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什么是經營(ying)風險-企業經營(ying)中可(ke)能遇到的風險有哪些

什么是經營風險

經(jing)(jing)營風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)是(shi)由于(yu)意外的(de)(de)(de)(de)匯(hui)率變(bian)動(dong)(dong)導(dao)致(zhi)(zhi)企(qi)(qi)業(ye)未來的(de)(de)(de)(de)經(jing)(jing)營性(xing)現(xian)金流(liu)量(liang)(liang)發生變(bian)化(hua)(hua)，從(cong)而(er)影(ying)響(xiang)企(qi)(qi)業(ye)的(de)(de)(de)(de)市場(chang)價值(zhi)的(de)(de)(de)(de)可能性(xing)。企(qi)(qi)業(ye)價值(zhi)的(de)(de)(de)(de)變(bian)化(hua)(hua)程(cheng)(cheng)度取(qu)決(jue)于(yu)匯(hui)率變(bian)動(dong)(dong)因(yin)素(su)對企(qi)(qi)業(ye)未來銷售量(liang)(liang)、價格和成(cheng)(cheng)本(ben)的(de)(de)(de)(de)影(ying)響(xiang)程(cheng)(cheng)度。經(jing)(jing)營風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)基本(ben)分類其(qi)形(xing)成(cheng)(cheng)的(de)(de)(de)(de)原因(yin)與(yu)(yu)(yu)結(jie)果來看，可分為(wei)：1.純(chun)粹(cui)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)與(yu)(yu)(yu)投(tou)機(ji)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)。這兩(liang)種(zhong)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)區別是(shi)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)所(suo)致(zhi)(zhi)的(de)(de)(de)(de)結(jie)果不同。純(chun)粹(cui)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)所(suo)致(zhi)(zhi)的(de)(de)(de)(de)結(jie)果只(zhi)有兩(liang)種(zhong)，一是(shi)遭損(sun)，二是(shi)無(wu)損(sun)。如企(qi)(qi)業(ye)經(jing)(jing)營中(zhong)的(de)(de)(de)(de)運輸風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)，財產風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)，職工(gong)安全風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)。投(tou)機(ji)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)所(suo)致(zhi)(zhi)的(de)(de)(de)(de)結(jie)果有盈(ying)利、保本(ben)或虧損(sun)三種(zhong)。如證券投(tou)資風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)，外匯(hui)交易風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)，營銷風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)等(deng)。2.靜態(tai)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)與(yu)(yu)(yu)動(dong)(dong)態(tai)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)。這兩(liang)種(zhong)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)區別是(shi)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)形(xing)成(cheng)(cheng)的(de)(de)(de)(de)原因(yin)不同。靜態(tai)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)是(shi)指由于(yu)自然力量(liang)(liang)或人們的(de)(de)(de)(de)錯誤行為(wei)所(suo)造(zao)成(cheng)(cheng)的(de)(de)(de)(de)，動(dong)(dong)態(tai)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)則是(shi)由于(yu)經(jing)(jing)濟或社(she)會結(jie)構的(de)(de)(de)(de)變(bian)動(dong)(dong)所(suo)致(zhi)(zhi)。前者(zhe)如地震、海難事件等(deng)，后(hou)者(zhe)如匯(hui)率變(bian)動(dong)(dong)，稅制改革(ge)，能源危機(ji)等(deng)等(deng)。對于(yu)正在迅(xun)速增(zeng)長而(er)社(she)會環境(jing)又處于(yu)迅(xun)速變(bian)化(hua)(hua)之(zhi)中(zhong)的(de)(de)(de)(de)中(zhong)國企(qi)(qi)業(ye)界來說(shuo)，經(jing)(jing)營風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)往(wang)往(wang)是(shi)由多種(zhong)原因(yin)所(suo)致(zhi)(zhi)。因(yin)此，企(qi)(qi)業(ye)經(jing)(jing)營風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)會計對策(ce)也應是(shi)多元的(de)(de)(de)(de)。

施工企業常見的經營風險有哪些？

1投標報價風險。施工企業經營營銷活動主要是承攬任務、參與工程項目的投標。在目前建筑市場“僧多肉少”、競爭不規范的情況下,往往迫使建筑施工企業必須低價中標,而低價中標中蘊含著很大的施工風險,主要表現在投標成本和投標回報上,以及標價盈利空間的不確定性上。
2合同履約風險。施工企業與工程發包方簽訂的合同因類型選擇不同、合同條款遺漏、責任義務不清、簽證索賠不明確等原因，形成項目施工中的合同履約風險，主要體現在合同實施中的不確定性。
3現場作業風險。施工工藝是否合理、技術方案是否可行、采用的新技術是否已成熟掌握，工期、質量、安全、成本控制的施工措施是否得當，這些構成了項目施工風險的主要因素。4物資供應風險。
物(wu)資(zi)漲價風險由(you)于工(gong)程項目(mu)建(jian)(jian)設(she)規(gui)模大，時間長，投資(zi)數額(e)大，建(jian)(jian)筑(zhu)材料受市(shi)場(chang)需求(qiu)和宏觀經濟變化的影響。