導語：國(guo)有企業財(cai)務風險管理(li)主要(yao)問(wen)題及對策(ce)一(yi)文來源于網(wang)友上傳，不代表(biao)本站觀點，若需要(yao)原創文章可咨(zi)詢客服老師，歡(huan)迎參(can)考。

摘要：隨著國有企業的全面深化改革，地方國有企業面對的內外部市場環境發生了巨大的變化，面臨著極大的經營發展壓力，在新形勢下加強企業財務風險管理工作顯得非常迫切。當前，地方國有企業財務風險管理存在一些典型的共性問題，為了盡快改善財務風險管理現狀。本文介紹了地方國有企業財務風險管理的主要內容與現實意義，分析了實踐過程中存在的現實問題，并據此提出相應的對策建議，以期推動地方國有(you)企業財務風險管理(li)工作取得實(shi)質性的進(jin)展。

關鍵詞：國有企(qi)業；風(feng)險管理(li)；財(cai)務(wu)風(feng)險

地方(fang)(fang)國有企(qi)業作為地方(fang)(fang)經(jing)(jing)(jing)濟社(she)會發(fa)展的(de)主要(yao)力量(liang)，在(zai)地區發(fa)展中擔(dan)當(dang)著重(zhong)(zhong)要(yao)使命，發(fa)揮著重(zhong)(zhong)要(yao)作用。在(zai)當(dang)前市(shi)場經(jing)(jing)(jing)濟下(xia)行壓力加大的(de)形勢(shi)下(xia)，地方(fang)(fang)國有企(qi)業承受的(de)財務風(feng)險(xian)(xian)越來越多。因此，地方(fang)(fang)國有企(qi)業急需(xu)轉變思想觀念(nian)，提(ti)高發(fa)展站(zhan)位，提(ti)升對(dui)(dui)企(qi)業財務風(feng)險(xian)(xian)管理的(de)重(zhong)(zhong)要(yao)性認識(shi)，增強(qiang)財務風(feng)險(xian)(xian)管理意(yi)識(shi)，健全完善企(qi)業的(de)財務風(feng)險(xian)(xian)管理制度和(he)管理體系，提(ti)高企(qi)業經(jing)(jing)(jing)濟活(huo)動效益，增強(qiang)企(qi)業應(ying)對(dui)(dui)外界(jie)不確定性因素影(ying)響的(de)適應(ying)能(neng)力和(he)抗(kang)風(feng)險(xian)(xian)能(neng)力，促進企(qi)業持續穩定向(xiang)好發(fa)展。

1地方國有企業財務風險管理概述

1.1地方國有企業財務風險管理的(de)主要內容(rong)

財(cai)(cai)(cai)(cai)務(wu)(wu)風險(xian)是企(qi)業(ye)在(zai)生產經營過程中開展各項(xiang)財(cai)(cai)(cai)(cai)務(wu)(wu)活動(dong)時，由(you)于(yu)內部與外部環境中各種不可控因素所(suo)導致(zhi)最終財(cai)(cai)(cai)(cai)務(wu)(wu)結(jie)果的不確(que)定性(xing)，而財(cai)(cai)(cai)(cai)務(wu)(wu)風險(xian)管(guan)理就是企(qi)業(ye)圍繞日常(chang)財(cai)(cai)(cai)(cai)務(wu)(wu)活動(dong)對引起財(cai)(cai)(cai)(cai)務(wu)(wu)結(jie)果不確(que)定性(xing)因素展開有效識別、分析、預(yu)警和(he)應(ying)對的過程，通過對企(qi)業(ye)財(cai)(cai)(cai)(cai)務(wu)(wu)管(guan)理活動(dong)的全流程管(guan)控，在(zai)最大程度上降(jiang)低財(cai)(cai)(cai)(cai)務(wu)(wu)風險(xian)，確(que)保(bao)(bao)企(qi)業(ye)整個財(cai)(cai)(cai)(cai)務(wu)(wu)活動(dong)有序、高(gao)效開展，保(bao)(bao)障企(qi)業(ye)經濟(ji)活動(dong)持續穩定運行。

1.2地方國有企業加強財務風險管(guan)理的(de)現(xian)實意義

伴隨(sui)經(jing)(jing)營(ying)(ying)發(fa)展(zhan)(zhan)環境(jing)日漸復雜多變，地方(fang)國有企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)面臨(lin)的(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)也日益突出，各(ge)種不(bu)確定性(xing)因(yin)素直接(jie)或(huo)間(jian)接(jie)的(de)(de)(de)影(ying)響(xiang)到企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)各(ge)項經(jing)(jing)營(ying)(ying)活動的(de)(de)(de)開展(zhan)(zhan)，對企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)生存和(he)發(fa)展(zhan)(zhan)造成(cheng)了嚴峻的(de)(de)(de)挑戰(zhan)。因(yin)此(ci)，地方(fang)國有企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)加強財(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)管(guan)理(li)(li)具有深遠的(de)(de)(de)重大的(de)(de)(de)意義。一是(shi)財(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)管(guan)理(li)(li)能夠維(wei)持企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)生產經(jing)(jing)營(ying)(ying)活動的(de)(de)(de)穩定性(xing)，提(ti)高企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)的(de)(de)(de)盈(ying)利能力和(he)經(jing)(jing)營(ying)(ying)效(xiao)(xiao)益，增強企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)的(de)(de)(de)市場競爭(zheng)力，確保企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)贏得(de)更(geng)多的(de)(de)(de)經(jing)(jing)濟效(xiao)(xiao)益，促進企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)更(geng)好(hao)的(de)(de)(de)實現(xian)經(jing)(jing)營(ying)(ying)目標(biao)和(he)戰(zhan)略目標(biao)。二是(shi)財(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)管(guan)理(li)(li)能夠為(wei)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)提(ti)供更(geng)加準確的(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)信(xin)息和(he)更(geng)加高效(xiao)(xiao)的(de)(de)(de)數據支持，改善企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)的(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)規(gui)劃(hua)和(he)管(guan)理(li)(li)，促進企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)優化(hua)資(zi)本結構，為(wei)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)資(zi)金高效(xiao)(xiao)運轉、資(zi)產不(bu)斷增值(zhi)提(ti)供良好(hao)基礎。三是(shi)財(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)管(guan)理(li)(li)能夠增強企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)對外部市場風(feng)(feng)險(xian)(xian)的(de)(de)(de)應變能力和(he)抵抗能力，減少風(feng)(feng)險(xian)(xian)損失，提(ti)升管(guan)控效(xiao)(xiao)益，激發(fa)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)的(de)(de)(de)積極性(xing)和(he)創造性(xing),為(wei)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)更(geng)加規(gui)范、合(he)理(li)(li)和(he)有效(xiao)(xiao)的(de)(de)(de)管(guan)理(li)(li)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)風(feng)(feng)險(xian)(xian)提(ti)供保障。

2目前地方國有企業財務風險管理存在的主要問題

2.1財(cai)務風(feng)險管理理念的缺失

多數地(di)方(fang)國(guo)(guo)有(you)企(qi)(qi)(qi)業(ye)(ye)缺乏(fa)財務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)理(li)(li)(li)念(nian)，沒(mei)有(you)樹立正確的(de)(de)(de)(de)財務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)意識(shi)。首先(xian)，許多地(di)方(fang)國(guo)(guo)有(you)企(qi)(qi)(qi)業(ye)(ye)的(de)(de)(de)(de)高級管(guan)(guan)(guan)理(li)(li)(li)人員是(shi)由地(di)方(fang)政府從行政事業(ye)(ye)單位(wei)委派到國(guo)(guo)有(you)企(qi)(qi)(qi)業(ye)(ye)擔任主(zhu)要(yao)領導(dao)職務(wu)(wu)(wu)(wu)(wu)，由于(yu)他(ta)們的(de)(de)(de)(de)知(zhi)識(shi)積累、工(gong)作經驗等原因，使(shi)他(ta)們不具備(bei)財務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)的(de)(de)(de)(de)專業(ye)(ye)技能(neng)(neng)，導(dao)致對財務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)的(de)(de)(de)(de)重(zhong)要(yao)性認知(zhi)不到位(wei)。其(qi)次，地(di)方(fang)國(guo)(guo)有(you)企(qi)(qi)(qi)業(ye)(ye)的(de)(de)(de)(de)經營管(guan)(guan)(guan)理(li)(li)(li)者對財務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)不夠(gou)重(zhong)視(shi)，沒(mei)有(you)積極主(zhu)動樹立企(qi)(qi)(qi)業(ye)(ye)財務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)理(li)(li)(li)念(nian)，形成標準的(de)(de)(de)(de)企(qi)(qi)(qi)業(ye)(ye)財務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)文(wen)化(hua)，輕(qing)視(shi)對財務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)的(de)(de)(de)(de)過程和(he)結(jie)果(guo)管(guan)(guan)(guan)控(kong)(kong)，導(dao)致企(qi)(qi)(qi)業(ye)(ye)沒(mei)有(you)能(neng)(neng)力對財務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)的(de)(de)(de)(de)進行綜(zong)合高效的(de)(de)(de)(de)管(guan)(guan)(guan)理(li)(li)(li)。最(zui)后(hou)，地(di)方(fang)國(guo)(guo)有(you)企(qi)(qi)(qi)業(ye)(ye)的(de)(de)(de)(de)經營管(guan)(guan)(guan)理(li)(li)(li)者財務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)防范意識(shi)低，缺乏(fa)對市場環境變(bian)化(hua)的(de)(de)(de)(de)敏銳(rui)性和(he)財務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)的(de)(de)(de)(de)預見性，財務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)僅停(ting)留在簡(jian)單的(de)(de)(de)(de)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)分析與識(shi)別上，沒(mei)有(you)全(quan)面具體的(de)(de)(de)(de)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)控(kong)(kong)制和(he)應對措施(shi)，導(dao)致企(qi)(qi)(qi)業(ye)(ye)財務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)承受與管(guan)(guan)(guan)控(kong)(kong)能(neng)(neng)力較弱。

2.2財務(wu)風(feng)險管理組織(zhi)機構不(bu)健全

財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)組織架構不(bu)(bu)完(wan)整的(de)(de)(de)問題在地(di)方國(guo)有(you)(you)企(qi)(qi)業(ye)(ye)中較為普遍(bian)。具體(ti)表現為：一(yi)是企(qi)(qi)業(ye)(ye)財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)責任機制(zhi)(zhi)不(bu)(bu)明確和(he)頂層設(she)計(ji)不(bu)(bu)合理(li)，企(qi)(qi)業(ye)(ye)主要(yao)領導沒有(you)(you)擔起(qi)財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)工作(zuo)第(di)一(yi)責任人的(de)(de)(de)職責，企(qi)(qi)業(ye)(ye)內部(bu)(bu)(bu)各(ge)部(bu)(bu)(bu)門(men)及(ji)(ji)相關(guan)人員沒有(you)(you)清晰的(de)(de)(de)財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)責任，導致企(qi)(qi)業(ye)(ye)未能(neng)充分了(le)解自身所面臨的(de)(de)(de)財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)及(ji)(ji)其性(xing)(xing)(xing)質(zhi)和(he)嚴重程度(du)。二是沒有(you)(you)設(she)立風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)職能(neng)部(bu)(bu)(bu)門(men)和(he)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)專職人員，不(bu)(bu)能(neng)結(jie)合企(qi)(qi)業(ye)(ye)經(jing)營(ying)發展(zhan)需求來組織協(xie)調開展(zhan)財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)工作(zuo)，不(bu)(bu)能(neng)有(you)(you)針對(dui)性(xing)(xing)(xing)地(di)指導與規范企(qi)(qi)業(ye)(ye)內部(bu)(bu)(bu)各(ge)部(bu)(bu)(bu)門(men)及(ji)(ji)相關(guan)人員具體(ti)工作(zuo)，致使企(qi)(qi)業(ye)(ye)財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)工作(zuo)缺乏規范性(xing)(xing)(xing)和(he)效(xiao)率性(xing)(xing)(xing)。三是沒有(you)(you)財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)監督(du)部(bu)(bu)(bu)門(men)，不(bu)(bu)能(neng)有(you)(you)效(xiao)的(de)(de)(de)對(dui)企(qi)(qi)業(ye)(ye)財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)工作(zuo)的(de)(de)(de)過程和(he)結(jie)果進行及(ji)(ji)時監督(du)評價，存(cun)在制(zhi)(zhi)度(du)執行不(bu)(bu)嚴格，管(guan)(guan)理(li)形同虛設(she)等問題，導致企(qi)(qi)業(ye)(ye)對(dui)各(ge)種財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)因(yin)素(su)不(bu)(bu)能(neng)有(you)(you)效(xiao)的(de)(de)(de)識別和(he)分析，不(bu)(bu)能(neng)及(ji)(ji)時制(zhi)(zhi)訂降低或(huo)規避風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)有(you)(you)效(xiao)應對(dui)措施，將財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)降低至企(qi)(qi)業(ye)(ye)預期能(neng)夠承受范圍內。

2.3財務(wu)風險管理制(zhi)度體系不完善

首(shou)先，沒(mei)(mei)(mei)有(you)建(jian)立系統規范(fan)的(de)(de)財(cai)(cai)(cai)務(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)全(quan)流程(cheng)(cheng)管(guan)(guan)理(li)(li)(li)制(zhi)(zhi)度(du)(du)(du)，缺(que)乏風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)預測、風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)識別、風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)評(ping)估、分析風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)、規避風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)和風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)應對事(shi)(shi)前、事(shi)(shi)中、事(shi)(shi)后管(guan)(guan)理(li)(li)(li)制(zhi)(zhi)度(du)(du)(du)，由于管(guan)(guan)理(li)(li)(li)程(cheng)(cheng)序不(bu)全(quan)面，只針對企(qi)業(ye)最(zui)后的(de)(de)財(cai)(cai)(cai)務(wu)結果進(jin)行(xing)分析管(guan)(guan)理(li)(li)(li)，沒(mei)(mei)(mei)有(you)對企(qi)業(ye)的(de)(de)財(cai)(cai)(cai)務(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)開(kai)展事(shi)(shi)前與事(shi)(shi)中的(de)(de)過程(cheng)(cheng)管(guan)(guan)理(li)(li)(li)。其次(ci)，沒(mei)(mei)(mei)有(you)設計科學合理(li)(li)(li)的(de)(de)財(cai)(cai)(cai)務(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)指(zhi)(zhi)標(biao)體系，企(qi)業(ye)主要集中使(shi)(shi)用(yong)(yong)財(cai)(cai)(cai)務(wu)類指(zhi)(zhi)標(biao)來(lai)評(ping)價(jia)(jia)企(qi)業(ye)的(de)(de)財(cai)(cai)(cai)務(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)，沒(mei)(mei)(mei)有(you)結合其他類指(zhi)(zhi)標(biao)對財(cai)(cai)(cai)務(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)開(kai)展多(duo)角度(du)(du)(du)、多(duo)層次(ci)評(ping)價(jia)(jia)，由于財(cai)(cai)(cai)務(wu)類指(zhi)(zhi)標(biao)偏重于結果評(ping)價(jia)(jia)，忽視過程(cheng)(cheng)評(ping)價(jia)(jia)，致使(shi)(shi)整個指(zhi)(zhi)標(biao)體系不(bu)能(neng)(neng)完整地反映企(qi)業(ye)面臨的(de)(de)各(ge)種財(cai)(cai)(cai)務(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)。最(zui)后，尚未建(jian)立完善的(de)(de)財(cai)(cai)(cai)務(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)績效考(kao)核(he)制(zhi)(zhi)度(du)(du)(du)，由于缺(que)乏具體可(ke)行(xing)的(de)(de)考(kao)核(he)指(zhi)(zhi)標(biao)，沒(mei)(mei)(mei)有(you)針對各(ge)職(zhi)能(neng)(neng)部門落實具體財(cai)(cai)(cai)務(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)職(zhi)責進(jin)行(xing)考(kao)核(he)，從(cong)而導(dao)致考(kao)核(he)工(gong)作不(bu)具體、貫徹(che)落實不(bu)到位，沒(mei)(mei)(mei)有(you)實現(xian)理(li)(li)(li)想(xiang)的(de)(de)考(kao)核(he)激勵與約束(shu)作用(yong)(yong)。

2.4財務風險管理信(xin)息化水(shui)平低

一(yi)(yi)方面，部分地(di)方國有企(qi)業(ye)現(xian)有的財(cai)(cai)務(wu)(wu)系統(tong)主要(yao)為企(qi)業(ye)財(cai)(cai)務(wu)(wu)會計(ji)核算服(fu)務(wu)(wu)，不能(neng)(neng)為企(qi)業(ye)財(cai)(cai)務(wu)(wu)風(feng)(feng)險(xian)管理工作(zuo)提供數(shu)據支持服(fu)務(wu)(wu)，不能(neng)(neng)實(shi)現(xian)對(dui)(dui)外部經濟環境和(he)(he)實(shi)際經營(ying)(ying)(ying)業(ye)務(wu)(wu)數(shu)據進(jin)行(xing)分析整合(he)，不能(neng)(neng)第一(yi)(yi)時(shi)(shi)間發(fa)(fa)現(xian)企(qi)業(ye)經營(ying)(ying)(ying)與財(cai)(cai)務(wu)(wu)情(qing)況的異常變化，導致企(qi)業(ye)不能(neng)(neng)及時(shi)(shi)掌控和(he)(he)遏制自身面臨(lin)的財(cai)(cai)務(wu)(wu)風(feng)(feng)險(xian)。另(ling)一(yi)(yi)方面，目(mu)前還未(wei)完全建(jian)立(li)起財(cai)(cai)務(wu)(wu)風(feng)(feng)險(xian)信(xin)(xin)(xin)息(xi)化系統(tong)和(he)(he)風(feng)(feng)險(xian)預(yu)警機制，沒有運用大數(shu)據等信(xin)(xin)(xin)息(xi)技術對(dui)(dui)經營(ying)(ying)(ying)數(shu)據和(he)(he)財(cai)(cai)務(wu)(wu)信(xin)(xin)(xin)息(xi)進(jin)行(xing)分析提煉，不能(neng)(neng)對(dui)(dui)企(qi)業(ye)生產經營(ying)(ying)(ying)過(guo)程中可能(neng)(neng)發(fa)(fa)生的風(feng)(feng)險(xian)提前發(fa)(fa)出信(xin)(xin)(xin)號和(he)(he)對(dui)(dui)關(guan)鍵性財(cai)(cai)務(wu)(wu)風(feng)(feng)險(xian)指(zhi)標提示紅線預(yu)警，不能(neng)(neng)動態(tai)監控企(qi)業(ye)財(cai)(cai)務(wu)(wu)風(feng)(feng)險(xian)狀(zhuang)況，導致企(qi)業(ye)不能(neng)(neng)及時(shi)(shi)提出風(feng)(feng)險(xian)處置(zhi)措(cuo)施，增加企(qi)業(ye)財(cai)(cai)務(wu)(wu)風(feng)(feng)險(xian)發(fa)(fa)生概率，影(ying)響財(cai)(cai)務(wu)(wu)管理效果(guo)和(he)(he)企(qi)業(ye)的長(chang)遠(yuan)發(fa)(fa)展。

2.5財務風險(xian)管(guan)理人員素質不高

目前，地(di)方(fang)國(guo)有(you)(you)(you)企業(ye)(ye)(ye)(ye)多數財務(wu)(wu)(wu)(wu)(wu)(wu)風險(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)人員水平(ping)良莠不(bu)(bu)(bu)(bu)(bu)齊，職(zhi)業(ye)(ye)(ye)(ye)技能及(ji)職(zhi)業(ye)(ye)(ye)(ye)素養(yang)也(ye)不(bu)(bu)(bu)(bu)(bu)高(gao)。首先，部(bu)分地(di)方(fang)國(guo)有(you)(you)(you)企業(ye)(ye)(ye)(ye)風險(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)人員在(zai)風險(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)和財務(wu)(wu)(wu)(wu)(wu)(wu)控(kong)制的(de)(de)(de)認識(shi)上不(bu)(bu)(bu)(bu)(bu)夠(gou)(gou)充分，再加(jia)上企業(ye)(ye)(ye)(ye)內部(bu)財務(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理(li)(li)(li)制度(du)也(ye)不(bu)(bu)(bu)(bu)(bu)夠(gou)(gou)完善，在(zai)很大(da)程度(du)上不(bu)(bu)(bu)(bu)(bu)理(li)(li)(li)解企業(ye)(ye)(ye)(ye)的(de)(de)(de)財務(wu)(wu)(wu)(wu)(wu)(wu)風險(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)工(gong)(gong)作(zuo)，致使財務(wu)(wu)(wu)(wu)(wu)(wu)風險(xian)(xian)(xian)管(guan)(guan)制度(du)貫徹執行(xing)不(bu)(bu)(bu)(bu)(bu)到位和財務(wu)(wu)(wu)(wu)(wu)(wu)風險(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)工(gong)(gong)作(zuo)流于形式(shi)。其次，地(di)方(fang)國(guo)有(you)(you)(you)企業(ye)(ye)(ye)(ye)的(de)(de)(de)部(bu)分財務(wu)(wu)(wu)(wu)(wu)(wu)人員的(de)(de)(de)財務(wu)(wu)(wu)(wu)(wu)(wu)專業(ye)(ye)(ye)(ye)技能有(you)(you)(you)待提升，工(gong)(gong)作(zuo)方(fang)法卻過于傳(chuan)統，只(zhi)能對工(gong)(gong)作(zuo)中(zhong)已經出現的(de)(de)(de)問(wen)(wen)題進(jin)行(xing)簡單的(de)(de)(de)管(guan)(guan)控(kong)，不(bu)(bu)(bu)(bu)(bu)能針對潛(qian)在(zai)的(de)(de)(de)問(wen)(wen)題做(zuo)到事前預防(fang)，沒有(you)(you)(you)徹底地(di)做(zuo)到對企業(ye)(ye)(ye)(ye)所有(you)(you)(you)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)環節(jie)進(jin)行(xing)高(gao)效的(de)(de)(de)風險(xian)(xian)(xian)流程化管(guan)(guan)理(li)(li)(li)。最(zui)后，企業(ye)(ye)(ye)(ye)風險(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)人員財務(wu)(wu)(wu)(wu)(wu)(wu)風險(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)相關知(zhi)識(shi)儲備不(bu)(bu)(bu)(bu)(bu)足，由于在(zai)工(gong)(gong)作(zuo)中(zhong)不(bu)(bu)(bu)(bu)(bu)重視(shi)、不(bu)(bu)(bu)(bu)(bu)積極(ji)學習新(xin)(xin)知(zhi)識(shi)，再加(jia)上財務(wu)(wu)(wu)(wu)(wu)(wu)風險(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)涉及(ji)的(de)(de)(de)相關知(zhi)識(shi)范圍廣、更(geng)新(xin)(xin)速度(du)快，導(dao)致企業(ye)(ye)(ye)(ye)風險(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)人沒有(you)(you)(you)及(ji)時掌(zhang)握最(zui)新(xin)(xin)的(de)(de)(de)財稅法規動態，達不(bu)(bu)(bu)(bu)(bu)到企業(ye)(ye)(ye)(ye)財務(wu)(wu)(wu)(wu)(wu)(wu)風險(xian)(xian)(xian)管(guan)(guan)控(kong)工(gong)(gong)作(zuo)的(de)(de)(de)要求(qiu)。

3加強地方國有財務風險管理的對策建議

3.1提升財務風險管理理念(nian)

地方(fang)國有企(qi)業(ye)(ye)應當(dang)全面提(ti)升(sheng)(sheng)財務風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)理(li)(li)(li)(li)念(nian)(nian)，一是(shi)(shi)要(yao)(yao)牢(lao)固(gu)樹立財務風(feng)(feng)險(xian)(xian)(xian)(xian)意識(shi)，尤(you)其是(shi)(shi)企(qi)業(ye)(ye)主要(yao)(yao)領導要(yao)(yao)主動(dong)轉變思想觀(guan)念(nian)(nian)、工(gong)作方(fang)法和(he)工(gong)作作風(feng)(feng)，地方(fang)國有企(qi)業(ye)(ye)不是(shi)(shi)當(dang)地政府的(de)職(zhi)能部門，企(qi)業(ye)(ye)的(de)經營(ying)(ying)與(yu)發(fa)(fa)展不是(shi)(shi)以地方(fang)政府某個領導的(de)指示為轉移(yi)，企(qi)業(ye)(ye)是(shi)(shi)現代企(qi)業(ye)(ye)制度下自主經營(ying)(ying)、自負盈(ying)虧的(de)市場主體，需要(yao)(yao)走符合市場經濟體制的(de)發(fa)(fa)展道(dao)路。二是(shi)(shi)企(qi)業(ye)(ye)經營(ying)(ying)管(guan)(guan)(guan)理(li)(li)(li)(li)人員要(yao)(yao)培養敏銳的(de)憂患意識(shi)，提(ti)高(gao)(gao)企(qi)業(ye)(ye)整體風(feng)(feng)險(xian)(xian)(xian)(xian)意識(shi)，營(ying)(ying)造企(qi)業(ye)(ye)財務風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)氛(fen)圍，建立統一的(de)企(qi)業(ye)(ye)風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)文化(hua)，形成統一的(de)風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)信念(nian)(nian)。三是(shi)(shi)企(qi)業(ye)(ye)高(gao)(gao)管(guan)(guan)(guan)人員要(yao)(yao)提(ti)高(gao)(gao)財務風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)認知，狠抓財務風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)工(gong)作落實，提(ti)升(sheng)(sheng)財務風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)的(de)合理(li)(li)(li)(li)性、規范性、科學(xue)性，增強(qiang)企(qi)業(ye)(ye)主動(dong)管(guan)(guan)(guan)理(li)(li)(li)(li)風(feng)(feng)險(xian)(xian)(xian)(xian)和(he)經營(ying)(ying)風(feng)(feng)險(xian)(xian)(xian)(xian)能力，確保企(qi)業(ye)(ye)財務活動(dong)和(he)經營(ying)(ying)活動(dong)的(de)持續穩定開展。

3.2健全(quan)財務風險管理組(zu)織機(ji)構

企(qi)(qi)業(ye)(ye)(ye)全面(mian)(mian)財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)管理(li)需要健(jian)全的(de)(de)財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)管理(li)組(zu)織機構。一是(shi)完善企(qi)(qi)業(ye)(ye)(ye)法(fa)(fa)人(ren)治理(li)結構，明確(que)企(qi)(qi)業(ye)(ye)(ye)主要負(fu)責(ze)(ze)人(ren)對財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)管理(li)工(gong)(gong)作(zuo)(zuo)(zuo)的(de)(de)主體責(ze)(ze)任(ren)，構建企(qi)(qi)業(ye)(ye)(ye)所(suo)有人(ren)員(yuan)參(can)與的(de)(de)財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)管理(li)體系，壓實企(qi)(qi)業(ye)(ye)(ye)各部門(men)(men)及(ji)個人(ren)責(ze)(ze)任(ren)，做(zuo)到權責(ze)(ze)明晰、各司其職，形成(cheng)企(qi)(qi)業(ye)(ye)(ye)財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)管理(li)的(de)(de)強(qiang)大(da)合力(li)，提高企(qi)(qi)業(ye)(ye)(ye)的(de)(de)財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)管理(li)質量。二是(shi)建立(li)風(feng)(feng)(feng)(feng)險(xian)管理(li)職能部門(men)(men)，配(pei)備(bei)專職的(de)(de)工(gong)(gong)作(zuo)(zuo)(zuo)人(ren)員(yuan)，負(fu)責(ze)(ze)企(qi)(qi)業(ye)(ye)(ye)常規風(feng)(feng)(feng)(feng)險(xian)管理(li)工(gong)(gong)作(zuo)(zuo)(zuo)和組(zu)織協調處理(li)重大(da)財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)事(shi)項(xiang)；同(tong)時，加強(qiang)與企(qi)(qi)業(ye)(ye)(ye)內各部門(men)(men)密(mi)切合作(zuo)(zuo)(zuo)，共同(tong)規范企(qi)(qi)業(ye)(ye)(ye)內部財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)管理(li)工(gong)(gong)作(zuo)(zuo)(zuo)，并定期(qi)向企(qi)(qi)業(ye)(ye)(ye)領導報告風(feng)(feng)(feng)(feng)險(xian)管理(li)方面(mian)(mian)的(de)(de)有關問題。三是(shi)設置企(qi)(qi)業(ye)(ye)(ye)內部審計(ji)部門(men)(men)或相關全職崗位(wei)等方式來加強(qiang)對財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)管理(li)工(gong)(gong)作(zuo)(zuo)(zuo)的(de)(de)監(jian)督(du)，采取多(duo)種方法(fa)(fa)相結合的(de)(de)形式對企(qi)(qi)業(ye)(ye)(ye)重要的(de)(de)經營活動全過程進行督(du)查，推進企(qi)(qi)業(ye)(ye)(ye)財(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)管理(li)工(gong)(gong)作(zuo)(zuo)(zuo)形成(cheng)活力(li)迸發、源泉涌流(liu)的(de)(de)生動局面(mian)(mian)。

3.3完善財務(wu)風險管理制(zhi)度體系

地(di)(di)方國有企(qi)(qi)(qi)(qi)業開(kai)展(zhan)財(cai)(cai)務(wu)風(feng)險(xian)(xian)管理工作(zuo)的(de)高效(xiao)途徑是制(zhi)定(ding)(ding)規范的(de)財(cai)(cai)務(wu)風(feng)險(xian)(xian)管理制(zhi)度(du)。首先，地(di)(di)方國有企(qi)(qi)(qi)(qi)業要根(gen)據地(di)(di)區經(jing)(jing)濟社會發(fa)(fa)展(zhan)現狀，結(jie)合(he)企(qi)(qi)(qi)(qi)業自身發(fa)(fa)展(zhan)戰略和(he)(he)實際經(jing)(jing)營(ying)管理需要，制(zhi)定(ding)(ding)規范可(ke)行(xing)的(de)財(cai)(cai)務(wu)風(feng)險(xian)(xian)管理制(zhi)度(du)，進一步(bu)完(wan)善企(qi)(qi)(qi)(qi)業財(cai)(cai)務(wu)風(feng)險(xian)(xian)制(zhi)度(du)體(ti)系(xi)(xi)(xi)建(jian)(jian)設，結(jie)合(he)企(qi)(qi)(qi)(qi)業內部控制(zhi)等管理制(zhi)度(du)，按照(zhao)合(he)規、全面和(he)(he)風(feng)險(xian)(xian)導(dao)向原則(ze)，將企(qi)(qi)(qi)(qi)業財(cai)(cai)務(wu)風(feng)險(xian)(xian)管理措(cuo)施精準地(di)(di)貫徹(che)到所(suo)有業務(wu)活動(dong)(dong)過程(cheng)中，保(bao)障企(qi)(qi)(qi)(qi)業的(de)經(jing)(jing)濟活動(dong)(dong)有序開(kai)展(zhan)。其次，完(wan)善企(qi)(qi)(qi)(qi)業財(cai)(cai)務(wu)風(feng)險(xian)(xian)測評指(zhi)(zhi)標體(ti)系(xi)(xi)(xi)，制(zhi)訂合(he)理的(de)財(cai)(cai)務(wu)風(feng)險(xian)(xian)分(fen)析及管控指(zhi)(zhi)標，建(jian)(jian)立以財(cai)(cai)務(wu)風(feng)險(xian)(xian)指(zhi)(zhi)標為(wei)主(zhu)，非財(cai)(cai)務(wu)風(feng)險(xian)(xian)指(zhi)(zhi)標為(wei)輔(fu)的(de)指(zhi)(zhi)標評價(jia)體(ti)系(xi)(xi)(xi)，采用(yong)定(ding)(ding)量(liang)和(he)(he)定(ding)(ding)性(xing)(xing)分(fen)析的(de)方法(fa)對企(qi)(qi)(qi)(qi)業重要業務(wu)流程(cheng)和(he)(he)財(cai)(cai)務(wu)事項進行(xing)動(dong)(dong)態的(de)風(feng)險(xian)(xian)防控，綜合(he)評定(ding)(ding)企(qi)(qi)(qi)(qi)業財(cai)(cai)務(wu)風(feng)險(xian)(xian)程(cheng)度(du)。最后，建(jian)(jian)立財(cai)(cai)務(wu)風(feng)險(xian)(xian)評估(gu)績效(xiao)考核機制(zhi)，結(jie)合(he)企(qi)(qi)(qi)(qi)業部門崗位職責和(he)(he)工作(zuo)內容確定(ding)(ding)績效(xiao)考核指(zhi)(zhi)標體(ti)系(xi)(xi)(xi)，保(bao)證指(zhi)(zhi)標的(de)指(zhi)(zhi)導(dao)性(xing)(xing)與合(he)理性(xing)(xing)，堅持客觀(guan)、公平、公正的(de)原則(ze)，以定(ding)(ding)量(liang)考核為(wei)主(zhu)，定(ding)(ding)性(xing)(xing)考核為(wei)輔(fu)的(de)方式進行(xing)考核，推動(dong)(dong)財(cai)(cai)務(wu)風(feng)險(xian)(xian)管理工作(zuo)的(de)貫徹(che)落實，為(wei)財(cai)(cai)務(wu)風(feng)險(xian)(xian)管理工作(zuo)的(de)有效(xiao)開(kai)展(zhan)提(ti)供基礎保(bao)障。

3.4加強財(cai)務風險(xian)管理信息化建設(she)

地方(fang)國(guo)有企(qi)業應該(gai)借(jie)助電(dian)子信(xin)(xin)(xin)息(xi)(xi)(xi)、大(da)數(shu)據(ju)等(deng)信(xin)(xin)(xin)息(xi)(xi)(xi)技術(shu)來實(shi)現對經(jing)營數(shu)據(ju)和(he)(he)財(cai)(cai)(cai)務(wu)(wu)信(xin)(xin)(xin)息(xi)(xi)(xi)的(de)(de)(de)共聯共享，努力實(shi)現企(qi)業經(jing)營活(huo)(huo)動(dong)與財(cai)(cai)(cai)務(wu)(wu)活(huo)(huo)動(dong)一(yi)體化(hua)融合(he)。一(yi)方(fang)面，要主動(dong)構(gou)建(jian)和(he)(he)優化(hua)財(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)信(xin)(xin)(xin)息(xi)(xi)(xi)化(hua)管(guan)(guan)理(li)平臺，充分(fen)利(li)用(yong)(yong)財(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)信(xin)(xin)(xin)息(xi)(xi)(xi)化(hua)管(guan)(guan)理(li)系(xi)統的(de)(de)(de)數(shu)據(ju)收集整合(he)分(fen)析功能，對的(de)(de)(de)潛在財(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)進行(xing)(xing)有效的(de)(de)(de)識(shi)別(bie)分(fen)析評(ping)估，綜合(he)運用(yong)(yong)信(xin)(xin)(xin)息(xi)(xi)(xi)技術(shu)分(fen)析方(fang)法定(ding)(ding)期(qi)與不定(ding)(ding)期(qi)對財(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)進行(xing)(xing)定(ding)(ding)性和(he)(he)定(ding)(ding)量化(hua)測(ce)評(ping)，系(xi)統地分(fen)析評(ping)估企(qi)業內外部(bu)經(jing)濟環(huan)境的(de)(de)(de)變化(hua)因(yin)(yin)素和(he)(he)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)發(fa)(fa)生的(de)(de)(de)概率大(da)小(xiao)及(ji)造成的(de)(de)(de)可能影響程度，根據(ju)重要性原則對識(shi)別(bie)的(de)(de)(de)財(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)進行(xing)(xing)排序，確定(ding)(ding)具有財(cai)(cai)(cai)務(wu)(wu)重大(da)性及(ji)優先控(kong)制(zhi)的(de)(de)(de)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)。另一(yi)方(fang)面，建(jian)議通過財(cai)(cai)(cai)務(wu)(wu)信(xin)(xin)(xin)息(xi)(xi)(xi)化(hua)管(guan)(guan)理(li)平臺來實(shi)現對財(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)監測(ce)和(he)(he)預警(jing)，利(li)用(yong)(yong)財(cai)(cai)(cai)務(wu)(wu)信(xin)(xin)(xin)息(xi)(xi)(xi)系(xi)統的(de)(de)(de)監控(kong)功能，對企(qi)業開(kai)展財(cai)(cai)(cai)務(wu)(wu)活(huo)(huo)動(dong)過程中容易(yi)發(fa)(fa)生潛在風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)的(de)(de)(de)環(huan)節(jie)進實(shi)時(shi)(shi)動(dong)態監測(ce)，當出現財(cai)(cai)(cai)務(wu)(wu)指(zhi)標異常情(qing)況時(shi)(shi)及(ji)時(shi)(shi)發(fa)(fa)出預警(jing)提示，企(qi)業第一(yi)時(shi)(shi)間(jian)采(cai)取(qu)有效規(gui)避(bi)措施降低風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)因(yin)(yin)素，將風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)控(kong)制(zhi)在可接(jie)受范圍內。

3.5提高財務(wu)風險管(guan)理人(ren)員素質

地(di)(di)(di)方國有(you)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)要加(jia)強(qiang)(qiang)對(dui)(dui)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)人(ren)員(yuan)的(de)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)意識(shi)培養(yang)，加(jia)大對(dui)(dui)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)內部各部門及相關人(ren)員(yuan)的(de)宣傳與(yu)教育，提(ti)高企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)人(ren)員(yuan)投身(shen)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)工作(zuo)(zuo)(zuo)的(de)主動(dong)性(xing)(xing)(xing)和積極性(xing)(xing)(xing)，通(tong)過(guo)結(jie)合具體實(shi)踐案例進行深(shen)入的(de)學習與(yu)分析，提(ti)升財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)人(ren)員(yuan)對(dui)(dui)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)工作(zuo)(zuo)(zuo)的(de)認知(zhi)，深(shen)刻認識(shi)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)工作(zuo)(zuo)(zuo)對(dui)(dui)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)發(fa)(fa)展(zhan)(zhan)的(de)重大意義(yi)，熟悉財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)制度的(de)規定，主動(dong)深(shen)入了解企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)經(jing)營活動(dong)的(de)具體過(guo)程(cheng)，更(geng)好(hao)地(di)(di)(di)判斷、分析各項經(jing)濟(ji)活動(dong)，將財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)防(fang)范措(cuo)施(shi)(shi)貫穿到企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)經(jing)濟(ji)活動(dong)的(de)每個環節。同時，地(di)(di)(di)方國有(you)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)要加(jia)大對(dui)(dui)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)人(ren)員(yuan)的(de)培訓力(li)度，經(jing)常舉辦關于(yu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)經(jing)、法律、稅(shui)務(wu)(wu)(wu)(wu)(wu)方面的(de)培訓，促進企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)人(ren)員(yuan)專業(ye)(ye)(ye)(ye)(ye)技術和能力(li)素(su)質(zhi)(zhi)快速提(ti)升。另外，企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)還應該激勵(li)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)人(ren)員(yuan)主動(dong)自我(wo)學習和自我(wo)提(ti)升，建立良好(hao)的(de)專業(ye)(ye)(ye)(ye)(ye)知(zhi)識(shi)儲備，通(tong)過(guo)不斷的(de)學習來(lai)提(ti)升財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)人(ren)員(yuan)的(de)工作(zuo)(zuo)(zuo)能力(li)，避(bi)免因工作(zuo)(zuo)(zuo)人(ren)員(yuan)的(de)能力(li)問(wen)題引起財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)，保(bao)障企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)活動(dong)的(de)安全(quan)可靠。綜上所述，地(di)(di)(di)方國有(you)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)工作(zuo)(zuo)(zuo)是一項具有(you)長期性(xing)(xing)(xing)和復雜性(xing)(xing)(xing)的(de)系統(tong)工作(zuo)(zuo)(zuo)，企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)應當從提(ti)升財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)理(li)(li)念、健全(quan)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)組織機構、完善財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)制度體系、加(jia)強(qiang)(qiang)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)信息化(hua)建設、提(ti)高財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)人(ren)員(yuan)素(su)質(zhi)(zhi)等方面入手，加(jia)強(qiang)(qiang)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)工作(zuo)(zuo)(zuo)，進一步(bu)細化(hua)、優(you)化(hua)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)措(cuo)施(shi)(shi)，創新(xin)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)方式(shi)，提(ti)升企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)控水準，著(zhu)力(li)促進企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)實(shi)現實(shi)力(li)更(geng)強(qiang)(qiang)、質(zhi)(zhi)量更(geng)高、結(jie)構更(geng)優(you)、經(jing)營更(geng)好(hao)、發(fa)(fa)展(zhan)(zhan)更(geng)穩的(de)戰略目標，充分發(fa)(fa)揮地(di)(di)(di)方國有(you)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)在(zai)地(di)(di)(di)區經(jing)濟(ji)社會(hui)發(fa)(fa)展(zhan)(zhan)中(zhong)的(de)中(zhong)堅力(li)量作(zuo)(zuo)(zuo)用。

參考文獻

[1]劉(liu)家(jia)文.關(guan)于加強(qiang)國有企業財務風險管理的(de)思(si)考(kao)[J].財會學習，2020（16）：55-56.

[2]王春華.國有企(qi)業(ye)財(cai)務風險防(fang)范對(dui)策研究[J].冶金(jin)財(cai)會(hui)，2020，39（9）：33-36.

[3]方俊.國(guo)有企(qi)業財務管理(li)風險及(ji)防范策略[J]．現代經濟信息(xi)，2020(12):114-115．

[4]王翠玲.企業(ye)財務風險(xian)管理存在(zai)的問(wen)題及對策研(yan)究[J].中國集體(ti)經濟,2020(32):141-142.

作者：楊(yang)江(jiang) 單位：黔東南高新技術產(chan)業開發區管理委員會(hui)財政局