Business enterprise group financial risk managementand control research企业集团财务风险管理与控制研究一、The content of business enterprise group financial risk management一、企业集团财务风险管理的内涵The business enterprise group is to take a business enterprise with strong real strenght as corpus, with produce power coupling for the main Niu take and assist it with the product, technique, economy, contract etc. various Nius to take, combine several business enterprises, unit together, form of the economic consociation body of multilayers and many legal persons.For promise the business enterprise group healthily has preface ground to develop and strengthen management and control of business enterprise group financial risk is particularly necessity.企业集团是以一个实力雄厚的企业为主体，以产权联结为主要纽带，辅之以产品、技术、经济、契约等多种纽带，把多个企业、单位联结在一起，形成的多层次和多法人的经济联合体。
为保证企业集团健康有序地发展，加强企业集团财务风险的管理与控制尤为必要。
The financial risk is finance achievement and the risk of financial standing.The financial risk separates the narrow sense and the broad sense.The narrow sense financial risk is fallen into debt the causable by the business enterprise, concretely say to mean business enterprise because of lend funds but increment of lose the possibility of the ability of repaying debt and the variability of the business enterpriseprofits(shareholder income);The broad sense financial risk means the finance system of business enterprise in objective existence of because of various factor function that is hard or can not anticipate and control, make business enterprise realization of financial income and expectation financial income occurrence deviate from, as a result suffer a losing opportunity or possibility.财务风险是财务成果和财务状况的风险。
财务风险有狭义和广义之分。
狭义财务风险是由企业负债引起的，具体的说是指企业因为借入资金而增加的丧失偿债能力的可能和企业利润（股东收益）的可变性；广义财务风险是指企业的财务系统中客观存在的由于各种难以或无法预料和控制的因素作用，使企业实现的财务收益和预期财务收益发生背离，因而蒙受损失的机会或可能。
Risk management means that the economic unit passes to really recognize and evaluate to the risk, economy and technique means of adoption reasonable control the risk, with minimum of the cost acquire a kind of management activity of the biggest safe guarantee.The risk management learns to come from insurance to learn, the risk management passes a control counterplan processing loss risk, if lose to still keep probably taking place after carrying out control counterplan, then can make use of a finance counterplan.The finance counterplan is to transfer the loss to the others, or leaves the loss to organization or family inner part.But the capital finance that conduct independently in the finance ages, the risk management should become the basic working talent of finance management.风险管理是指经济单位通过对风险的确认和评估，采用合理的经济和技术手段对风险加以控制，以最小的成本获得最大的安全保障的一种管理活动。
风险管理学源于保险学，风险管理通过控制对策处理损失风险，如果在实施控制对策后损失仍然可能发生，则可运用财务对策。
财务对策是将损失转移给他人，或将损失留给组织或家庭内部。
但在财务独立经营的资本财务时代，风险管理应当成为财务管理的基本职能。
The financial risk manages to pay attention to business enterprise value loss, it passes management value risk to manage material main factor.Financial risk management and control are business enterprise groups inner part control system of important constitute part, COSO report regardless influence in the world, is still the related norm system of each nation and region establishment, all emphasized the importance to carry on the control to risk.In the reality, the our country business enterprise group for identifying risk, management, regardless in subjective consciousness, still just risk management mechanism construction aspect, all seem to be far far not enough.Therefore, have to pay attention to the construction of the business enterprise group risk control system.财务风险管理关注企业价值损失，它通过管理价值风险来管理物质要素。
财务风险管理与控制是企业集团内部控制体系的重要构成部分，无论是影响全球的COSO报告，还是各个国家和地区制定的相关规范制度，都强调了对风险进行控制的重要性。
现实中，我国企业集团对风险的识别、管理，无论是在主观意识方面，还是在风险管理机制建设方面，都显得远远不够。
因此，必须注重企业集团风险控制体系的建设。
二、Business enterprise group financial risk management and theprinciple of control二、企业集团财务风险管理与控制的原则1、Income moderate breezes insurance balanced principle。
The risk balanced principle requests group not ability pursue income, but take no account of to take place losing of possibility, the group carries on of each concrete finance activity, overall analyze its income and safety, according to the risk and the income appropriately balanced request to decide to take what action a project, tend benefit to avoid to harm, fight for acquiring more income.1.收益、风险均衡原则。
风险均衡原则要求集团不能只追求收益，而不考虑发生损失的可能，集团进行的每一项具体的财务活动，要全面分析其收益性和安全性，按照风险和收益适当均衡的要求来决定采取何种行动方案，趋利避害，争取获得较多的收益。