本文从投资者应对上市公司会计报告这个角度对上市公司的财务风险进行了分析,首先从会计信息和投资风险的内在联系进行了阐述,在对财务失败和财务失真两方面的风险进行理论界定和对其具体内容进行研究的基础上,对综合财务风险预警问题进行了探索。 This paper analyzes the financial risks of listed companies from the perspective of investors’ response to the accounting reports of listed companies. First, it elaborates the inherent relationship between accounting information and investment risks, and theoretically defines the risks of financial failures and financial distortions. Based on the research of its specific content, this paper explores the issue of early warning of integrated financial risk.