【摘 要】对企业而言,由于资本结构的不同而形成的财务风险是一柄双刃剑,使用得当,它可以提高企业利润,增加股东财富;反之,安排欠妥,它会加速企业亏损甚至破产。因此掌握好有关财务风险的基本内容,学会如何有效地利用财务杠杆工具,防范财务风险,显得尤为重要。对财务风险的防范并非意味着去减少或消灭它,而是运用管理会计的思想和方法,加强内部管理,其目的是改善经营管理,提高经济效益。

【关键词】企业 财务风险 筹资风险 投资风险 股利分配 防范


financial cognition and prevention

abstract: in business, the financial risk arising from different capital structures is just like a two-edged sword. properly used, it may increase the enterprises wealth. improperly used, it may accelerate the enterprise loss and even bankruptcy. therefore, it is especially important to learn the basic knowledge about financial risk and to learn tousle the financial lever to prevent financial risk. expounds the author’s view-point. that is to say, prevention of financial risk does not mean reduce or eliminate financial risk. it means, by employing the managerial accounting notion and methods, to strengthen the internal manage mentinor-derto improve operational management and to increase economic efficiency.
keywords: enterprise; financial risk; money raising risk；
investment risk；interest on shares allotment；against


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