论物流企业的财务风险

I论物流企业的财务风险摘要随着全球经济一体化的发展，中国的物流行业正在进入到快速发展的时期，随着物流产业在国内地位的确定，国家也相继出台了相关的政策以保障物流行业的发展为前提。国内的物流产业的发展投入也将大幅增加。物流行业的竞争将会越来越激烈。而在这种激烈的竞争环境中，物流企业的财务管理作用在企业的日常经营中作用也将日趋明显。物流行业具有一定的行业特殊性，我国在物流行业的起步较晚，对于物流行业内的财务管理方面面临着具大的风险。物流行业的利润率整体偏低，物流企业所面临的风险因素更加复杂。这些风险主要有物流企业的筹资、经营、投资、资金流动性等因素。这些风险因素使得企业所要面临的财务风险更大，本文认为，物流企业可以从企业间必须加强相互间的交流与合作、不断完善各种投资决策的制度、企业内部建立健全的财务管理制度等，并针对企业的经营环境构建出一套企业的财务风险预警指标体系，这对于我国物流行业是非常重要的。关键词：物流；财务管理；财务风险OnlogisticsenterprisefinancialriskAbstractWiththedevelopmentofglobaleconomicintegration,Chineselogisticsindustryisenteringtheperiodofrapiddevelopment,asidentifiedinthedomesticstatusofthelogisticsindustry,developingcountrieshavealsointroducedtherelevantpoliciestoguaranteethepremiseofthelogisticsindustry.Thedevelopmentoflogisticsindustryofdomesticinvestmentwillincreasedramatically.Logisticsindustrywillbemoreandmorefiercecompetition.Inthiscompetitiveenvironment,theroleoffinancialmanagementoflogisticsenterprisesintheenterprisedailymanagementwillalsobecomemoreandmoreobvious.Logisticsindustryisaspecialindustry,logisticsindustryinChinastartedlate,forthefinancialmanagementofthelogisticsindustryisfacingtheriskofagreat.Logisticsindustryprofitrateislow,theriskfactorsoflogisticsenterprisesarefacingamorecomplex.Theserisksaremainlyfinancing,management,investment,liquidityandotherfactorsoflogisticsenterprises.Theseriskfactorsthatenterpriseswillfacegreaterfinancialrisk,thispaperthinks,logisticsenterprisesfromtheenterprisemuststrengthenmutualexchangesandcooperation,andconstantlyimprovetheestablishmentofsoundfinancialmanagementsystem,internalsystemofenterpriseinvestmentdecision,andthebusinessenvironmenttoconstructthefinancialriskearlywarningindexsystemsetofenterprises,thisisveryimportantforChina'slogisticsindustry.Keyword：Logistics；Financialmanagement；Financialrisk摘要.................................................................................................................................................IAbstract.........................................................................................................................................I引言................................................................................................................................................1一、物流企业财务风险防范的意义...........................................................................................1（一）我国物流业当前发展现状.......................................................................................1（二）财务风险的概述...........................................................................................................11、财务风险的特征.........................................................................................................1（三）财务风险防范的意义...................................................................................................2二、物流企业财务风险表现及成因...............................................................................................2（一）物流企业财务风险的成因...........................................................................................2（二）物流企业面临的主要财务风险...................................................................................31、筹资风险.....................................................................................................................32、投资风险.....................................................................................................................33、现金流量风险.............................................................................................................44、汇率风险.....................................................................................................................45、利率风险.....................................................................................................................46、信用风险.....................................................................................................................47、收益分配风险.............................................................................................................5三、加强物流企业财务风险的对策...............................................................................................5（一）建立财务风险管理的组织系统...................................................................................5（二）注重财务风险管理人才的培养...................................................................................5（三）建立财务风险衡量和预警体系...................................................................................61、风险衡量.....................................................................................................................62、风险预警.....................................................................................................................6（四）加强内部财务控制，完善内部流程和控制制度.......................................................61、建立内部控制体系框架.............................................................................................62、重视内部控制体系的执行.........................................................................................6（五）加强现金流量管理.......................................................................................