摘要

财务风险作为一种经济上的风险现象，已经成为现代财务理论的核心内容。企业财务风险的形成，既有企业财务活动所处的环境等客观原因，也有企业风险意识淡薄等主观原因。对财务风险的理解有狭义和广义之分，狭义的财务风险通常被称为举债筹资风险，是指企业由于举债而给企业财务成果带来的不确定性，因此财务风险是现代企业面对市场竞争的必然产物，尤其是在我国市场经济发育不健全的条件下更是不可避免的，如何客观的分析和认识财务风险，采取各种措施来控制和避免财务风险的发生，是事关企业生存和发展的重要课题，财务风险是由于企业财务活动中有各种不确定因素，使企业财务收益日益发生偏差，从而使企业蒙受经济损失的机会与可能。财务风险客观存在于企业财务风险管理工作的各个环节。财务风险的存在，无疑会对企业的生产经营产生重大影响。因此，对财务风险的形成原因及其防范进行研究，从而找到降低风险的途径与方法，改善经营管理，提高经济效益，具有十分重要的意义。

关键词：“财务风险特征原因对策”

The financial risk of causes and prevention

Abstract : Risk financial risk as a kind of economic phenomenon, has become the core content of modern financial theory., both the formation of enterprise financial risk, the enterprise’s financial activity environment and other objective reasons, also has the enterprise risk consciousness and subjective reasons.Understanding of financial risk is narrow and broad, narrow sense of financial risk is often referred to as debt financing risk, refers to the enterprise due to debt brings to the enterprise financial results of uncertainty, so the financial risk is the inevitable outcome of the modern enterprise in the face of market competition, especially in the development of market economy in China is not sound conditions is inevitable, objective analysis and understanding of how financial risk, and take various measures to control and avoid the happening of financial risk, is one of the important subjects about enterprise survival and development, financial risk is because there are various uncertain factors in the enterprise financial activities, make the enterprise financial income increasing deviation occur, thus make the enterprise the opportunity of economic losses and possible.Financial risk of objective existence in every link of enterprise financial risk management.The existence of the financial risk, will certainly to enterprise’s production and operation have a significant impact.Therefore, the study of the formation of financial risk causes and prevention, and find ways to reduce risk and method, improve management, improve the economic benefit, has the very vital significance.

Keywords :“enterprisefinancialrisk; characteristics; reason; countermeasures”