我国企业资产风险管理的评估及量化研究

科研管理 ›› 2014, Vol. 35 ›› Issue (12): 120-128.

我国企业资产风险管理的评估及量化研究

芦笛, 张晓明

西北大学经济管理学院, 陕西西安 710069

收稿日期:2013-11-25 修回日期:2014-09-22 出版日期:2014-12-25 发布日期:2014-12-23
作者简介:芦笛(1988-),女(汉),陕西西安人,西北大学经济管理学院博士研究生,研究方向:会计准则、所得税会计。
张晓明(1955-),女(汉),陕西西安人,西北大学经济管理学院教授,博士生导师,研究方向:资产风险管理、会计理论。
基金资助:
陕西省自然科学基础研究计划项目"企业资产风险管理研究"(项目编号:2011JM9008);西北大学"十二五""211工程"研究生创新人才培养项目(项目编号:YZZ12047)。

The research of assessment and quantification about asset risk management for enterprises in China

Lu Di, Zhang Xiaoming

School of Economics & Management, Northwest University, Xi'an 710069, Shaanxi, China

Received:2013-11-25 Revised:2014-09-22 Online:2014-12-25 Published:2014-12-23

摘要/Abstract

摘要： 已有的风险管理研究成果和企业风险管理实践,主要集中于经营风险(产品风险、价格风险等)、财务风险(支付风险等)和资本市场风险管理方面。本文独辟蹊径,从资产风险管理角度研究我国企业所面临的风险。首先,本文对资产的特性进行了辨析——收益性和风险性,其次进行了实证分析,界定了企业资产风险的概念和表现,构建了资产总风险计量模型,并阐述了该方法具体应用案例,最后有针对性地提出了资产风险规避方面的建议。

关键词: 资产收益性, 资产风险性, 风险计算

Abstract: The recent research about risk management has mainly been focused on operating risk, financial risk and capital markets risk management. However, this paper emphasizes on the risks of enterprises in China from the view of asset risk management. Firstly, it has analyzed the double characteristics of assets, which are profitability and riskiness. Also this paper has defined the concept and source of asset risks. Then, I put forward a model about how to calculate the whole risks of assets in enterprises, as well as a specific case to certificate this mode. At last, I have proposed some measures about how to prevent the risks of assets in enterprises.

Key words: asset risks, asset earnings, risk quantification

中图分类号:

F273.4

芦笛, 张晓明. 我国企业资产风险管理的评估及量化研究[J]. 科研管理, 2014, 35(12): 120-128.

Lu Di, Zhang Xiaoming. The research of assessment and quantification about asset risk management for enterprises in China[J]. Science Research Management, 2014, 35(12): 120-128.

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