摘要：近年来，经济市场竞争激烈，在上市公司运行的过程中，财务管理的风险越来越受到企业的关注。企业要想在重重困难中立于不败之地，就必须重视财务管理的风险，而企业的技术管理、营销等方面的风险最终都表现在了财务管理风险上。企业应该具备应对财务管理风险的能力，不仅有利于自身发展，而且有利于资本市场的稳定。本文首先介绍了文章的研究目的与意义、对比了国内外不同的财务管理风险现状，通过对我国上市公司近几年财务管理存在的风险进行分析，找到导致我国上市公司财务管理风险的原因，然后通过案例分析新湖中宝近年的面临的财务管理风险并反思其中原因及研究其值得借鉴的地方，最后对我国上市公司财务管理的风险提出相关的对策及措施。目的在于，降低风险、改善经营管理和提高企业效益。81434

毕业论文关键词： 上市公司；财务管理风险；对策

Risks and Countermeasures of Financial Management of Listed Companies

Abstract：In recent years, the economic market competition, in the process of running a listed company, the risk of financial management more and more attention by enterprises。 Enterprises in order to be extremely difficult in the invincible, we must pay attention to the risk of financial management, and enterprise technology management, marketing and other aspects of the risk are ultimately reflected in the financial management risk。 Enterprises should have the ability to deal with financial management risks, not only conducive to their own development, but also conducive to the stability of the capital market。 This paper first introduces the research purpose and significance of the article, compares the different financial management risks at home and abroad, analyzes the risk of financial management in China's listed companies in recent years, finds the reasons leading to the financial management risk of listed companies in China, and then Through the case analysis of the new lake in recent years, facing the financial management risk and reflect on the reasons and study its worthy of reference, and finally the risk of financial management of listed companies in China put forward the relevant countermeasures and measures。 The aim is to reduce risk, improve management and business efficiency。

Key words：listed company；financial management risk；countermeasures

目  录

绪论 1

一、财务管理风险概述 3

（一）财务管理的定义 3

（二）财务管理风险的定义 3

（三）我国财务管理风险的内容 3

二、我国上市财务管理风险的现状 5

（一）宏观经济环境与政策变化，造成企业经济效益下降 5

（二）管理人员风险意识淡薄，造成企业适应环境的能力下降 5

（三）收益分配政策不合理，造成企业价值的不确定性 5

三、我国上市公司财务管理风险形成的原因 7

（一）外部原因 7

1、市场环境变化的不确定性 7

2、市场经济运行的复杂性 7

（二）内部原因 8

1、管理层对财务管理风险认识不足 8

2、财务管理风险的系统不健全