面對各種可能的誘惑，企業(yè)財務(wù)管理的法律風(fēng)險時有發(fā)生。那么，引致財務(wù)風(fēng)險發(fā)生的原因究竟是什么?企業(yè)財務(wù)風(fēng)險管理的主要內(nèi)容有哪些?財務(wù)管理如果違法，企業(yè)又該承擔(dān)什么樣的法律責(zé)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(wù)管理法律風(fēng)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(qū)使，財務(wù)管理人員進行故意犯罪行為，如出納截留收入，進行職務(wù)侵占，會計私科公章將單位資金轉(zhuǎn)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(lǐng)導(dǎo)脅迫威逼，如在公司領(lǐng)導(dǎo)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(fā)現(xiàn)并更正，最后造成了虛假陳述，從而被追究了相關(guān)的法律責(zé)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(yè)財務(wù)風(fēng)險管理的四大內(nèi)容
Second, the four content of enterprise financial risk management
1、籌資風(fēng)險
1, the financing risk
由于資金供需市場、宏觀經(jīng)濟環(huán)境的變化，企業(yè)籌集資金給財務(wù)成果帶來的不確定性，這種不確定性就是籌資風(fēng)險。影響企業(yè)籌資風(fēng)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(chǎn)業(yè)政策都對企業(yè)籌資行為產(chǎn)生著間接的影響。如國家的產(chǎn)業(yè)政策不同，各類企業(yè)受到國家保護、扶植的程度不同，企業(yè)的籌資成本也就不同，籌資風(fēng)險也就各異了。從微觀角度講，企業(yè)籌資的資本結(jié)構(gòu)即負(fù)債規(guī)模，籌資期限結(jié)構(gòu)即長短期負(fù)債的比例直接決定著籌資風(fēng)險的大小，同時，這也是企業(yè)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(fēng)險
2, the investment risk
投資風(fēng)險是指企業(yè)投入一定資金后，因市場需求變化而影響最終收益與預(yù)期收益偏離的風(fēng)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(yè)投資的風(fēng)險越小;反之風(fēng)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(fēng)險和投資收益成正比，投資風(fēng)險越大，收益越高，風(fēng)險越小，收益越低。若風(fēng)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(fēng)險小的投資，在這一領(lǐng)域就會出現(xiàn)經(jīng)濟上所謂的“羊群效應(yīng)”，各企業(yè)一哄而起重復(fù)建設(shè)，這種產(chǎn)品的市場很快就會供過于求，導(dǎo)致價格和投資收益率下降，風(fēng)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(xiàn)金流量風(fēng)險
3, cash flow risk
現(xiàn)金流量風(fēng)險指企業(yè)在收益不錯的情況下，因銷售實現(xiàn)原則的不同而產(chǎn)生的財務(wù)困難。在權(quán)責(zé)發(fā)生制原則下，不錯的收益并不能表示銷貨款已經(jīng)收到、利潤已經(jīng)可用于支付。在這種情況下，企業(yè)若債務(wù)規(guī)模過大、或債務(wù)期限結(jié)構(gòu)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(wù)困境，使企業(yè)的形象和信譽遭受嚴(yán)重?fù)p害。國內(nèi)外因此而經(jīng)營失敗的企業(yè)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(wù)風(fēng)險
4, joint financial risk
連帶財務(wù)風(fēng)險是指一個企業(yè)以自己的財產(chǎn)為另一個企業(yè)的經(jīng)濟合同進行擔(dān)保，因另一個企業(yè)有可能屆時無法履行合同，而本企業(yè)必須依法承擔(dān)連帶的償付義務(wù)，從而給本企業(yè)將來的財務(wù)成果造成的不確定性。無論是企業(yè)之間還是個人之間，此類風(fēng)險發(fā)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(zé)任
Third, the main legal responsibility
財務(wù)管理活動如果違規(guī)違法，則可能令公司或責(zé)任人承擔(dān)如下相應(yīng)的法律責(zé)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(zé)任：這主要是刑法規(guī)定的，如應(yīng)因觸犯挪用資金罪、職務(wù)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(guī)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(zé)任：主要是針對主觀惡性不大，情節(jié)相對較輕還不構(gòu)成刑事責(zé)任的違規(guī)行為設(shè)置的，主要有行政處罰和行政處分，如不依法設(shè)置會計帳簿的，私設(shè)會計帳簿的，未按照規(guī)定填制、取得原始憑證或者填制、取得的原始憑證不符合規(guī)定的，向不同的會計資料使用者提供的財務(wù)會計報告編制依據(jù)不一致的，未按照規(guī)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(guān)部門處罰，相關(guān)會計人員也可能因此被吊銷職業(yè)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(zé)任：財務(wù)管理也可能讓公司承擔(dān)重大的民事責(zé)任，如對上市公司來說，必須提交真實、準(zhǔn)確、完整的財務(wù)報告，這是其法定的義務(wù)，如果公司提供虛假陳述(包括虛假記載、重大遺漏和誤導(dǎo)性陳述)的財務(wù)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(quán)責(zé)任，還有在公司并購過程中，如果在盡職調(diào)查時提供虛假的報表，隱蔽財務(wù)真實狀況，則可能構(gòu)成對并購合同的違約，從而令公司承擔(dān)重大的違約責(zé)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(guān)系，被公司起訴或勞動仲裁追究賠償責(zé)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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