improve the company and shareholders in the equity division of the
contradiction, the effective allocation of profits so, the leadership of the company to clear its
own responsibilities; third, construction of risk management culture, to create a favorable
environment for the company
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