通货膨胀情况下企业财务策略探讨

通过膨胀情况下企业财务策略探讨1摘要自从改革开放以来，尤其是实行市场经济体制以来，我国经济领域中发生了几次较为严重的通货膨胀现象，给企业经营和人民生活带来了比较严重的影响。市场经济条件下宏观经济的发展是周期性的，通货膨胀以后会不时进入我国经济领域。通货膨胀直接影响着企业的财务管理，特别是企业资金管理方面。因此，本文分析总结了通货膨胀对企业日常财务活动、公司股价和盈利的影响，并提出较为系统的企业应对通货膨胀的财务策略和措施。财务管理是企业管理的核心内容，是决定企业成败的关键因素。通货膨胀作为企业财务管理的经济环境因素之一，影响着企业财务决策的各个环节。在通货膨胀时期物价不断上涨，给企业的财务管理带来巨大挑战，在通货膨胀环境下企业财务管理的好坏将直接影响到企业的生存与发展。企业采取何种财务政策来应对通货膨胀是财务管理研究的重要课题之一，笔者拟从通货膨胀的一般概念和衡量指标入手，分析通货膨胀对企业筹资、投资及营运等方面的影响，同时针对各个影响提出笔者认为可以采取的相关企业筹资、投资、营运政策。关键词：通货膨胀，企业，财务，策略，研究；AbstractSincethereformandopeningup,especiallyinamarketeconomysystem,China'seconomyoccurredinthephenomenonofseveralmoreseriousinflation,tobringbusinessandpeople'slivesarelativelysevere.Marketeconomyiscyclicalmacroeconomicdevelopment,theinflationfromtimetotimeafterenteringthecountryeconomy.Directimpactoninflation,thefinancialmanagementofenterprises,inparticular,isanenterprisefundmanagement.Therefore,thisarticleanalyzesandsummarizesthedailyfinancialactivitiesofinflationonbusiness,companystockpricesandearnings,andproposeamoresystematicresponsetoinflation,corporatefinancialstrategyandmeasures.Financialmanagementisthecoreofenterprise通过膨胀情况下企业财务策略探讨2managementisakeyfactorindecidingthesuccessorfailure.Inflationastheeconomicenvironment,financialmanagementoneofthefactorsaffectingallaspectsofcorporatefinancialdecision-making.Risingpricesintimesofinflation,thefinancialmanagementoftheenterpriseahugechallenge,inaninflationaryenvironment,thequalityoffinancialmanagementwilldirectlyaffectthesurvivalanddevelopment.Corporatefinancialpoliciestakentodealwiththefinancialmanagementofinflationisanimportantissue,theauthorintendsfromtheinflationmeasureofthegeneralconceptsandstartofinflationoncorporatefinance,investmentandotheraspectsofoperations,whileforIthinkwecanmakealloftherelevantenterprisestofinancing,investmentandoperatingpolicies.Keywords:inflation,business,finance,policy,research;目录摘要..................................................................................................................................................1Abstract.............................................................................................................................................1目录..................................................................................................................................................2引言..................................................................................................................................................3一、营业收入与成本管理风险.......................................................................................................31.1、定价风险..........................................................................................................................31.2、成本管理风险..................................................................................错误!未定义书签。二、通货膨胀对企业财务管理的影响...........................................................................................42.1、对企业筹资的影响..........................................................................................................42.2、对企业货币性资产及负债的影响..................................................错误!未定义书签。2.3、通货膨胀对投资的影响..................................................................错误!未定义书签。2.4、企业的盈利能力和再生产能力受到影响......................................错误!未定义书签。三、管理对策...................................................................................................................................53.1、适当提高产品价格..........................................................................................................53.2、套期保值..........................................................................................错误!未定义书签。四、投融资风险...............................................................................................................................54.1、投资风险..........................................................................................................................54.2、融资风险..........................................................................................错误!未定义书签。4.3、调整投资分析的变量......................................................................错误!未定义书签。4.4、调整融资方式..................................................................................错误!未定义书签。4.5、营运资金风险..................................................................................错误!未定义书签。4.6、税收风险..........................................................................................错误!未定义书签。五、企业的筹资管理.......................................................................................................................6通过膨胀情况下企业财务策略探讨35.1．筹资政策的选择..............................................................................................................65.2．增加负债资金的比例......................................................................错误!未定义书签。结论..................................................................................................................................................6参考文献.....................................................................................