面對各種可能的誘惑，企業財務管理的法律風險時有發生。那么，引致財務風險發生的原因究竟是什么?企業財務風險管理的主要內容有哪些?財務管理如果違法，企業又該承擔什么樣的法律責任?濟南代理記賬公司將為您講述。
In the face of the temptation of all kinds of possible, enterprise financial management of the legal risks.So, what is lead to financial risk causes?What are the main content of enterprise financial risk management?The enterprise financial management if the illegal, and what kind of legal responsibility?Jinan bookkeeping agency company will tell for you.
一、引致財務管理法律風險的主要原因
A, lead to the financial management of the main causes of legal risks
1、由于利益驅使，財務管理人員進行故意犯罪行為，如出納截留收入，進行職務侵占，會計私科公章將單位資金轉入個人賬戶挪用;
1, because of the interests, financial management personnel for intentional crime, such as cashier intercept income, job occupation, accounting the private branch official seal unit into personal accounts to misappropriate funds;
2、單位領導脅迫威逼，如在公司領導的強制要求下將部分收入不入賬而偷漏稅款、提供虛假報表騙取銀行貸款等;
2, unit leadership intimidation bullying, such as under the force of the leadership of the company will not booked revenue tax cheats, providing false statements to defraud the bank loans, etc.;
3、也有些是因個人工作失誤造成的，如會計出錯，進行了錯誤登記，有沒有及時發現并更正，最后造成了虛假陳述，從而被追究了相關的法律責任。
3, and some of them are due to personal work mistakes, such as accounting errors, the error registration, have found and corrected in time, finally caused the false statements, to be held the relevant legal responsibility.
二、企業財務風險管理的四大內容
Second, the four content of enterprise financial risk management
1、籌資風險
1, the financing risk
由于資金供需市場、宏觀經濟環境的變化，企業籌集資金給財務成果帶來的不確定性，這種不確定性就是籌資風險。影響企業籌資風險既有宏觀方面的因素，又有微觀方面的因素，既有主觀的因素，又有客觀的因素。
Market supply and demand of funds and the change of the macroeconomic environment, enterprises to raise funds for the financial results of uncertainty, the uncertainty is the financing risk.Affect the enterprise financing risk, macro factors, and micro factors, both subjective factors and objective factors.
從宏觀角度講，國家財政政策、貨幣政策和產業政策都對企業籌資行為產生著間接的影響。如國家的產業政策不同，各類企業受到國家保護、扶植的程度不同，企業的籌資成本也就不同，籌資風險也就各異了。從微觀角度講，企業籌資的資本結構即負債規模，籌資期限結構即長短期負債的比例直接決定著籌資風險的大小，同時，這也是企業的主觀行為。
From a macro point of view, national fiscal policy, monetary policy and industrial policy are the indirect impact on corporate financing behavior.Such as the national industrial policy, all kinds of enterprises under the protection of the state, to varying degrees of fostering, enterprise's financing cost is different also, funding risk would be different.From microscopic perspective, the enterprise financing the capital structure of the sheet, to raise the proportion of the short - and long-term debt maturity structure directly determines the size of the financing risk, at the same time, it is also a subjective behavior of enterprises.
2、投資風險
2, the investment risk
投資風險是指企業投入一定資金后，因市場需求變化而影響最終收益與預期收益偏離的風險。投資的市場收益率偏離期望市場收益率的程度越小，則該企業投資的風險越小;反之風險則越大。
Investment risk refers to the enterprise in a certain fund, due to the market demand change and affect the final profit and expected return from risk.Investment market yields, the smaller of the extent of deviation from expected market yields, small, the greater the risk of the enterprise investment;Whereas the greater the risk.
投資風險和投資收益成正比，投資風險越大，收益越高，風險越小，收益越低。若風險程度不同而得到同一投資利潤率的機會，如果相同則大家都會去選擇風險小的投資，在這一領域就會出現經濟上所謂的“羊群效應”，各企業一哄而起重復建設，這種產品的市場很快就會供過于求，導致價格和投資收益率下降，風險因此而逐漸加大。
Investment risk and investment income is proportional to the, the greater the risk, the higher the income, the smaller the risk, the lower the yield.If different degree of risk and opportunity to get the same return on investment, if the same everyone to choose small investment risk, in this area will appear the so-called "herding effect" in economy, each enterprise a coax and redundant construction, the market of this product will soon supply exceeds demand, resulting in a decline in prices and investment returns and risks and increase gradually.
3、現金流量風險
3, cash flow risk
現金流量風險指企業在收益不錯的情況下，因銷售實現原則的不同而產生的財務困難。在權責發生制原則下，不錯的收益并不能表示銷貨款已經收到、利潤已經可用于支付。在這種情況下，企業若債務規模過大、或債務期限結構不合理，就很可能造成償債能力急劇下降、支付壓力陡升，進而陷入財務困境，使企業的形象和信譽遭受嚴重損害。國內外因此而經營失敗的企業并不少見。
Cash flow risk refers to the enterprises in the case of income good, due to the difference of sales to realize the principle of financial difficulties.Under the accrual principle, good earnings is not said the office has been received, profits can be used to pay already.In this case, the enterprise if too much debt, or the debt maturity structure is unreasonable, it is likely to be causing a sharp drop in debt paying ability, pay high pressure, in turn, was in financial trouble, make the enterprise's image and reputation suffered serious damage.Thus failure of enterprises at home and abroad are not uncommon.
4、連帶財務風險
4, joint financial risk
連帶財務風險是指一個企業以自己的財產為另一個企業的經濟合同進行擔保，因另一個企業有可能屆時無法履行合同，而本企業必須依法承擔連帶的償付義務，從而給本企業將來的財務成果造成的不確定性。無論是企業之間還是個人之間，此類風險發生的實例屢見不鮮。
Joint financial risk refers to an enterprise in its own property for another enterprise, to guarantee the contract for another company may be unable to fulfill the contract, and the enterprise must undertake joint and several liability, thus to cause the enterprise future financial results of uncertainty.Whether between enterprises or between individuals, examples of such risks occur.
三、主要的法律責任
Third, the main legal responsibility
財務管理活動如果違規違法，則可能令公司或責任人承擔如下相應的法律責任：
If an illegal illegal financial management activity, may make the company or person to undertake corresponding legal responsibilities as follows:
1、刑事責任：這主要是刑法規定的，如應因觸犯挪用資金罪、職務侵占罪、提供虛假會計資料罪、隱匿銷毀會計資料罪、偷逃稅款繳納罪等規定而被判有期徒刑、無期徒刑甚至死刑。
1, the criminal responsibility: this mainly is the provisions of the criminal law, such as due to breaking the crime of embezzlement, crime of job occupation, providing false accounting information, hide the crime of destruction of accounting information, tax evasion, pay and other rules and be sentenced to fixed-term imprisonment or life imprisonment and even death.
2、行政責任：主要是針對主觀惡性不大，情節相對較輕還不構成刑事責任的違規行為設置的，主要有行政處罰和行政處分，如不依法設置會計帳簿的，私設會計帳簿的，未按照規定填制、取得原始憑證或者填制、取得的原始憑證不符合規定的，向不同的會計資料使用者提供的財務會計報告編制依據不一致的，未按照規定保管會計資料，致使會計資料毀損、滅失的等等行為而被有關部門處罰，相關會計人員也可能因此被吊銷職業資格證書。
2, administrative responsibilities: mainly for the subjective vicious, if the circumstances are relatively light and does not constitute a set of criminal responsibility according to law violations, mainly include administrative penalty and administrative punishment, such as not set up account books in accordance with the law, private establish accounting books, not drawn up, and obtained the original documents or drawn up in accordance with the relevant provisions, the original documents is not in conformity with the provisions, to different accounting information users provide financial and accounting report compilation basis is not consistent, not according to the regulation of accounting information, the accounting information of damage to or loss by the relevant departments of punishment, and so on behavior related to the professional qualification certificate of accounting personnel also may therefore be revoked.
3、民事責任：財務管理也可能讓公司承擔重大的民事責任，如對上市公司來說，必須提交真實、準確、完整的財務報告，這是其法定的義務，如果公司提供虛假陳述(包括虛假記載、重大遺漏和誤導性陳述)的財務報告，給投資者造成損失的，投資者就可能通過法律途徑追究公司的民事侵權責任，還有在公司并購過程中，如果在盡職調查時提供虛假的報表，隱蔽財務真實狀況，則可能構成對并購合同的違約，從而令公司承擔重大的違約責任。工作人員如果因為工作失職而給公司造成損失的，則可能被公司解除勞動關系，被公司起訴或勞動仲裁追究賠償責任。
3, civil liability: financial management is also likely to let the company to undertake major civil liability, such as for listed companies, must be true, accurate and complete financial report, this is their legal obligations, if the company provides false statements (including false or major omissions or misleading statements) of financial reporting, losses to investors, investors may be the tort liability shall be pursued through legal channels, and in the process of company mergers and acquisitions, if provided false statements in the due diligence, hidden financial reality, may constitute a breach of the contract, the m&a to make the company bear the liability for breach of contract.Staff working if for dereliction of duty and causes loss to the company, may be the company terminate the labor relationship, is charge or labor arbitration shall be investigated for compensation liability of the company.
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