财务学一般将研究重点放在长期股权、债权融资,但随着市场经济和信息技术的发展,以及长期融资运用的障碍,越来越多的企业开始依赖短期营运资金进行融资,如利用供应商的应付账款、顾客的预收账款等。融资必然带来风险,对风险的有效控制成为企业财务的重要内容,而由于不同融资模式的具体风险不同,由此企业管理者关注的风险控制点也必然不同。笔者试图从理 Finance generally focuses its research on long-term equity and debt financing. However, with the development of market economy and information technology and the obstacles of long-term financing, more and more enterprises start to rely on short-term working capital for financing. For example, the use of suppliers Accounts payable, customers’ advance receipts and so on. Financing necessarily brings risks and effective control of risks becomes an important part of corporate finance. Due to the different specific risks of different financing models, the risk control points that business managers pay attention to are bound to be different. I try to reason