面对各种可能的诱惑，企业财务管理的法律风险时有发生。那么，引致财务风险发生的原因究竟是什么?企业财务风险管理的主要内容有哪些?财务管理如果违法，企业又该承担什么样的法律责任?济南代理记账公司将为您讲述。
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、引致财务管理法律风险的主要原因
A, lead to the financial management of the main causes of legal risks
1、由于利益驱使，财务管理人员进行故意犯罪行为，如出纳截留收入，进行职务侵占，会计私科公章将单位资金转入个人账户挪用;
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、单位领导胁迫威逼，如在公司领导的强制要求下将部分收入不入账而偷漏税款、提供虚假报表骗取银行贷款等;
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、也有些是因个人工作失误造成的，如会计出错，进行了错误登记，有没有及时发现并更正，最后造成了虚假陈述，从而被追究了相关的法律责任。
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、企业财务风险管理的四大内容
Second, the four content of enterprise financial risk management
1、筹资风险
1, the financing risk
由于资金供需市场、宏观经济环境的变化，企业筹集资金给财务成果带来的不确定性，这种不确定性就是筹资风险。影响企业筹资风险既有宏观方面的因素，又有微观方面的因素，既有主观的因素，又有客观的因素。
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.
从宏观角度讲，国家财政政策、货币政策和产业政策都对企业筹资行为产生着间接的影响。如国家的产业政策不同，各类企业受到国家保护、扶植的程度不同，企业的筹资成本也就不同，筹资风险也就各异了。从微观角度讲，企业筹资的资本结构即负债规模，筹资期限结构即长短期负债的比例直接决定着筹资风险的大小，同时，这也是企业的主观行为。
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、投资风险
2, the investment risk
投资风险是指企业投入一定资金后，因市场需求变化而影响最终收益与预期收益偏离的风险。投资的市场收益率偏离期望市场收益率的程度越小，则该企业投资的风险越小;反之风险则越大。
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.
投资风险和投资收益成正比，投资风险越大，收益越高，风险越小，收益越低。若风险程度不同而得到同一投资利润率的机会，如果相同则大家都会去选择风险小的投资，在这一领域就会出现经济上所谓的“羊群效应”，各企业一哄而起重复建设，这种产品的市场很快就会供过于求，导致价格和投资收益率下降，风险因此而逐渐加大。
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、现金流量风险
3, cash flow risk
现金流量风险指企业在收益不错的情况下，因销售实现原则的不同而产生的财务困难。在权责发生制原则下，不错的收益并不能表示销货款已经收到、利润已经可用于支付。在这种情况下，企业若债务规模过大、或债务期限结构不合理，就很可能造成偿债能力急剧下降、支付压力陡升，进而陷入财务困境，使企业的形象和信誉遭受严重损害。国内外因此而经营失败的企业并不少见。
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、连带财务风险
4, joint financial risk
连带财务风险是指一个企业以自己的财产为另一个企业的经济合同进行担保，因另一个企业有可能届时无法履行合同，而本企业必须依法承担连带的偿付义务，从而给本企业将来的财务成果造成的不确定性。无论是企业之间还是个人之间，此类风险发生的实例屡见不鲜。
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、主要的法律责任
Third, the main legal responsibility
财务管理活动如果违规违法，则可能令公司或责任人承担如下相应的法律责任：
If an illegal illegal financial management activity, may make the company or person to undertake corresponding legal responsibilities as follows:
1、刑事责任：这主要是刑法规定的，如应因触犯挪用资金罪、职务侵占罪、提供虚假会计资料罪、隐匿销毁会计资料罪、偷逃税款缴纳罪等规定而被判有期徒刑、无期徒刑甚至死刑。
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、行政责任：主要是针对主观恶性不大，情节相对较轻还不构成刑事责任的违规行为设置的，主要有行政处罚和行政处分，如不依法设置会计帐簿的，私设会计帐簿的，未按照规定填制、取得原始凭证或者填制、取得的原始凭证不符合规定的，向不同的会计资料使用者提供的财务会计报告编制依据不一致的，未按照规定保管会计资料，致使会计资料毁损、灭失的等等行为而被有关部门处罚，相关会计人员也可能因此被吊销职业资格证书。
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、民事责任：财务管理也可能让公司承担重大的民事责任，如对上市公司来说，必须提交真实、准确、完整的财务报告，这是其法定的义务，如果公司提供虚假陈述(包括虚假记载、重大遗漏和误导性陈述)的财务报告，给投资者造成损失的，投资者就可能通过法律途径追究公司的民事侵权责任，还有在公司并购过程中，如果在尽职调查时提供虚假的报表，隐蔽财务真实状况，则可能构成对并购合同的违约，从而令公司承担重大的违约责任。工作人员如果因为工作失职而给公司造成损失的，则可能被公司解除劳动关系，被公司起诉或劳动仲裁追究赔偿责任。
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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