债务风险的防范与控制问题探讨

【作者】 宋文君；

【导师】 刘淑莲；

【作者基本信息】 东北财经大学 ， 会计学， 2003， 硕士

【摘要】 债务风险问题虽然不是一个新兴的财务管理问题，但多年来却一直没有得到很好的解决，很多企业仍然处于债务风险的泥潭中难以自拔，特别是国内国有企业的这一问题也尤为严重。本文主要是以当前企业所面临的困境为出发点，提出一些针对债务风险防范与控制的解决方案，某些方法是过去业内人士一直讨论的，这里笔者只是加以改正，希望在企业中能够得到更好的运用。 本文伊始采用纵向对比分析法对我国国有企业及国有控股企业的债务风险进行分析，同时对研究现状加以概括，在分析了影响债务风险的因素之后开始从债务风险的防范和控制两个方面展开讨论。在债务风险的防范部分，笔者采用由浅入深的手法，先是确定企业防范债务风险的制度的建立，然后制定企业的债务风险预警系统，确保企业处于债务风险的警惕状态。在债务风险的控制部分，主要从三部分(即：流动性、经济性、安全性)展开讨论。流动性主要是从期限这一角度来考虑的，不仅包括债务本身的期限，而且考虑了债务与收益的期限匹配；经济性主要是从资金成本和收益率的角度出发，考虑了项目的现金流问题；安全性顾名思义，从企业举债的安全层面考虑，确定企业是否处于安全的状况下及在出现问题情况下的自保行为。 希望本文能为理论界的同行对债务风险问题的思考提供一些思路，为企业实践中的债务风险的防范与控制问题做出一点贡献。更多还原

【Abstract】 Though the financial risk is not a new emerging problem of financial management, it has never gotten satisfactory settlement for many years. A lot of enterprises are still hard to extricate oneself in the mire of the financial risk, especially to the state-owned enterprises. This article begins with the present predicament faced with many enterprises. Then puts forward some methods about how to prevent and control the financial risk. Some methods have been being discussed in the past years, the author corrects them and hopes to get better application in the enterprise.After analyzing the financial risk of the state-owned enterprises and state-run holding enterprises by the approach of longitudinal analysis, the author introduces the present research conditions concerning this topic, after analyzing the factors of the financial risk, the author launches discussing from two respects of the precaution and control of the financial risk. The author adopts the tactics from the superficiality to the depth discussing the precaution of the financial risk. Firstly the author establishes the foundation of the systems of precaution of the financial risk, then makes the financial risk warning systems, guaranteeing the enterprise in the state of watching out for the financial risk. It discusses the control of the financial risk mainly including three parts (namely: Mobility, economic, security). Mobility mainly concerning with the deadline, not only the deadline of liabilities itself, but considering that the match of the deadline of the liabilities and income; Economic proceeds from fund cost and earning ratio, and considers the cash flow issues of project; Security as its namely suggests, considers from security of finance aspect and determines enterprise being in the safe state, and it carries on the self-insurance behaviors when it goes wrong.I hope that this article can offer some trains of thought for thinking about the risk question of the debt to the colleagues of the theory circle and make a little contribution for the precaution of the debt risk in the enterprise practice and control question.更多还原