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篇1

關(guan)鍵詞(ci)：棕櫚(lv)液油；有(you)毒有(you)害(hai)物質；分析

中(zhong)圖分類號(hao)：TS201.6文獻標識碼：B文章編號(hao)：1672-979X(2007)06-0064-02

Risk Analysis and Strategy of Poisonous and Noxious Substances in Importing RBD Palm Oil at Rizhao Port

SUN Jian-guo

(Rizhao Entry-Exit Inspection and Quarantine Bureau, Rizhao 276826, China)

Abstract：Objective To guarantee the sanitation and safety of the importing palm oil and assure the fair trade of palm oil. Methods The content of poisonous and noxious substances in three hundred and twenty thousand tons of RBD palm oils which were imported from 2005 to Jun. 2006 at Rizhao port was inspected, and the result was analyzed. Results The main sanitation problem of the importing RBD palm oil was the superstandard of lead and free fatty acids. The content of lead in RBD palm oil made in Malaysia obviously surpassed that from Indonesia. Conclusion The assaying of heavy metal and chemical poisons should be emphasized in the inspection of poisonous and noxious substances in the importing RBD palm oil.

Key words：RBD palm oil; poisonous and noxious substance; analysis

我(wo)國(guo)(guo)是棕(zong)櫚(lv)油(you)(you)(you)消(xiao)費和(he)(he)進口(kou)大國(guo)(guo)，棕(zong)櫚(lv)油(you)(you)(you)在我(wo)國(guo)(guo)食用(yong)(yong)(yong)油(you)(you)(you)脂消(xiao)費總量(liang)中(zhong)占10%以上(shang)，其中(zhong)90%為(wei)棕(zong)櫚(lv)液油(you)(you)(you)。棕(zong)櫚(lv)液油(you)(you)(you)（RBD palm oil）是棕(zong)櫚(lv)毛油(you)(you)(you)經(jing)精煉、分提工序(xu)精制(zhi)(zhi)而成，年(nian)(nian)進口(kou)量(liang)250萬噸以上(shang)，國(guo)(guo)內(nei)消(xiao)費幾乎全部(bu)依(yi)賴進口(kou)，且呈(cheng)逐(zhu)年(nian)(nian)增長的(de)趨勢。棕(zong)櫚(lv)液油(you)(you)(you)廣泛(fan)用(yong)(yong)(yong)于(yu)烹(peng)飪和(he)(he)食品(pin)加工，被(bei)當作食用(yong)(yong)(yong)油(you)(you)(you)、松脆油(you)(you)(you)脂和(he)(he)人造奶(nai)油(you)(you)(you)使用(yong)(yong)(yong)，在糕點和(he)(he)方便面制(zhi)(zhi)作中(zhong)是不(bu)可缺少的(de)原(yuan)料。質量(liang)不(bu)合格的(de)棕(zong)櫚(lv)油(you)(you)(you)入境(jing)將會給人民健康(kang)帶(dai)來危害。

1材料與方法

1.1樣品來源

按SN/T0800.1標準對自馬來西亞和印度尼西亞進口的棕櫚液油按每船、每艙為單位分別抽樣和制樣，將有(you)代表性的樣品(pin)送實(shi)驗(yan)室檢驗(yan)。

1.2檢驗項目、檢驗方法及(ji)結果評(ping)定(ding)標準

按我國(guo)食用植物(wu)(wu)油衛生標準、貿易合(he)同和(he)國(guo)家有關規定，結(jie)合(he)實驗室實際檢測(ce)能力確(que)定檢驗項目、限量標準和(he)結(jie)果評(ping)定標準。共選擇衛生檢測(ce)項目8個(ge)，其中(zhong)化學毒(du)物(wu)(wu)類(lei)5個(ge)、金屬(shu)毒(du)物(wu)(wu)類(lei)2個(ge)、毒(du)素類(lei)1個(ge)，見表1

FFA游離脂肪酸(suan)；TBHQ特丁基對苯二酚；AFTB1黃曲霉毒素B1

2結果

2.1化學(xue)毒物類污染(ran)情況

化學毒(du)物(wu)類污染物(wu)選擇了FFA、過氧化值、浸出(chu)溶劑殘留(liu)、蘇(su)(su)丹(dan)紅(hong)1號(hao)(hao)、TBHQ 5種。來自馬來西亞(ya)的(de)75個(ge)樣品(pin)和(he)印(yin)度尼(ni)西亞(ya)的(de)35個(ge)樣品(pin)，FFA檢測結果范圍分別是0.089 %～0.12 %和(he)0.088 %～0.11%，超(chao)標率分別為1.3%和(he)2.9%，二(er)(er)者(zhe)超(chao)標率無(wu)差異性(xing)（X2 = 0.31，P > 0.5）；過氧化值超(chao)標率均(jun)為0；浸出(chu)溶劑殘留(liu)量分別為（1.87 ±0.92） mg/kg和(he)（1.99 ±0.88） mg/kg，超(chao)標率為0，二(er)(er)者(zhe)無(wu)差異（t =0.185P>0.25）。來自馬來西亞(ya)的(de)40個(ge)樣品(pin)和(he)印(yin)度尼(ni)西亞(ya)的(de)25個(ge)樣品(pin)均(jun)未檢出(chu)蘇(su)(su)丹(dan)紅(hong)1號(hao)(hao)、TBHQ。

2.2重(zhong)金屬類污染情(qing)況

鉛(qian)、砷(shen)是食(shi)品(pin)衛生(sheng)和(he)環(huan)境保(bao)護倍受關注(zhu)的(de)重金屬(shu)元(yuan)素(su)。檢(jian)測分(fen)析來自馬來西亞的(de)21個樣品(pin)和(he)印度尼西亞的(de)34個樣品(pin)中的(de)鉛(qian)、砷(shen)，結果如下。

2.2.1馬(ma)來(lai)西(xi)亞進口棕(zong)櫚(lv)(lv)液油鉛(qian)含(han)量超(chao)標(biao)馬(ma)來(lai)西(xi)亞產(chan)棕(zong)櫚(lv)(lv)液油鉛(qian)含(han)量和超(chao)標(biao)率均明顯(xian)高于印(yin)度(du)尼西(xi)亞產(chan)的。鉛(qian)含(han)量分別(bie)為（0.038±0.025） mg/kg和（0.025±0.014） mg/kg，二者差異有顯(xian)著性（t = 2.47，P＜0.01）；馬(ma)來(lai)西(xi)亞和印(yin)度(du)尼西(xi)亞產(chan)棕(zong)櫚(lv)(lv)液油鉛(qian)含(han)量超(chao)標(biao)率分別(bie)為9.5%和0，二者差異有顯(xian)著性（X2=3.36，P＜0.05）。

2.2.2馬來(lai)西亞和印度尼西亞產棕櫚(lv)液油(you)砷含(han)量分別為（61.06 ±31.95）μg/kg和（31.07±5.62）μg/kg，二者無明顯(xian)差異（t=1.67，P>0.05）；砷含(han)量超標率均為0。

2.3霉菌毒素污染情況

 AFT特(te)別是AFTB1有(you)明顯的致癌作用，一直為世(shi)界(jie)各國(guo)和國(guo)際組織所關注。檢測來(lai)自馬來(lai)西亞的40個(ge)樣品和印度尼西亞的25個(ge)樣品中的AFTB1，結果均未(wei)檢出。

通過引入危害物(wu)(wu)風(feng)險(xian)(xian)系數進(jin)行風(feng)險(xian)(xian)級別分(fen)析，確定馬來西亞產(chan)棕櫚(lv)液油(you)(you)重(zhong)金屬(shu)（鉛）和(he)印(yin)度尼西亞產(chan)棕櫚(lv)液油(you)(you)FFA為(wei)高度風(feng)險(xian)(xian)危害物(wu)(wu)，馬來西亞產(chan)棕櫚(lv)液油(you)(you)FFA為(wei)中度風(feng)險(xian)(xian)危害物(wu)(wu)。因(yin)此，進(jin)口棕櫚(lv)油(you)(you)的衛生檢測重(zhong)點在一定時(shi)期內應放在重(zhong)金屬(shu)殘留、化(hua)學毒物(wu)(wu)類污染兩方面。這為(wei)加強進(jin)口棕櫚(lv)液油(you)(you)的衛生檢測提(ti)供(gong)了(le)(le)方向[1]，并為(wei)分(fen)析進(jin)口棕櫚(lv)液油(you)(you)化(hua)學污染風(feng)險(xian)(xian)、建立(li)健全風(feng)險(xian)(xian)預警和(he)快(kuai)速反(fan)應機制提(ti)供(gong)了(le)(le)技術(shu)支持，見表2。

1. 風(feng)險系數計算公(gong)式：R=100P+0.1/F+S，式中R為(wei)風(feng)險系數，P為(wei)超標率，F為(wei)施(shi)檢頻(pin)率，S為(wei)敏感因子；2. R

3討論

馬來(lai)(lai)西(xi)亞(ya)棕(zong)櫚(lv)液(ye)油的(de)鉛含量和(he)超標率明(ming)(ming)顯高于印度(du)尼西(xi)亞(ya)棕(zong)櫚(lv)液(ye)油，表明(ming)(ming)馬來(lai)(lai)西(xi)亞(ya)某些地區土壤或水(shui)體中鉛含量較高，或是(shi)“三廢”污染較嚴重。此(ci)結果對于調(diao)控(kong)棕(zong)櫚(lv)油進口(kou)(kou)、指(zhi)導(dao)進口(kou)(kou)商的(de)貿易行為(wei)和(he)更好的(de)開展食用油的(de)檢驗具有積(ji)極意義。

棕(zong)櫚(lv)(lv)油(you)作為我(wo)國(guo)進口的(de)大宗(zong)食品(pin)，其(qi)安(an)全衛生狀況對我(wo)國(guo)食品(pin)安(an)全有直(zhi)接的(de)影響。應加大進口棕(zong)櫚(lv)(lv)油(you)衛生檢(jian)測的(de)力度(du)，結合產(chan)地預檢(jian)驗和問題調查，將不合格貨物拒(ju)之于國(guo)門之外；同(tong)時應協(xie)助貨物進口或加工(gong)單(dan)位，研(yan)究(jiu)剔除或降(jiang)解棕(zong)櫚(lv)(lv)液油(you)中的(de)鉛及其(qi)他危害(hai)物殘留的(de)新工(gong)藝，研(yan)究(jiu)棕(zong)櫚(lv)(lv)油(you)科學貯存和運輸(shu)的(de)新方法(fa)。

篇2

[摘　要]旅游飯店(dian)財務(wu)風險(xian)是(shi)指在飯店(dian)財務(wu)活動中由(you)于各種因(yin)素(su)導致(zhi)經濟損失的機(ji)會和(he)可(ke)(ke)能(neng)性(xing)。為了搞好財務(wu)風險(xian)管理(li)，宏(hong)觀上應(ying)優(you)化外部環境，建立(li)行業(ye)預(yu)警機(ji)制(zhi)；微觀上可(ke)(ke)從機(ji)構(gou)設立(li)、風險(xian)機(ji)制(zhi)完善(shan)、信(xin)息化建設、風險(xian)控(kong)制(zhi)技術應(ying)用(yong)和(he)加(jia)強信(xin)用(yong)管理(li)等方(fang)面采取對策(ce)。

在社會主義市(shi)場經(jing)濟條件下，由于外(wai)部環(huan)(huan)境復雜多(duo)變(bian)、市(shi)場競爭加(jia)(jia)劇和(he)(he)(he)經(jing)營活(huo)動(dong)日益(yi)國際化，旅游飯(fan)(fan)(fan)店(dian)作為(wei)獨(du)立(li)自主的(de)經(jing)濟主體，在經(jing)營管理(li)過程(cheng)中(zhong)始終會面(mian)臨各(ge)種各(ge)樣(yang)的(de)風(feng)險(xian)，風(feng)險(xian)管理(li)日益(yi)受到(dao)管理(li)者(zhe)重(zhong)視。資金(jin)(jin)是(shi)旅游飯(fan)(fan)(fan)店(dian)的(de)血液，資金(jin)(jin)的(de)運(yun)動(dong)即財(cai)(cai)務活(huo)動(dong)貫穿于飯(fan)(fan)(fan)店(dian)經(jing)濟活(huo)動(dong)全過程(cheng)，是(shi)資金(jin)(jin)籌集、投(tou)放、使(shi)用、收回和(he)(he)(he)分配(pei)各(ge)環(huan)(huan)節(jie)的(de)有(you)(you)機(ji)統一。而(er)財(cai)(cai)務活(huo)動(dong)各(ge)環(huan)(huan)節(jie)由于受內外(wai)多(duo)種因素(su)的(de)影(ying)響，都(dou)有(you)(you)可能使(shi)飯(fan)(fan)(fan)店(dian)實際收益(yi)與預期(qi)收益(yi)發生偏離(li)，從而(er)產生蒙(meng)受損(sun)失的(de)機(ji)會和(he)(he)(he)可能性，影(ying)響企業的(de)盈利水平和(he)(he)(he)所有(you)(you)者(zhe)利益(yi)。因此，必須加(jia)(jia)強旅游飯(fan)(fan)(fan)店(dian)的(de)財(cai)(cai)務風(feng)險(xian)管理(li)。

財(cai)務(wu)(wu)(wu)風(feng)(feng)險(xian)管理(li)就是運用風(feng)(feng)險(xian)管理(li)的(de)(de)(de)(de)(de)基本理(li)論和(he)方法，以最小的(de)(de)(de)(de)(de)成(cheng)本對財(cai)務(wu)(wu)(wu)風(feng)(feng)險(xian)進(jin)行(xing)(xing)識別、預(yu)測、控(kong)制(zhi)(zhi)和(he)處理(li)的(de)(de)(de)(de)(de)一種管理(li)行(xing)(xing)為(wei)。財(cai)務(wu)(wu)(wu)風(feng)(feng)險(xian)管理(li)是旅游飯(fan)(fan)(fan)店(dian)風(feng)(feng)險(xian)管理(li)的(de)(de)(de)(de)(de)重要組成(cheng)部分，將為(wei)飯(fan)(fan)(fan)店(dian)進(jin)行(xing)(xing)全面、有(you)效(xiao)的(de)(de)(de)(de)(de)控(kong)制(zhi)(zhi)和(he)管理(li)其他風(feng)(feng)險(xian)提(ti)(ti)供條件和(he)可(ke)能性(xing)(xing)。財(cai)務(wu)(wu)(wu)風(feng)(feng)險(xian)管理(li)可(ke)以最大(da)限度地減(jian)少(shao)財(cai)務(wu)(wu)(wu)風(feng)(feng)險(xian)的(de)(de)(de)(de)(de)發生機會和(he)損失擴大(da)的(de)(de)(de)(de)(de)可(ke)能性(xing)(xing)，提(ti)(ti)高飯(fan)(fan)(fan)店(dian)資金運動的(de)(de)(de)(de)(de)連續(xu)性(xing)(xing)、穩定(ding)性(xing)(xing)和(he)效(xiao)益性(xing)(xing)，減(jian)少(shao)收益的(de)(de)(de)(de)(de)波動性(xing)(xing)，為(wei)飯(fan)(fan)(fan)店(dian)提(ti)(ti)高經(jing)濟效(xiao)益、實現財(cai)務(wu)(wu)(wu)目標(biao)打下堅實的(de)(de)(de)(de)(de)基礎。財(cai)務(wu)(wu)(wu)風(feng)(feng)險(xian)機制(zhi)(zhi)的(de)(de)(de)(de)(de)建(jian)立，有(you)利于飯(fan)(fan)(fan)店(dian)樹(shu)立良好的(de)(de)(de)(de)(de)公共形象，促(cu)進(jin)飯(fan)(fan)(fan)店(dian)與客戶、供應商、債權人(ren)、投資人(ren)之間互信合作，減(jian)少(shao)外部因素對財(cai)務(wu)(wu)(wu)活動造成(cheng)的(de)(de)(de)(de)(de)不利影響，為(wei)飯(fan)(fan)(fan)店(dian)提(ti)(ti)供相對安全、穩定(ding)的(de)(de)(de)(de)(de)理(li)財(cai)環(huan)境和(he)經(jing)營環(huan)境，增強自身決策(ce)的(de)(de)(de)(de)(de)科學性(xing)(xing)，提(ti)(ti)高決策(ce)質量。

一(yi)、旅游飯店(dian)財務風險分析(xi)

造成旅游(you)飯(fan)店的財(cai)務風險(xian)(xian)的原因(yin)(yin)是多方(fang)面的，一般(ban)可分(fen)為(wei)外(wai)(wai)部因(yin)(yin)素(su)和內(nei)部因(yin)(yin)素(su)兩(liang)類。外(wai)(wai)部因(yin)(yin)素(su)是指外(wai)(wai)部宏觀(guan)環(huan)境（如政治、經濟、社會文(wen)化等(deng)因(yin)(yin)素(su)）的變動(dong)對旅游(you)飯(fan)店理(li)財(cai)活動(dong)造成不利影(ying)響。內(nei)部因(yin)(yin)素(su)主要是指由于旅游(you)飯(fan)店自身(shen)經營不善、理(li)財(cai)不當、決策失誤而產生(sheng)風險(xian)(xian)。財(cai)務活動(dong)一般(ban)分(fen)為(wei)籌(chou)資(zi)活動(dong)、投資(zi)活動(dong)、資(zi)金回收(shou)和收(shou)益分(fen)配四個方(fang)面。相應地，飯(fan)店財(cai)務風險(xian)(xian)就(jiu)分(fen)為(wei)籌(chou)資(zi)風險(xian)(xian)、投資(zi)風險(xian)(xian)、資(zi)金回收(shou)風險(xian)(xian)和收(shou)益分(fen)配風險(xian)(xian)。

籌(chou)(chou)(chou)資(zi)風(feng)險(xian)。籌(chou)(chou)(chou)資(zi)風(feng)險(xian)指由(you)于(yu)負(fu)(fu)債籌(chou)(chou)(chou)資(zi)使飯(fan)店(dian)到期不能(neng)償還(huan)債務(wu)的(de)(de)可能(neng)性(xing)。目前我(wo)國飯(fan)店(dian)既存在現(xian)金性(xing)風(feng)險(xian)，又存在收支性(xing)風(feng)險(xian)。現(xian)金性(xing)風(feng)險(xian)是由(you)理財不當和資(zi)本結構不合理引起的(de)(de)，主(zhu)要(yao)表現(xian)為籌(chou)(chou)(chou)資(zi)成本費用過大、負(fu)(fu)債比例(li)高（許多飯(fan)店(dian)超過50%）、從資(zi)本市場上籌(chou)(chou)(chou)資(zi)能(neng)力差、籌(chou)(chou)(chou)資(zi)渠(qu)道單(dan)一（過分依賴銀行貸款，資(zi)金結構、期限(xian)結構和債務(wu)規模(mo)不合理）等(deng)。收支性(xing)風(feng)險(xian)主(zhu)要(yao)是源于(yu)經(jing)營不善。主(zhu)要(yao)表現(xian)為管理水平低，市場競爭力弱(ruo)，虧損嚴重，如不加(jia)強管理，就會給飯(fan)店(dian)再籌(chou)(chou)(chou)資(zi)和經(jing)營帶來困(kun)難。

投資(zi)(zi)風(feng)險(xian)。投資(zi)(zi)風(feng)險(xian)是指投資(zi)(zi)不(bu)(bu)(bu)能(neng)達到(dao)預(yu)(yu)期(qi)(qi)效(xiao)益、遭受損(sun)失(shi)的(de)可能(neng)性(xing)。投資(zi)(zi)風(feng)險(xian)源于(yu)旅(lv)游(you)飯店(dian)缺(que)(que)乏(fa)信息以及(ji)經營(ying)(ying)效(xiao)率低下(xia)。飯店(dian)固定資(zi)(zi)產投資(zi)(zi)標準(zhun)(zhun)高，資(zi)(zi)金(jin)占用(yong)量大(da)，回(hui)收(shou)期(qi)(qi)長，經濟效(xiao)益的(de)季節性(xing)和(he)波(bo)動性(xing)強(qiang)，再加上宏觀經濟因素的(de)影響，投資(zi)(zi)的(de)風(feng)險(xian)性(xing)不(bu)(bu)(bu)言而喻(yu)。我(wo)國的(de)飯店(dian)業(ye)在投資(zi)(zi)決策過(guo)程(cheng)中(zhong)，由于(yu)缺(que)(que)乏(fa)全面、準(zhun)(zhun)確的(de)決策信息，造成(cheng)市(shi)場預(yu)(yu)期(qi)(qi)不(bu)(bu)(bu)正確，投資(zi)(zi)不(bu)(bu)(bu)能(neng)獲得預(yu)(yu)期(qi)(qi)的(de)收(shou)益，為飯店(dian)帶(dai)來巨(ju)大(da)的(de)財(cai)務風(feng)險(xian)。旅(lv)游(you)飯店(dian)經營(ying)(ying)具有(you)經營(ying)(ying)范圍(wei)廣(guang)、營(ying)(ying)業(ye)項目多、提供的(de)產品時間性(xing)和(he)季節性(xing)強(qiang)的(de)特(te)點。我(wo)國大(da)多數旅(lv)游(you)飯店(dian)管(guan)理水平低、經營(ying)(ying)不(bu)(bu)(bu)善，競爭力弱，再加上債務負擔(dan)沉重，經營(ying)(ying)風(feng)險(xian)大(da)，而經營(ying)(ying)風(feng)險(xian)最終會表現為財(cai)務風(feng)險(xian)。另外，缺(que)(que)乏(fa)回(hui)避風(feng)險(xian)和(he)控(kong)制風(feng)險(xian)的(de)能(neng)力，也是導致旅(lv)游(you)飯店(dian)實際投資(zi)(zi)收(shou)益與預(yu)(yu)期(qi)(qi)相(xiang)(xiang)比(bi)相(xiang)(xiang)差(cha)甚(shen)遠的(de)重要原因。

資(zi)金回收(shou)(shou)(shou)風險(xian)。旅(lv)游(you)飯(fan)店(dian)(dian)資(zi)金的(de)(de)(de)(de)回收(shou)(shou)(shou)風險(xian)主(zhu)要表現(xian)為(wei)應收(shou)(shou)(shou)賬(zhang)款(kuan)風險(xian)。從實質看，應收(shou)(shou)(shou)賬(zhang)款(kuan)是飯(fan)店(dian)(dian)流動資(zi)金的(de)(de)(de)(de)投放，其風險(xian)主(zhu)要是收(shou)(shou)(shou)回時間(jian)及金額不確定所導致的(de)(de)(de)(de)現(xian)金流量風險(xian)。它的(de)(de)(de)(de)拖欠將會嚴重影響(xiang)(xiang)飯(fan)店(dian)(dian)的(de)(de)(de)(de)獲現(xian)能(neng)力和收(shou)(shou)(shou)益(yi)質量。應收(shou)(shou)(shou)賬(zhang)款(kuan)風險(xian)的(de)(de)(de)(de)產生與信(xin)(xin)用政策(ce)和信(xin)(xin)用環(huan)境有(you)關。目前(qian)，由(you)于競爭的(de)(de)(de)(de)壓(ya)力，我(wo)國旅(lv)游(you)飯(fan)店(dian)(dian)的(de)(de)(de)(de)業(ye)務銷售中(zhong)賒銷比重大，而(er)不合理(li)的(de)(de)(de)(de)信(xin)(xin)用政策(ce)常使(shi)飯(fan)店(dian)(dian)對應收(shou)(shou)(shou)賬(zhang)款(kuan)缺(que)乏應有(you)的(de)(de)(de)(de)控制和管(guan)理(li)，造(zao)成追討欠款(kuan)工作困難重重。宏(hong)觀上，我(wo)國信(xin)(xin)用環(huan)境差(cha)，缺(que)乏社會化的(de)(de)(de)(de)信(xin)(xin)用中(zhong)介服務機(ji)構(gou)信(xin)(xin)用風險(xian)大，再(zai)加(jia)上結算方式落后，使(shi)得旅(lv)游(you)企業(ye)間(jian)拖欠款(kuan)問題日益(yi)突(tu)出(chu)，嚴重影響(xiang)(xiang)飯(fan)店(dian)(dian)的(de)(de)(de)(de)實際收(shou)(shou)(shou)益(yi)。

分(fen)(fen)配(pei)風(feng)險(xian)。收(shou)(shou)益(yi)分(fen)(fen)配(pei)風(feng)險(xian)是指由于(yu)收(shou)(shou)益(yi)分(fen)(fen)配(pei)而(er)可能給飯(fan)(fan)店今后(hou)的(de)(de)(de)生產(chan)(chan)經營活動帶來的(de)(de)(de)不(bu)(bu)(bu)利影(ying)響(xiang)。這(zhe)種風(feng)險(xian)有兩個來源。一方(fang)(fang)面(mian)是收(shou)(shou)益(yi)確(que)認的(de)(de)(de)風(feng)險(xian)，即(ji)由于(yu)會計方(fang)(fang)法(fa)的(de)(de)(de)不(bu)(bu)(bu)當(dang)，虛(xu)增當(dang)期利潤，導致提前納稅，大量資(zi)金提前流(liu)出飯(fan)(fan)店而(er)引起財務風(feng)險(xian)；或者虛(xu)減當(dang)期利潤，影(ying)響(xiang)飯(fan)(fan)店聲譽。另一方(fang)(fang)面(mian)是對投資(zi)者分(fen)(fen)配(pei)收(shou)(shou)益(yi)的(de)(de)(de)形(xing)式、時間和金額(e)的(de)(de)(de)把握不(bu)(bu)(bu)當(dang)而(er)產(chan)(chan)生風(feng)險(xian)。對飯(fan)(fan)店而(er)言(yan)，如果(guo)過多的(de)(de)(de)以(yi)貨(huo)幣資(zi)金的(de)(de)(de)形(xing)式對外分(fen)(fen)配(pei)收(shou)(shou)益(yi)，會大大降低自(zi)身的(de)(de)(de)償債能力；但如果(guo)飯(fan)(fan)店投資(zi)者得不(bu)(bu)(bu)到(dao)一定(ding)的(de)(de)(de)投資(zi)回報，又會挫傷(shang)他們(men)的(de)(de)(de)積(ji)極性，降低飯(fan)(fan)店的(de)(de)(de)信譽。因此，飯(fan)(fan)店無論(lun)是否進(jin)行收(shou)(shou)益(yi)分(fen)(fen)配(pei)，也不(bu)(bu)(bu)論(lun)在(zai)什么時間、以(yi)什么方(fang)(fang)式進(jin)行，都(dou)具有一定(ding)的(de)(de)(de)風(feng)險(xian)。

二、旅游飯店(dian)財(cai)務(wu)風(feng)險管理的(de)對策

（一）宏觀對策

政(zheng)府(fu)(fu)有關(guan)部門應為飯(fan)店(dian)的(de)(de)財務(wu)風險管理創(chuang)造(zao)良(liang)好的(de)(de)外(wai)部環(huan)(huan)境(jing)(jing)。具體(ti)而(er)言，必(bi)須(xu)進一步深化旅(lv)游飯(fan)店(dian)改革(ge)，通(tong)過建立(li)現代企(qi)業制(zhi)(zhi)度，明晰產權，建立(li)法(fa)人治理結構，建立(li)健(jian)全旅(lv)游飯(fan)店(dian)的(de)(de)財務(wu)風險機制(zhi)(zhi)。市場經(jing)(jing)濟是法(fa)制(zhi)(zhi)經(jing)(jing)濟，也是信用(yong)經(jing)(jing)濟。政(zheng)府(fu)(fu)應繼續深化金融、投資、外(wai)匯(hui)、財稅體(ti)制(zhi)(zhi)改革(ge)，完(wan)善(shan)相應的(de)(de)法(fa)律法(fa)規(gui)，優化信用(yong)環(huan)(huan)境(jing)(jing)，為飯(fan)店(dian)的(de)(de)發展創(chuang)造(zao)公平的(de)(de)競(jing)爭(zheng)環(huan)(huan)境(jing)(jing)。針對(dui)目前的(de)(de)信用(yong)狀況，政(zheng)府(fu)(fu)應從稅收(shou)和政(zheng)策上(shang)鼓勵社會(hui)(hui)化信用(yong)中介服務(wu)機構的(de)(de)建立(li)，完(wan)善(shan)信用(yong)評估指(zhi)標體(ti)系。飯(fan)店(dian)行(xing)業協(xie)會(hui)(hui)應加強行(xing)業監管，規(gui)范(fan)企(qi)業的(de)(de)信用(yong)行(xing)為，反對(dui)不(bu)正當競(jing)爭(zheng)，為飯(fan)店(dian)的(de)(de)經(jing)(jing)營和理財創(chuang)造(zao)良(liang)好的(de)(de)信用(yong)環(huan)(huan)境(jing)(jing)，使其盡(jin)量規(gui)避外(wai)部風險。

建(jian)(jian)立旅游行(xing)(xing)(xing)(xing)業(ye)(ye)(ye)風(feng)(feng)險(xian)預警和防范機制(zhi)。旅游業(ye)(ye)(ye)是一個敏感性行(xing)(xing)(xing)(xing)業(ye)(ye)(ye)，易受外部宏觀環(huan)(huan)境因(yin)素(su)的(de)影響。政(zheng)府(fu)、行(xing)(xing)(xing)(xing)業(ye)(ye)(ye)協(xie)會(hui)和企業(ye)(ye)(ye)應共同努力，建(jian)(jian)立旅游行(xing)(xing)(xing)(xing)業(ye)(ye)(ye)風(feng)(feng)險(xian)防范機制(zhi)。行(xing)(xing)(xing)(xing)業(ye)(ye)(ye)主管(guan)部門應設立專業(ye)(ye)(ye)機構，建(jian)(jian)立和完善行(xing)(xing)(xing)(xing)業(ye)(ye)(ye)的(de)預警、監(jian)測(ce)和管(guan)理(li)信息系(xi)統(tong)，對全(quan)行(xing)(xing)(xing)(xing)業(ye)(ye)(ye)進行(xing)(xing)(xing)(xing)不間斷的(de)景氣監(jian)測(ce)，保證信息收集、分析、公布渠道通暢，及時向旅游飯(fan)(fan)店和其他旅游企業(ye)(ye)(ye)傳遞市場信息和環(huan)(huan)境信息，提高全(quan)行(xing)(xing)(xing)(xing)業(ye)(ye)(ye)的(de)風(feng)(feng)險(xian)防范能(neng)力，最大限度地規避風(feng)(feng)險(xian)。另外，政(zheng)府(fu)應從(cong)財政(zheng)上引導和支持建(jian)(jian)立旅游行(xing)(xing)(xing)(xing)業(ye)(ye)(ye)風(feng)(feng)險(xian)基(ji)金(jin)。設立風(feng)(feng)險(xian)基(ji)金(jin)既可以減少(shao)危機發生時政(zheng)府(fu)的(de)財政(zheng)負擔，又(you)可以幫助(zhu)旅游飯(fan)(fan)店建(jian)(jian)立風(feng)(feng)險(xian)防范機制(zhi)，使(shi)其一旦發生經(jing)營危機和財務危機就(jiu)能(neng)夠(gou)通過風(feng)(feng)險(xian)基(ji)金(jin)的(de)發放(fang)渡過難關。

（二）微觀策略

強(qiang)(qiang)化風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)意識，設立(li)專(zhuan)門(men)的(de)財(cai)(cai)務(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)機構(gou)。在(zai)飯(fan)(fan)店(dian)(dian)的(de)經營管(guan)(guan)理(li)過(guo)程(cheng)中(zhong)(zhong)，各種風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)是(shi)客觀(guan)存(cun)在(zai)的(de)，飯(fan)(fan)店(dian)(dian)的(de)所(suo)有員工(gong)都應(ying)有風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)意識。樹立(li)正(zheng)確的(de)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)觀(guan)念，就是(shi)既要(yao)重視風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)的(de)存(cun)在(zai)又(you)不畏懼(ju)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)，管(guan)(guan)理(li)人(ren)(ren)員必(bi)須將風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)防(fang)范貫(guan)穿于經營管(guan)(guan)理(li)工(gong)作的(de)始終(zhong)，尋求(qiu)最優(you)的(de)管(guan)(guan)理(li)方法，減少財(cai)(cai)務(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)給飯(fan)(fan)店(dian)(dian)帶來的(de)損(sun)失(shi)。飯(fan)(fan)店(dian)(dian)內(nei)部應(ying)成立(li)一(yi)個(ge)專(zhuan)門(men)從事風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)的(de)機構(gou)，從組織上(shang)保證風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)的(de)順(shun)利(li)進行。大中(zhong)(zhong)型(xing)(xing)飯(fan)(fan)店(dian)(dian)企(qi)業可(ke)設立(li)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)經理(li)一(yi)職(zhi)，或由(you)財(cai)(cai)務(wu)總監兼(jian)任；中(zhong)(zhong)小型(xing)(xing)旅游飯(fan)(fan)店(dian)(dian)可(ke)以在(zai)財(cai)(cai)務(wu)部門(men)設專(zhuan)人(ren)(ren)負責該項工(gong)作。其主要(yao)任務(wu)是(shi)對(dui)飯(fan)(fan)店(dian)(dian)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)的(de)整個(ge)過(guo)程(cheng)實施有效監督和(he)控制；合理(li)運用(yong)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)技術，促使(shi)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)制度(du)化；認真分析(xi)理(li)財(cai)(cai)環境及其變(bian)(bian)化情況(kuang)，適(shi)時(shi)調(diao)整財(cai)(cai)務(wu)管(guan)(guan)理(li)政策和(he)改變(bian)(bian)管(guan)(guan)理(li)方法，提高飯(fan)(fan)店(dian)(dian)對(dui)理(li)財(cai)(cai)環境變(bian)(bian)化的(de)適(shi)應(ying)能力(li)和(he)應(ying)變(bian)(bian)能力(li)。另外(wai)，風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)部門(men)的(de)人(ren)(ren)員應(ying)加強(qiang)(qiang)財(cai)(cai)務(wu)部門(men)與銷售部門(men)、人(ren)(ren)事部門(men)和(he)各個(ge)服(fu)務(wu)部門(men)的(de)協調(diao)。

建立(li)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)預(yu)警系(xi)(xi)(xi)(xi)(xi)統(tong)(tong)(tong)，完(wan)善風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)防范機(ji)制，加(jia)強(qiang)(qiang)對風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)預(yu)測(ce)和(he)監(jian)測(ce)。第一(yi)，應建立(li)財(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)預(yu)警系(xi)(xi)(xi)(xi)(xi)統(tong)(tong)(tong)，加(jia)強(qiang)(qiang)飯店(dian)(dian)財(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)監(jian)測(ce)。風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)預(yu)警系(xi)(xi)(xi)(xi)(xi)統(tong)(tong)(tong)是(shi)對風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)進(jin)行(xing)識別、監(jian)測(ce)、評價(jia)和(he)預(yu)測(ce)的(de)(de)(de)(de)(de)信(xin)息系(xi)(xi)(xi)(xi)(xi)統(tong)(tong)(tong)，其(qi)內(nei)容包括外(wai)部(bu)環境和(he)企(qi)業內(nei)部(bu)的(de)(de)(de)(de)(de)相(xiang)關(guan)信(xin)息，可分為(wei)內(nei)部(bu)報告子(zi)(zi)系(xi)(xi)(xi)(xi)(xi)統(tong)(tong)(tong)、市場信(xin)息子(zi)(zi)系(xi)(xi)(xi)(xi)(xi)統(tong)(tong)(tong)、風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)分析子(zi)(zi)系(xi)(xi)(xi)(xi)(xi)統(tong)(tong)(tong)和(he)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)預(yu)警子(zi)(zi)系(xi)(xi)(xi)(xi)(xi)統(tong)(tong)(tong)。前三個系(xi)(xi)(xi)(xi)(xi)統(tong)(tong)(tong)主要負責有(you)關(guan)信(xin)息的(de)(de)(de)(de)(de)收集、加(jia)工(gong)(gong)和(he)分析；預(yu)警子(zi)(zi)系(xi)(xi)(xi)(xi)(xi)統(tong)(tong)(tong)則(ze)通(tong)過(guo)建立(li)預(yu)警模型(xing)，監(jian)測(ce)反映財(cai)(cai)(cai)務(wu)(wu)狀況的(de)(de)(de)(de)(de)各項(xiang)財(cai)(cai)(cai)務(wu)(wu)指標的(de)(de)(de)(de)(de)變化情況，對未來(lai)可能發(fa)生的(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)類型(xing)及(ji)其(qi)危害程(cheng)(cheng)度作(zuo)出(chu)(chu)評價(jia)、預(yu)測(ce)，并在(zai)必要時發(fa)出(chu)(chu)警報。正是(shi)通(tong)過(guo)這種不間(jian)斷的(de)(de)(de)(de)(de)跟蹤(zong)監(jian)測(ce)，飯店(dian)(dian)可以(yi)隨時了(le)解和(he)掌握自己的(de)(de)(de)(de)(de)財(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)情況。飯店(dian)(dian)內(nei)部(bu)的(de)(de)(de)(de)(de)預(yu)警系(xi)(xi)(xi)(xi)(xi)統(tong)(tong)(tong)在(zai)建立(li)和(he)運行(xing)過(guo)程(cheng)(cheng)中(zhong)，要保持與行(xing)業預(yu)警系(xi)(xi)(xi)(xi)(xi)統(tong)(tong)(tong)的(de)(de)(de)(de)(de)協調、溝通(tong)，實(shi)(shi)現信(xin)息資(zi)(zi)源的(de)(de)(de)(de)(de)共(gong)享。第二(er)，應完(wan)善風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)防范機(ji)制。首(shou)先，飯店(dian)(dian)應規范和(he)完(wan)善財(cai)(cai)(cai)務(wu)(wu)制度，加(jia)強(qiang)(qiang)財(cai)(cai)(cai)務(wu)(wu)基礎工(gong)(gong)作(zuo)，保證會計信(xin)息的(de)(de)(de)(de)(de)真實(shi)(shi)性。推行(xing)全面(mian)(mian)的(de)(de)(de)(de)(de)預(yu)算管(guan)(guan)理(li)(li)，嚴格控制事前、事中(zhong)資(zi)(zi)金(jin)支出(chu)(chu)，保證資(zi)(zi)金(jin)的(de)(de)(de)(de)(de)有(you)序流動。以(yi)現金(jin)流量(liang)監(jian)控為(wei)切(qie)入點，通(tong)過(guo)實(shi)(shi)施全面(mian)(mian)預(yu)算管(guan)(guan)理(li)(li)，切(qie)實(shi)(shi)提高資(zi)(zi)金(jin)使用效益，防范財(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)。其(qi)次(ci)，建立(li)科學決(jue)策程(cheng)(cheng)序，對有(you)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)財(cai)(cai)(cai)務(wu)(wu)活(huo)動明確風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)責任者，加(jia)強(qiang)(qiang)對財(cai)(cai)(cai)務(wu)(wu)活(huo)動的(de)(de)(de)(de)(de)各環節(jie)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)防范。飯店(dian)(dian)業務(wu)(wu)部(bu)門眾多(duo)，實(shi)(shi)行(xing)的(de)(de)(de)(de)(de)是(shi)集中(zhong)領導、分級歸口管(guan)(guan)理(li)(li)的(de)(de)(de)(de)(de)財(cai)(cai)(cai)務(wu)(wu)制度。因此，飯店(dian)(dian)應建立(li)健全必要的(de)(de)(de)(de)(de)原始記錄，加(jia)強(qiang)(qiang)定額(e)管(guan)(guan)理(li)(li)制度，加(jia)強(qiang)(qiang)計量(liang)工(gong)(gong)作(zuo)，理(li)(li)順內(nei)部(bu)財(cai)(cai)(cai)務(wu)(wu)關(guan)系(xi)(xi)(xi)(xi)(xi)，做到責、權、利相(xiang)統(tong)(tong)(tong)一(yi)，減少人為(wei)因素帶來(lai)的(de)(de)(de)(de)(de)財(cai)(cai)(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)。

運用風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管理(li)(li)技術和(he)方(fang)(fang)法，強化對(dui)財(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)(de)控(kong)制和(he)處(chu)理(li)(li)。風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)控(kong)制的(de)(de)(de)(de)(de)(de)實質，就是在(zai)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)分(fen)(fen)析的(de)(de)(de)(de)(de)(de)基(ji)礎上，針對(dui)飯(fan)店(dian)存在(zai)的(de)(de)(de)(de)(de)(de)各種風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)因(yin)素(su)，采取(qu)控(kong)制技術減少(shao)或消(xiao)除風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)損失(shi)。飯(fan)店(dian)控(kong)制和(he)處(chu)理(li)(li)財(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)主要(yao)有(you)以下幾種方(fang)(fang)法可(ke)(ke)供選擇。一是回避法。這種方(fang)(fang)法是指設法避免損失(shi)發生的(de)(de)(de)(de)(de)(de)可(ke)(ke)能(neng)性，從根本(ben)上遠離風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)源，從而消(xiao)除風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)損失(shi)。飯(fan)店(dian)在(zai)選擇理(li)(li)財(cai)方(fang)(fang)案時，應綜合評價(jia)各種方(fang)(fang)案可(ke)(ke)能(neng)產(chan)生的(de)(de)(de)(de)(de)(de)財(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)，在(zai)保證(zheng)財(cai)務(wu)(wu)(wu)管理(li)(li)目(mu)(mu)標實現的(de)(de)(de)(de)(de)(de)前提下，選擇風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)較小的(de)(de)(de)(de)(de)(de)方(fang)(fang)案，以達(da)到回避財(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)(de)目(mu)(mu)的(de)(de)(de)(de)(de)(de)。二是分(fen)(fen)散(san)法。即通(tong)過(guo)飯(fan)店(dian)之間聯(lian)營(ying)、多(duo)種經營(ying)及對(dui)外(wai)投(tou)(tou)資(zi)(zi)多(duo)元化等方(fang)(fang)式(shi)(shi)分(fen)(fen)散(san)投(tou)(tou)資(zi)(zi)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)。同(tong)時企(qi)業可(ke)(ke)以通(tong)過(guo)改變資(zi)(zi)金(jin)結構、負(fu)債(zhai)期(qi)限等以達(da)到降(jiang)低(di)債(zhai)務(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)(de)目(mu)(mu)的(de)(de)(de)(de)(de)(de)。三是轉(zhuan)(zhuan)移(yi)(yi)法。風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)轉(zhuan)(zhuan)移(yi)(yi)就是飯(fan)店(dian)以某(mou)種方(fang)(fang)式(shi)(shi)將所(suo)面臨的(de)(de)(de)(de)(de)(de)某(mou)些風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)轉(zhuan)(zhuan)移(yi)(yi)給他方(fang)(fang)。具體的(de)(de)(de)(de)(de)(de)方(fang)(fang)法包括(kuo)購買保險(xian)(xian)(xian)(xian)(xian)將風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)轉(zhuan)(zhuan)移(yi)(yi)給保險(xian)(xian)(xian)(xian)(xian)公司(si)承擔、通(tong)過(guo)契約(yue)的(de)(de)(de)(de)(de)(de)形式(shi)(shi)將風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)損失(shi)轉(zhuan)(zhuan)移(yi)(yi)給他人、通(tong)過(guo)各種形式(shi)(shi)的(de)(de)(de)(de)(de)(de)經濟聯(lian)合將風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)橫向(xiang)轉(zhuan)(zhuan)移(yi)(yi)。采用轉(zhuan)(zhuan)移(yi)(yi)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)(de)方(fang)(fang)式(shi)(shi)可(ke)(ke)以大(da)大(da)降(jiang)低(di)飯(fan)店(dian)的(de)(de)(de)(de)(de)(de)財(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)。四是自留法。這種方(fang)(fang)法是指飯(fan)店(dian)自己承擔風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)，風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)損害后果自負(fu)。飯(fan)店(dian)可(ke)(ke)根據國家財(cai)務(wu)(wu)(wu)會計制度(du)的(de)(de)(de)(de)(de)(de)規定(ding)，按(an)照穩健性原則，在(zai)飯(fan)店(dian)內部建立風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)基(ji)金(jin)，如償債(zhai)基(ji)金(jin)、壞(huai)賬準(zhun)備(bei)金(jin)、短期(qi)投(tou)(tou)資(zi)(zi)跌價(jia)準(zhun)備(bei)、長(chang)期(qi)投(tou)(tou)資(zi)(zi)減值準(zhun)備(bei)等，預防風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)損失(shi)，增強對(dui)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)(de)抵抗力。

重(zhong)(zhong)視(shi)飯(fan)店(dian)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)信(xin)(xin)(xin)息(xi)化(hua)建設，提(ti)(ti)高(gao)風險管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)水(shui)平。管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)信(xin)(xin)(xin)息(xi)化(hua)是指飯(fan)店(dian)廣泛應用(yong)信(xin)(xin)(xin)息(xi)技術，不(bu)斷(duan)改(gai)善(shan)生(sheng)產(chan)、經營、管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)決策(ce)的(de)水(shui)平，以(yi)(yi)提(ti)(ti)高(gao)企業經濟效(xiao)率和(he)競爭力(li)的(de)過程。管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)信(xin)(xin)(xin)息(xi)化(hua)可(ke)實現(xian)(xian)財(cai)(cai)務(wu)系統與銷售、供應、生(sheng)產(chan)等系統的(de)信(xin)(xin)(xin)息(xi)集成(cheng)和(he)數據(ju)共享(xiang)，保(bao)證資金(jin)(jin)流(liu)、物流(liu)、信(xin)(xin)(xin)息(xi)流(liu)置于(yu)嚴密監控(kong)之下，盡量減(jian)少內部(bu)因素對(dui)財(cai)(cai)務(wu)活(huo)動的(de)影響。財(cai)(cai)務(wu)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)信(xin)(xin)(xin)息(xi)化(hua)是管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)信(xin)(xin)(xin)息(xi)化(hua)的(de)重(zhong)(zhong)要組成(cheng)部(bu)分(fen)，可(ke)使(shi)飯(fan)店(dian)隨(sui)時匯集財(cai)(cai)務(wu)會(hui)計(ji)信(xin)(xin)(xin)息(xi)，通過對(dui)財(cai)(cai)務(wu)信(xin)(xin)(xin)息(xi)高(gao)效(xiao)有序的(de)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)和(he)應用(yong)，保(bao)障財(cai)(cai)務(wu)會(hui)計(ji)信(xin)(xin)(xin)息(xi)傳遞的(de)效(xiao)率和(he)質量，提(ti)(ti)高(gao)財(cai)(cai)務(wu)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)決策(ce)的(de)水(shui)平；管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)信(xin)(xin)(xin)息(xi)化(hua)可(ke)使(shi)預算、結算、監控(kong)等財(cai)(cai)務(wu)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)工作規范化(hua)、高(gao)效(xiao)化(hua)，有利于(yu)加速(su)資金(jin)(jin)周轉速(su)度，節約占用(yong)資金(jin)(jin)，提(ti)(ti)高(gao)資金(jin)(jin)利用(yong)率。現(xian)(xian)階段，我國大多數飯(fan)店(dian)可(ke)以(yi)(yi)考慮(lv)在(zai)會(hui)計(ji)電算化(hua)的(de)基(ji)礎上，把財(cai)(cai)務(wu)信(xin)(xin)(xin)息(xi)化(hua)作為突破口，加快信(xin)(xin)(xin)息(xi)化(hua)建設的(de)步伐。

加(jia)強(qiang)對(dui)飯(fan)店(dian)(dian)信(xin)(xin)(xin)(xin)用(yong)(yong)風險(xian)的(de)(de)(de)管(guan)理(li)(li)(li)。目前，我國飯(fan)店(dian)(dian)業(ye)由(you)于賒銷(xiao)(xiao)(xiao)業(ye)務而(er)產生的(de)(de)(de)信(xin)(xin)(xin)(xin)用(yong)(yong)風險(xian)巨大。為了防范信(xin)(xin)(xin)(xin)用(yong)(yong)風險(xian)，飯(fan)店(dian)(dian)應(ying)(ying)(ying)制(zhi)定(ding)科學的(de)(de)(de)信(xin)(xin)(xin)(xin)用(yong)(yong)政策。信(xin)(xin)(xin)(xin)用(yong)(yong)政策是(shi)飯(fan)店(dian)(dian)財(cai)務政策的(de)(de)(de)一個(ge)重(zhong)要(yao)組成部(bu)分(fen)，主(zhu)要(yao)包括信(xin)(xin)(xin)(xin)用(yong)(yong)標準、信(xin)(xin)(xin)(xin)用(yong)(yong)期限(xian)和(he)收(shou)(shou)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)政策等內(nei)容。飯(fan)店(dian)(dian)應(ying)(ying)(ying)根(gen)據自(zi)己的(de)(de)(de)實(shi)(shi)際經(jing)營情況和(he)客(ke)(ke)(ke)(ke)戶的(de)(de)(de)不(bu)同信(xin)(xin)(xin)(xin)譽情況制(zhi)定(ding)信(xin)(xin)(xin)(xin)用(yong)(yong)政策，加(jia)強(qiang)信(xin)(xin)(xin)(xin)貸管(guan)理(li)(li)(li)。可(ke)考慮做好(hao)以下幾項工作(zuo)：一是(shi)設立(li)(li)信(xin)(xin)(xin)(xin)貸部(bu)，認真作(zuo)好(hao)賒銷(xiao)(xiao)(xiao)對(dui)象(xiang)的(de)(de)(de)資信(xin)(xin)(xin)(xin)調(diao)查(cha)。針對(dui)會議、旅游(you)團隊(dui)、旅游(you)人(ren)和(he)個(ge)人(ren)的(de)(de)(de)不(bu)同信(xin)(xin)(xin)(xin)用(yong)(yong)情況，制(zhi)訂合理(li)(li)(li)的(de)(de)(de)賒銷(xiao)(xiao)(xiao)方針，實(shi)(shi)行(xing)分(fen)級管(guan)理(li)(li)(li)，建(jian)立(li)(li)科學的(de)(de)(de)賒銷(xiao)(xiao)(xiao)審批(pi)制(zhi)度(du)，將風險(xian)控制(zhi)在(zai)(zai)合理(li)(li)(li)的(de)(de)(de)限(xian)度(du)內(nei)。二是(shi)強(qiang)化(hua)應(ying)(ying)(ying)收(shou)(shou)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)款(kuan)(kuan)的(de)(de)(de)單個(ge)客(ke)(ke)(ke)(ke)戶管(guan)理(li)(li)(li)和(he)總額管(guan)理(li)(li)(li)。飯(fan)店(dian)(dian)應(ying)(ying)(ying)對(dui)與自(zi)己有經(jing)常業(ye)務往來的(de)(de)(de)客(ke)(ke)(ke)(ke)戶進行(xing)單獨管(guan)理(li)(li)(li)，通(tong)過付(fu)款(kuan)(kuan)記(ji)錄、賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)齡(ling)(ling)分(fen)析(xi)表及平均(jun)收(shou)(shou)款(kuan)(kuan)期判斷(duan)個(ge)別(bie)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)戶是(shi)否(fou)存在(zai)(zai)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)款(kuan)(kuan)拖欠問(wen)題(ti)。信(xin)(xin)(xin)(xin)用(yong)(yong)管(guan)理(li)(li)(li)人(ren)員應(ying)(ying)(ying)定(ding)期計算(suan)應(ying)(ying)(ying)收(shou)(shou)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)款(kuan)(kuan)周轉率，編制(zhi)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)齡(ling)(ling)分(fen)析(xi)表，按(an)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)齡(ling)(ling)分(fen)類(lei)估計潛在(zai)(zai)的(de)(de)(de)風險(xian)損失，以便正(zheng)確估量(liang)應(ying)(ying)(ying)收(shou)(shou)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)款(kuan)(kuan)價值，并相應(ying)(ying)(ying)地調(diao)整信(xin)(xin)(xin)(xin)用(yong)(yong)政策。三是(shi)建(jian)立(li)(li)銷(xiao)(xiao)(xiao)售—回款(kuan)(kuan)責任制(zhi)，加(jia)強(qiang)對(dui)應(ying)(ying)(ying)收(shou)(shou)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)款(kuan)(kuan)的(de)(de)(de)管(guan)理(li)(li)(li)。根(gen)據客(ke)(ke)(ke)(ke)戶按(an)約(yue)付(fu)款(kuan)(kuan)的(de)(de)(de)可(ke)能性(xing)，選擇不(bu)同的(de)(de)(de)銷(xiao)(xiao)(xiao)售方式和(he)結(jie)算(suan)方式；制(zhi)定(ding)合理(li)(li)(li)的(de)(de)(de)收(shou)(shou)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)政策，對(dui)應(ying)(ying)(ying)收(shou)(shou)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)款(kuan)(kuan)實(shi)(shi)行(xing)嚴格的(de)(de)(de)監控，及時(shi)催收(shou)(shou)貨(huo)款(kuan)(kuan)，并把回款(kuan)(kuan)情況與相關責任人(ren)的(de)(de)(de)經(jing)濟(ji)收(shou)(shou)入掛鉤，從(cong)而(er)把應(ying)(ying)(ying)收(shou)(shou)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)款(kuan)(kuan)風險(xian)降至(zhi)最低(di)限(xian)度(du)；在(zai)(zai)已(yi)有應(ying)(ying)(ying)收(shou)(shou)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)款(kuan)(kuan)檔案的(de)(de)(de)基礎上(shang)，建(jian)立(li)(li)壞(huai)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)準備金制(zhi)度(du)，正(zheng)確核算(suan)壞(huai)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)損失。

風(feng)險管(guan)理最(zui)終(zhong)的目的是提(ti)(ti)高飯店的盈利能(neng)(neng)力(li)(li)和(he)競爭(zheng)力(li)(li)，資(zi)金運行(xing)(xing)和(he)業(ye)務(wu)(wu)經(jing)營(ying)是飯店經(jing)營(ying)最(zui)重(zhong)要的兩個方面。良好的資(zi)金運行(xing)(xing)能(neng)(neng)促進業(ye)務(wu)(wu)經(jing)營(ying)活(huo)動向實現高效益(yi)的方向發展，高效益(yi)的經(jing)營(ying)活(huo)動能(neng)(neng)使資(zi)金運行(xing)(xing)向著(zhu)有效循環的方面轉化。因此(ci)，飯店應提(ti)(ti)高管(guan)理人員的素質，加強和(he)改善內部(bu)經(jing)營(ying)管(guan)理，強化風(feng)險管(guan)理職能(neng)(neng)，通過信息(xi)化建(jian)設將(jiang)飯店建(jian)設成學習(xi)型(xing)組織，構筑科(ke)學的內部(bu)組織機構，不斷提(ti)(ti)高自身的創新(xin)力(li)(li)和(he)市(shi)場競爭(zheng)力(li)(li)。

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