随着我国市场经济的不断完善,企业财务管理在企业经营中的地位越来越重要,传统的企业财务管理已经不能够适应现代财务管理的需要,很大程度上制约了企业的发展。对于企业投资决策,必须综合考虑效益与风险,以降低风险事件发生的概率及由于风险事件的发生而带来的损失必然成为当务之急。 With the continuous improvement of the market economy in our country, the status of corporate financial management in the business is becoming more and more important. The traditional corporate financial management can no longer meet the needs of modern financial management and largely restricts the development of the enterprise. For business investment decisions, we must consider the benefits and risks, in order to reduce the probability of risk events and losses due to the occurrence of risk events must be the top priority.